THE SUBIC BAY FREEPORT CHAMBER OF COMMERCE, INC. AND BENJAMIN E. ANTONIO, III, PETITIONERS, VS. DEPARTMENT OF FINANCE, DEPARTMENT OF TRADE AND INDUSTRY, BUREAU OF INTERNAL REVENUE, REVENUE DISTRICT OFFICE NO. 19 OF SUBIC BAY FREEPORT ZONE, AND SUBIC BAY METROPOLITAN AUTHORITY, RESPONDENTS.
- G.R. Number: G.R. No. 266016
- Promulgated: 2025-02-04
- Ponente: LOPEZ, M., J.
Keywords
Rule 45 Rules of Court, Republic Act No. 7227 Section 12, Republic Act No. 11534, Section 294(E) CREATE Act, Section 295(D) CREATE Act, Section 311 CREATE Act, Section 4 Tax Code, Republic Act No. 9282, Republic Act No. 1125, Republic Act No. 10963 Section 106(A), Section 106(A)(2) TRAIN Law, Doctrine of Exhaustion of Administrative Remedies, Doctrine of Stare Decisis, Cross Border Doctrine, Destination Principle, Doctrine of Separation of Powers, Taxation, VAT zero-rating, Subic Special Economic Zone, Tax Incentives