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SMI-ED PHILIPPINES TECHNOLOGY, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

SMI-ED PHILIPPINES TECHNOLOGY, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 175410 | 2014-11-12

SECOND DIVISION
 
D E C I S I O N
 
LEONEN, J.:
 
In an action for the refund of taxes allegedly erroneously paid, the Court of Tax Appeals may determine whether there are taxes that should have been paid in lieu of the taxes paid.  Determining the proper category of tax that should have been paid is not an assessment.  It is incidental to determining whether there should be a refund.
 
A Philippine Economic Zone Authority (PEZA)-registered corporation that has never commenced operations may not avail the tax incentives and preferential rates given to PEZA-registered enterprises.  Such corporation is subject to...