STABLEWOOD PHILIPPINES, INC. [FORMERLY ROLLSROYCE PHILIPPINES, INC., (FORMERLY ORCA ENERGY, INC.)], PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 206517
- Promulgated: 2024-05-13
- Ponente: KHO, JR., J.
Keywords
Rule 45 Rules of Court, Section 204(C) NIRC, Section 229 NIRC, Section 76 NIRC, Section 52(C) NIRC, Section 235 NIRC, Section 120 Corporation Code of the Philippines, irrevocability rule, strictissimi juris, tax refund, tax credit certificate, creditable withholding tax, corporate dissolution, taxation, petition for review on certiorari, tax overpayment, annual income tax return, administrative claim for refund, judicial claim for refund, motion for reconsideration