LAPANDAY FOODS CORPORATION, PETITIONER , VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 186155
- Promulgated: 2023-01-17
- Ponente: HERNANDO, J.
Keywords
Section 105 National Internal Revenue Code, Section 108 National Internal Revenue Code, Section 114(A) National Internal Revenue Code, Section 203 National Internal Revenue Code, Section 222 National Internal Revenue Code, Section 248 National Internal Revenue Code, Section 249(C)(3) National Internal Revenue Code, Revenue Regulation 2-98 Section 2.57.2(B), Revenue Regulation 7-95 Section 4.110-1 as amended by RR 8-2002, Revenue Memorandum Order No. 63-99, Republic Act No. 9136 (EPIRA law), Doctrine of Ejusdem Generis, Phoenix Assurance Doctrine, Atlas Doctrine (abandoned), Value-Added Tax (VAT), Tax Assessment, Prescription of Assessment, Inter-company Loans, Incidentals to Business, Management Services