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CIR vs. V.Y. Domingo Jewellers, Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. V.Y. DOMINGO JEWELLERS, INC., RESPONDENT.

G.R. No. 221780 | 2019-03-25

DECISION
 
PERALTA, J.:
 
This is petition for review on certiorari under Rule 45 seeking to reverse and set aside the Court of Tax Appeals (CTAEn Banc Decision[1] dated July 1, 2015 in CTA EB Case No. 1170, which granted respondent V.Y. Domingo Jewellers, Inc.'s (V.Y. Domingo) petition for review, and ordered the remand of the case to the CTA First Division for further proceedings; and the Resolution[2] dated December 3, 2015 which denied petitioner Commissioner of Internal Revenue's (CIR) motion for reconsideration.

The facts are as follows:

On September 9, 2009, the Bureau of Internal Revenue...