CHEVRON HOLDINGS, INC. (FORMERLY CALTEX ASIA LIMITED), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 215159
- Promulgated: 2022-07-05
Keywords
G.R. No. 215159, Value-Added Tax (VAT), zero-rated sales, input VAT, output VAT, Regional Operating Headquarter (ROHQ), Bureau of Internal Revenue (BIR), VAT taxpayer, zero percent (0%) rate, regular twelve percent (12%) rate, VAT Return, administrative claim for refund, tax credit certificate, Petition for Review, CTA Case No. 7776, CTA Case No. 7813, Commissioner of Internal Revenue v. San Roque Power Corporation, BIR Ruling No. DA-489-03, Section 108 (B)(2) of the 1997 National Internal Revenue Code, non-resident foreign corporation