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Sitel Philippines Corporation vs. CIR

SITEL PHILIPPINES CORPORATION (FORMERLY CLIENTLOGIC PHILS., INC.), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 201326 | 2017-02-08

Republic of the Philippines
Supreme Court
Manila
 
FIRST DIVISION
 
DECISION
 
CAGUIOA, J:
 
This Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court filed by petitioner Sitel Philippines Corporation (Sitel) against the Commissioner of Internal Revenue (CIR) seeks to reverse and set aside the Decision dated November 11, 2011[2] and Resolution dated March 28, 2012[3] of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 644, which denied Sitel's claim for refund of unutilized input value-added tax (VAT) for the first to fourth quarters of taxable year 2004 for being...