OCEANAGOLD (PHILIPPINES), INC. PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 234614
- Promulgated: 2023-06-14
- Ponente: DIMAAMPAO, J.
Keywords
National Internal Revenue Code Section 4, National Internal Revenue Code Sections 171, National Internal Revenue Code Section 172, National Internal Revenue Code Section 246, Republic Act No. 1125 Section 7, Doctrine of Exhaustion of Administrative Remedies, Non-Retroactivity of Rulings, Equitable Estoppel, Taxation of Mineral Products, Jurisdiction of Court of Tax Appeals, Excise Tax, Financial or Technical Assistance Agreement, Validity of Revenue Memorandum Circular, Petition for Review on Certiorari, Appellate Jurisdiction, Quasi-judicial agencies, Certiorari, Due Process, Lack of Cause of Action, Statutory Construction