Back

MGI vs. CIR

MAIBARARA GEOTHERMAL, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 250479 |

SECOND DIVISION

D E C I S I O N
 
LOPEZ, J., J.:
 
This Court resolves a Petition for Review on Certiorari[1] filed by Maibarara Geothermal, Inc. (MGI) assailing the Decision[2] dated March 14, 2019 and Resolution[3] dated November 15, 2019 of the Court of Tax Appeals (CTAEn Banc in CTA EB No. 1765. The CTA En Banc earlier affirmed the Decision[4] of the CTA First Division dated August 18, 2017 in CTA Case Nos. 8699, 8732, 8771, and 8811, which denied petitioner's claim for tax refund/credit of unutilized input value-added taxes (VAT) for the first, second, third, and fourth...