PHILIPPINE VETERANS BANK, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 205261
- Promulgated: 2021-04-26
Keywords
Rule 45 Rules of Court, Republic Act No. 3518, Republic Act No. 7169, National Internal Revenue Code of 1977 Section 180, National Internal Revenue Code of 1997 Section 179, National Internal Revenue Code of 1977 Section 260, "gross receipts" includes the final withholding tax of the bank's gross interest income, Substance over form in determining the nature of a certificate of deposit, Taxation of Special Savings Accounts, Documentary Stamp Tax (DST) on bank deposits, Gross Receipts Tax (GRT) on banks, Final Withholding Tax (FWT) on interest income, Petition for Review on Certiorari, deficiency gross receipts tax (GRT), documentary stamp tax (DST), final withholding tax (FWT), certificates of deposits drawing interest, orders for the payment of any sum of money otherwise than at sight or on demand, gross receipts, Petition denied