COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. PHILIPPINE BANK OF COMMUNICATIONS, RESPONDENT.
- G.R. Number: G.R. No. 211348
- Promulgated: 2022-02-23
- Ponente: HERNANDO, J.
Keywords
Section 204(C) NIRC, Section 229 NIRC, Section 112(C) NIRC, Section 1, Rule 45 Rules of Court, Section 8 Republic Act No. 1125, Res judicata (implied - though not explicitly mentioned regarding new evidence in CTA), Doctrine of strict compliance, Doctrine of finality of findings of specialized courts, Tax Credit Certificate (TCC), Creditable Withholding Tax (CWT), Tax Refund, Petition for Review on Certiorari, Court of Tax Appeals (CTA) en banc, Administrative claim, Judicial claim, De novo litigation, Prescriptive period, Question of law, Question of fact, Probative value