Back

Silicon Philippines, Inc. vs. CIR

Silicon Philippines, Inc. (formerly Intel Philippines Manufacturing, Inc.), Petitioner, vs. Commissioner of Internal Revenue

G.R. No. 173241 | 2015-03-25

DECISION

LEONARDO-DE CASTRO, J.:

Before the Court is a Petition for Review on Certiorari filed by petitioner Silicon Philippines, Inc. (SPI) seeking the reversal and setting aside of the following: (1) the Decision1 dated January 27, 2006 of the Court of Tax Appeals (CTA) en banc in CTA EB Case No. 24, which affirmed the Decision2 dated November 24, 2003 and Resolution3 dated August 10, 2004 of the CTA Division in CTA Case No. 6170; and (2) Resolution4 dated June 26, 2006 of the CTA en banc also in CTA EB Case No. 24, which denied the Motion for Reconsideration of SPI. The CTA Division only granted the claim of SPI for tax credit/refund of...