COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MINDANAO II GEOTHERMAL PARTNERSHIP, RESPONDENT.
- G.R. Number: G.R. No. 253003
- Promulgated: 2024-01-24
- Ponente: DIMAAMPAO, J.
Keywords
Republic Act No. 8424, Revenue Regulations No. 5-87, Revenue Regulations No. 3-88, Revenue Regulations No. 14-2005, Revenue Regulations No. 16-2005, Republic Act No. 9337, Rule 45 Rules of Court, Civil Code Article 8, Doctrine of Stare Decisis, Factual findings of the CTA are accorded respect and deemed final and conclusive, Tax Refund, Tax Credit Certificate, Input Value-Added Tax (VAT), Zero-rated Sales, Creditable Input Tax, Value-Added Tax (VAT), Input Tax, Output Tax, Preponderance of Evidence, Certiorari