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Silkair (Singapore) Pte. Ltd. Vs. Commissioner of Internal Revenue

SILKAIR (SINGAPORE) PTE. LTD., Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 171383 | 2008-11-14

D E C I S I O N


CARPIO, J.:

The Case

G.R. No. 171383

Silkair (Singapore) Pte. Ltd. (petitioner) filed this Petition for Review[1] to reverse the Court of Tax Appeals' Decision[2] dated 20 October 2005 in C.T.A. Case No. 6217 as well as the Resolution dated 3 February 2006 denying the Motion for Reconsideration. In the assailed decision, the Court of Tax Appeals En Banc denied petitioner's claim for refund or issuance of a tax credit certificate of P4,239,374.81, representing excise taxes paid on petitioner's purchase of aviation jet fuel from Petron Corporation (Petron) for the period from 1 January 1999 to 30 June 1999.

G.R. No....