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Marubeni vs. CIR

MARUBENI PHILIPPINES CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 198485 | 2017-06-05

DECISION
 
CAGUIOA, J:
 
Before the Court is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court filed by petitioner Marubeni Philippines Corporation (Marubeni), assailing the Decision[2] dated March 23, 2011 and Resolution[3] dated August 31, 2011 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 557. The CTA En Banc affirmed with modification the CTA Second Division's Decision[4] dated June 2, 2009 in C.T.A. Case No. 6469. The CTA Second Division dismissed Marubeni's claim for refund and/or issuance of a tax credit certificate (TCC) for having...