COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, vs. . PHILIPPINE AIRLINES, INC..
- G.R. Number: G.R. No. 232663
- Promulgated: 2024-04-01
- Ponente: DIMAAMPAO, J.
Keywords
Presidential Decree No. 1590 Section 13(2), Republic Act No. 776 Section 32, Republic Act No. 9497 Section 35, Rules of Court Rule 45, Rules of Court Rule 130 Section 46, Republic Act No. 8479, Rules of Evidence Rule 131 Section 3(q), Presumption of Regularity of Performance of Official Duty, Exhaustion of Administrative Remedies, Separation of Powers, Findings of Fact by CTA Binding on Supreme Court, Tax Exemption, Refund of Specific Taxes, Importation of Aviation Fuel by Franchise Holder, Certiorari, Tax Credit Certificate, Prima Facie Evidence, Judicial Claim for Refund, Questions of Fact, Questions of Law