COMMISSIONER OF INTERNAL REVENUE, PETITIONER , VS. VESTAS SERVICES PHILIPPINES, INC., RESPONDENTS .
- G.R. Number: G.R. No. 255085
- Promulgated: 2023-03-29
- Ponente: HERNANDO, J.
Keywords
Article 1191 Civil Code, RA 9262 Section 5, Rule 45 Rules of Court, Section 112(C) Tax Code, Republic Act No. 9513, Section 108(B)(3) Tax Code, Republic Act No. 10963 (TRAIN Law), Section 269 Tax Code, Revenue Regulation No. 13-2018, Revenue Memorandum Circular No. 49-2003, Revenue Memorandum Circular No. 54-2014, Rule 15 Revised Rules of the CTA Sections 5, 6, Section 36 Rule 132 Rules of Court, findings of facts of the CTA will not be disturbed on appeal, strict construction of tax exemptions, CTA not strictly governed by technical rules of evidence, failure to object to offered evidence renders it admissible, taxation, VAT refund, tax credit certificate