COMMISSIONER OF INTERNAL REVENUE, PETITIONER , VS. CE CASECNAN WATER AND ENERGY COMPANY, INC., RESPONDENT .
- G.R. Number: G.R. No. 212727
- Promulgated: 2023-02-01
Keywords
National Internal Revenue Code of 1997 Section 108(B)(7), National Internal Revenue Code of 1997 Section 112, National Internal Revenue Code of 1997 Section 110(A), National Internal Revenue Code of 1997 Section 113(A), Republic Act No. 9337, Republic Act No. 10963 (TRAIN Law), Revenue Regulations No. 16-2005, Revenue Memorandum Order No. 53-98, Rule 45 Rules of Court, San Roque doctrine, BIR Ruling No. DA-489-03, Tax refunds strictly construed, Factual findings of CTA upheld, Tax Refund, Value-Added Tax (VAT), Zero-rated sales, Input VAT, Tax credit certificate, Administrative claim, Judicial claim