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Procter and Gamble vs. CIR

PROCTER AND GAMBLE ASIA PTE LTD., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 204277 | 2016-05-30

D E C I S I O N
 
BRION, J.:
 
Before us is a petition for review on certiorari[1] under Rule 45 of the Rules of Court seeking the reversal of the decision[2] dated June 18, 2012, and the resolution[3] dated November 8, 2012 of the Court of Tax Appeals (CTA) en banc in CTA EB Case No. 740 (CTA Case No. 7683). In the assailed decision and resolution, the CTA en bancaffirmed the decision[4] dated November 9, 2010 and resolution[5] dated March 7, 2011, of the CTA Second Division (CTA Division). The latter dismissed the petition of Procter & Gamble Asia Pte. Ltd. (PGAPL) for premature filing.
 
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