SAN MIGUEL CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. [G.R. No. 259446] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SAN MIGUEL CORPORATION, RESPONDENT.
- G.R. Number: G.R. No. 257697
- Promulgated: 2023-04-12
- Ponente: SINGH, J.
Keywords
Article 8 Civil Code, Article 4 Civil Code, Section 179 NIRC, Section 173 NIRC, Revenue Regulations No. 9-94 Sections 3(b) and 6, Doctrine of Stare Decisis, Principle of Non-Retroactivity of Laws, Filinvest Doctrine, Taxation, Documentary Stamp Tax (DST), Tax Refund, Judicial Decisions, Retroactive Application, Intercompany Loans, Debt Instruments, Minute Resolution, Res Judicata, Compromise Penalty, Tax Credit Certificate, Petition partially granted