MANILA PENINSULA HOTEL, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 229338
- Promulgated: 2024-04-17
- Ponente: CAGUIOA, J.
Keywords
Rule 45 Rules of Court, Section 108(B)(4) NIRC, Section 229 NIRC, Civil Aviation Authority Act of 2008, RA 9337, RA 10963 (TRAIN Act), Cross Border Doctrine, Destination Principle, legislative intent, strictissimi juris, legislative approval of administrative interpretation by reenactment, equal protection clause, VAT zero-rating, Claim for tax refund, Tax credit certificate, International air transport operations, Tax exemptions, Value-Added Tax (VAT), Output VAT, Input VAT