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Bakbak (1 and 2) Native Chicken Restaurant vs. Secretary of Finance

BAKBAK (1 AND 2) NATIVE CHICKEN RESTAURANT, REPRESENTED BY THE OWNER ROSSELLE G. BARCO, PETITIONER, VS. SECRETARY OF FINANCE, COMMISSIONER OF INTERNAL REVENUE, AND/OR RESPONSIBLE OFFICERS, NAMELY: NESTOR S. VALEROSO, REGIONAL DIRECTOR;* RESPONDENTS.

G.R. No. 217610 | 2020-09-02

D E C I S I O N
 
CARANDANG, J.:
 
Before this Court is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court, assailing the Decision[2] dated March 26, 2014 and Resolution[3] dated February 12, 2015 of the Court of Appeals (CA) in CA­G.R. CV No. 02567-MIN filed by Bakbak (1 and 2) (Bakbak) Native Chicken Restaurant represented by Rosselle G. Barco (Rosselle) against the Secretary of Finance and Commissioner of the Internal Revenue (CIR) and/or its responsible officers.
 
Facts of the Case

Bakbak is a food business enterprise and retailer of fermented liquor.[4] On April 16, 2008,...