MAIBARARA GEOTHERMAL, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 256720
- Promulgated: 2024-08-07
- Ponente: SINGH, J.
Keywords
Rule 45 Rules of Court, National Internal Revenue Code (NIRC) Section 112(A), Republic Act No. 9136, Republic Act No. 9513 (Renewable Energy Act of 2008) Section 15, Republic Act No. 9513 (Renewable Energy Act of 2008) Section 26, Plain Meaning Rule / Verba Legis, Strictissimi Juris, Tax Refund, Value-Added Tax (VAT), Renewable Energy Incentives, Input VAT, Zero-rated sales, Effectively zero-rated sales, Tax Credit Certificate, Prescriptive period, Dissenting Opinion, Separate Concurring Opinion, Curative amendment, Retroactive application, Petition for Review on Certiorari denied