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J.R.A. PHILIPPINES, INC.,</b> Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.

JRA Philippines, Inc. vs. Commissioner of Internal Revenue

G.R. No. 177127 | 2010-10-11



Republic of the Philippines
SUPREME COURT
Manila


FIRST DIVISION


G.R. NO. 177127               October 11, 2010


J.R.A. PHILIPPINES, INC., Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE, Respondent.


D E C I S I O N


DEL CASTILLO, J.:


Stare decisis et non quieta movere.


Courts are bound by prior decisions. Thus, once a case has been decided one way, courts have no choice but to resolve subsequent cases involving the same issue in the same manner.1 We ruled then, as we rule now, that failure to print the word "zero-rated" in the invoices/receipts is fatal to a claim for credit/refund of input value-added...