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Silicon Philippines, Inc. vs. Commissioner of Internal Revenue (CIR)

SILICON PHILIPPINES, INC. (Formerly INTEL PHILIPPINES MANUFACTURING, INC.,) Petitioner, vs. COMMISIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 182737 | 2016-03-02

DECISION

SERENO, CJ:

Before us is a Petition for Review on Certiorari under Rule 45 of the Rules of Court assailing the Court of Tax Appeals (CTA) En Banc Decision1 dated 18 January 2008 and Resolution2 dated 30 April 2008 in CTA EB No. 298.

The CTA En Banc affirmed the CT A Second Division Decision3 dated 5 February 2007 and Resolution4 dated 29 June 2007 in CTA Case Nos. 67 41, 6800 & 6841. That Decision denied the claim for tax refund or issuance of tax credit certificates corresponding to petitioner's excess/unutilized input value-added tax (VAT) for the 2nd, 3rd and 4th quarters of taxable year 2001. The CTA En Banc Resolution...