MINDANAO II GEOTHERMAL PARTNERSHIP [NOW AXIA POWER HOLDINGS PHILIPPINES CORPORATION], PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 227932
- Promulgated: 2023-11-08
- Ponente: LOPEZ, M., J.
Keywords
Republic Act No. 9136, National Internal Revenue Code of 1997 Sections 47, 52(C), 76, 229, 235(e), Rules of Court Rule 45, Civil Code Articles 1828, 1829, 1830, 1832, 1834, exception to the irrevocability rule, Cessante ratione legis, cessat ipse lex, Taxation, Claim for Tax Refund, Corporate Dissolution, Partnership Law, Mergers, short period return, tax credit certificate (TCC), creditable withholding tax (CWT), judicial claim, prescriptive period, tax clearance, Annual Income Tax Return (Annual ITR), liquidation, dissolution