CORAL BAY NICKEL CORPORATION, vs. . COMMISSIONER OF INTERNAL REVENUE.
- G.R. Number: G.R. No. 190506
- Promulgated: 2025-03-05
- Ponente: DIMAAMPAO, J.
Keywords
Section 112(A) National Internal Revenue Code of 1997, Section 112(C) National Internal Revenue Code of 1997, Section 108(B)(3) National Internal Revenue Code of 1997, Section 106(A)(2)(c) National Internal Revenue Code of 1997, Section 23 Republic Act No. 7916, Section 24 Republic Act No. 7916, Section 8 Republic Act No. 7916, Republic Act No. 8748, Presidential Decree No. 66, Executive Order No. 226, Revenue Memorandum Circular No. 42-2003, Revenue Memorandum Circular No. 74-99, Rule XV Implementing Rules and Regulations of Republic Act No. 7916, Rule 45 Rules of Court, Cross-Border Doctrine, Destination Principle, Ubi lex non distinguit, nec nos distinguere debemus, Exceptio firmat regulam in casibus non exceptis, Quando aliquid prohibetur ex directo prohibetur et per obliquum, Taxation