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CIR vs. Yumex Philippines

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

G.R. No. 222476 | 2021-05-05

FIRST DIVISION
 
D E C I S I O N
 
GESMUNDO, C.J.:
 
Before the Court is a petition for review on certiorari filed under Rule 45 of the Rules of Court seeking the reversal of the August 11, 2015 Decision[1] and January 19, 2016 Resolution[2] of the Court of Tax Appeals (CTAEn Banc in CTA EB No. 1139. In its assailed decision, the CTA En Banc denied the petition for review of Commissioner of Internal Revenue (petitioner) and effectively affirmed the November 28, 2013 Decision[3] of the CTA Special Second Division (CTA Division) in CTA Case No. 8331 which cancelled and set aside the assessment...