TAGANITO MINING CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 216656
- Promulgated: 2021-04-26
Keywords
National Internal Revenue Code Sections 110, 112(A), Revenue Regulations No. 16-05 Sections 4.110-3, 4.110-4, RA 8424 Section 110, RA 9337, National Internal Revenue Code Section 34(F), Ubi lex non distinguit, nec nos distinguere debemus, Strict Construction of Tax Exemptions, Contemporaneous Construction of Law, Taxation, VAT Refund, Input VAT Amortization, Zero-Rated Sales, Capital Goods Importation, Input VAT, Output VAT, Tax Credit Certificate, Amortization, Creditable Input Tax, Judicial Legislation, Tax Exemption