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Duty Free Philippines vs. Bureau of Internal Revenue represented by Adriano

DUTY FREE PHILIPPINES, PETITIONER, VS. BUREAU OF INTERNAL REVENUE, REPRESENTED BY HON. ANSELMO G. ADRIANO, ACTING REGIONAL DIRECTOR, REVENUE REGION NO. 8, MAKATI CITY, RESPONDENT.

G.R. No. 197228 | 2014-10-08

FIRST DIVISION
 
D E C I S I O N

SERENO, C.J.:

Duty Free Philippines (petitioner) filed a Petition for Review on Certiorari1 under Rule 45 of the 1997 Rules of Civil Procedure assailing the Court of Tax Appeals (CTA) Special First Division’s Decision2 dated 4 June 2010 and Resolution3 dated 9 June 2011 in C.T.A. Case No. 7282.
 
Petitioner is a merchandising system established by the then Ministry of Tourism (now Department of Tourism) through the Philippine Tourism Authority (PTA), pursuant to Executive Order (E.O.) No. 46 dated 4 September 1986.
 
In a letter dated 7 June 1995,4 petitioner sought a...