Petitioner moved anew for the reconsideration of the foregoing
- G.R. Number: G.R. No. 195175
- Promulgated: 2023-04-12
- Ponente: DIMAAMPAO, J.
Keywords
Section 112 Tax Reform Act of 1997, Republic Act No. 9337, Section 110 Tax Code, Section 106 Tax Code, Section 16 Revenue Regulations No. 5-87, Revenue Regulations No. 3-88, Revenue Regulations No. 9-89, Revenue Memorandum Order No. 53-98, Rule 45 Rules of Court, Prospective Application of Tax Laws, Principle of Stare Decisis, Judicial Deference to CTA Findings, Taxation, VAT Refund, Input Tax, Zero-Rated Sales, Tax Credit Certificate, Value-Added Tax (VAT), Output Tax, Tax Refund