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NIPPON EXPRESS (PHILIPPINES) CORP., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

NIPPON EXPRESS (PHILIPPINES) CORP., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 185666 | 2015-02-04

FIRST DIVISION
 
D E C I S I O N

PEREZ, J.:

Before the Court is a Petition for Review on Certiorari seeking to reverse and set aside the 20 August 2008 Decision1 and the 16 December 2008 Resolution2 of the Court of Tax Appeals (CTA) En Banc in C.T.A. E.B. No. 335 which affirmed in toto the Decision and Resolution dated 15 June 20073 and 13 November 2007,4 respectively, of the First Division of the CTA (CTA in Division)5 in C.T.A. Case No. 6464, denying due course petitioner’s claim for the issuance of a Tax Credit Certificate (TCC) in the amount of P24,826,667.61 allegedly representing accumulated excess or...