CBK POWER COMPANY LIMITED, PETITIONER , VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT .
- G.R. Number: G.R. No. 247918
- Promulgated: 2023-02-01
Keywords
Rule 45 Rules of Court, Sections 108(B)(7) and 112(A) National Internal Revenue Code of 1997, Republic Act No. 9513 (Renewable Energy Act of 2008) Section 15, Republic Act No. 9513 Sections 25 and 26, Section 113(A) and (B) NIRC, Section 237 NIRC, Section 238 NIRC, Revenue Regulation No. 16-2005 Section 4.110-8, DOE Circular No. DC2009-05-0008 (DOE IRR), Contemporaneous interpretation of the law by administrative agencies, Literal meaning of law, Tax Refund, Value Added Tax (VAT), Zero-rated sales, Renewable Energy Incentives, Petition for Review on Certiorari, Creditable Input Taxes, Zero-rated VAT, Administrative Claim for Refund, Judicial Claim for Refund