MELCO RESORTS LEISURE (PHP) CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 271261
- Promulgated: 2025-04-02
- Ponente: HERNANDO, J.
Keywords
Sections 112 and 229 National Internal Revenue Code of 1997, Section 204 (C) National Internal Revenue Code, Presidential Decree No. 1869, Section 108 (B) (3) Tax Code, Section 109 Tax Code, Rule 45 Rules of Court, Tax Exemption of PAGCOR Franchisees, Solutio Indebiti (not applicable to tax refund cases), Conclusiveness of CTA Findings (with exceptions), Doctrine of Stare Decisis (re: PAL case), Tax Refund, Input VAT, Gaming Activities, Tax Exemption, Petition for Review on Certiorari, Value-Added Tax (VAT), Zero-Rated Sales, Effectively Zero-Rated Sales, Erroneously or Illegally Collected Tax, Judicial Claim