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China Banking Corporation v. City Treasurer of Manila

CHINA BANKING CORPORATION PETITIONER, VS. CITY TREASURER OF MANILA, RESPONDENT.

G.R. No. 204117 | 2015-07-01

DECISION
 
MENDOZA, J.:
 
Before this Court is a petition for review on certiorari[1] under Rule 45 of the Rules of Court filed by petitioner China Banking Corporation (CBC), assailing the April 17, 2012 Decision[2] and the October 18, 2012 Resolution[3]of the Court of Tax Appeals En Banc (CTA En Banc), in CTA EB Case No. 738, which affirmed the October 1, 2010 Decision[4] and the February 22, 2011 Resolution[5] of the Third Division of the Court of Tax Appeals (CTA Division) in CTA AC No. 66. Through the assailed rulings, the claim by petitioner CBC for the refund of P154,398.50 collected by respondent City

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