MAIBARARA GEOTHERMAL, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 250479
- Promulgated: 2022-07-18
- Ponente: LOPEZ, J.
Keywords
NIRC Section 105, NIRC Section 110(A)(3), NIRC Section 110(B), NIRC Section 106(2)(a)(1), NIRC Section 112(A), RA 9136, Doctrine of Strictissimi Juris, Destination Principle (VAT), Tax Refund, Input Value-Added Tax (VAT), Zero-Rated Sales, Renewable Energy Developer, Input Tax, Output Tax, VAT-Registered Person, Tax Credit Certificate, Prescriptive Period, Taxable Quarter, Zero-Rated Transactions, Effectively Zero-Rated Sales