Back

Nippon Express (Philippines) Corporation Vs. Commissioner of Internal Revenue

NIPPON EXPRESS (PHILIPPINES) CORPORATION, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 196907 | 2013-03-13

THIRD DIVISION 
 
DECISION
 
MENDOZA, J.: 
 
Before this court is a Petition for Review on Certiorari under Rule 45 of the Revised Rules of Court, seeking to set aside the May 13, 2011 Resolution1 of the Court of Tax Appeals (CTA) En Banc in C.T.A. E. B. No. 505 (C.T.A. Case No. 6688) entitled Commissioner of Internal Revenue v. Nippon Express (Philippines) Corporation. 
 
The Facts
 
Petitioner Nippon Express (Philippines) Corporation (petitioner) is a corporation duly organized and registered with the Securities and Exchange Commission. It is also a value-added tax...