Back

CIR vs. La Flor dela Isabela, Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. LA FLOR DELA ISABELA, INC., RESPONDENT.

G.R. No. 211289 | 2019-01-14

D E C I S I O N
 
J. REYES, JR., J.:
 
Before the Court is a petition for review on certiorari under Rule 45 of the Rules of Court seeking to reverse and set aside the September 30, 2013 Decision[1] and the February 10, 2014 Resolution[2] of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 951, which affirmed the August 3, 2012 Decision[3] and the October 5, 2012 Resolution of the CTA Third Division (CTA Division).
 
Factual background
 
Respondent La Flor dela Isabela, Inc. (La Flor) is a domestic corporation duly organized and existing under Philippine Law. It filed monthly returns for...