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Commissioner vs. Asalus

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. ASALUS CORPORATION, RESPONDENT.

G.R. No. 221590 | 2017-02-22

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION
 
DECISION
 
MENDOZA, J.:
 
This petition for review on certiorari seeks to reverse and set aside the July 30, 2015 Decision[1] and the November 6, 2015 Resolution[2] of the Court of Tax Appeals (CTAEn Banc in CTA EB No. 1191, which affirmed the April 2, 2014 Decision[3] of the CTA Third Division (CTA Division).

The Antecedents

On December 16, 2010, respondent Asalus Corporation (Asalus) received a Notice of Informal Conference from Revenue District Office (RDO) No. 47 of the Bureau of Internal Revenue (BIR). It was in connection...