HEDCOR, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 250313
- Promulgated: 2024-07-22
- Ponente: KHO, JR., J.
Keywords
Rule 45 Rules of Court, RA 8424 Section 236, RA 9513 Section 15(g), RA 9513 Section 26, RA 9513 Section 24, NIRC Section 112(A), RA 9337, Solutio Indebiti, Cross-Border Doctrine, Destination Principle, Value-Added Tax (VAT) Refund, Tax Incentives for Renewable Energy Developers, Zero-Rated Sales, Input VAT, Petition for Review on Certiorari, Output VAT, Tax Credit Certificate, Administrative Claim, Judicial Claim, Preponderance of Evidence