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Taihei Alltech Construction vs. CIR

TAIHEI ALLTECH CONSTRUCTION (PHIL.) INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 258791 | 2022-12-07

D E C I S I O N
 
LAZARO-JAVIER, J.:
 
The Case

This Petition for Review on Certiorari[1] seeks to reverse and set aside the following dispositions of the Court of Tax Appeals En Banc in CTA EB No. 2331 (CTA Case No. 10108):
 
1) 
Decision[2] dated July 19, 2021 affirming the dismissal on jurisdictional ground of the judicial claims for refund of petitioner Taihei Alltech Construction (Phil.) Inc. (Taihei) in the total amount of P19,345,434.54 representing unutilized excess tax credit for the 3rd and 4th quarters of calendar year 2011; and
 
 
2)
Resolution[3]...