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McDonald's Philippines Realty Corporation vs. CIR [DECISION]

MCDONALD'S PHILIPPINES REALTY CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 247737 | 2023-08-08

D E C I S I O N
 
INTING, J.:
 
Before the Court is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court filed by McDonald's Philippines Realty Corporation (petitioner or MPRC) assailing the Decision[2] dated October 11, 2018, and the Resolution[3] dated June 10, 2019 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 1638 (CTA Case No. 8766). In the assailed issuances, the CTA En Banc upheld with modifications the Final Decision on Disputed Assessment (FDDA) of the Commissioner of Internal Revenue (CIR) and ordered petitioner to pay the amount of P9,206,213.06...