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Medicard vs. CIR

MEDICARD PHILIPPINES, INC., Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. Present: VELASCO, JR., J., Chairperson, BERSAMIN, REYES, CAGUIOA, * and TIJAM,JJ.

G.R. No. 222743 | 2017-04-05

Republic of the Philippines
Supreme Court
Baguio City
 
THIRD DIVISION
 
DECISION
 
REYES, J.:
 
This appeal by Petition for Review1 seeks to reverse and set aside the Decision2 dated September 2, 2015 and Resolution3 dated January 29, 2016 of the Court of Tax Appeals (CTA) en banc in CTA EB No. 1224, affirming with modification the Decision4 dated June 5, 2014 and the Resolution5 dated September 15, 2014. in CTA Case No. 7948 of the CTA Third Division, ordering petitioner Medicard Philippines, Inc. (MEDICARD), to pay respondent Commissioner of Internal Revenue (CIR) the deficiency Value-Added Tax. (VAT) assessment in the...