ACES PHILIPPINES CELLULAR SATELLITE CORPORATION, PETITIONER, VS. THE COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
- G.R. Number: G.R. No. 226680
- Promulgated: 2022-08-30
- Ponente: INTING, J.
Keywords
National Internal Revenue Code of 1997 Section 248(3), National Internal Revenue Code of 1997 Section 249(B), National Internal Revenue Code of 1997 Section 249(C), Civil Code Article 1233, National Internal Revenue Code of 1997 Section 42, Republic Act No. 10963 (TRAIN Law) Section 75, Republic Act No. 8424, Benefits-received principle in taxation, Curative statutes are retroactive, Tax laws construed in favor of taxpayer, Taxation of nonresident foreign corporations, Deficiency final withholding tax liability, Final Withholding Tax (FWT), Philippine-sourced income, Deficiency interest, Delinquency interest, Surcharge, Situs of taxation, Judicial protest, Tax neutrality