COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. CARRIER AIR CONDITIONING PHILIPPINES, INC., RESPONDENT.
- G.R. Number: G.R. No. 226592
- Promulgated: 2021-07-27
Keywords
National Internal Revenue Code of 1997 Sections 204 & 229, Republic Act No. 1125, Republic Act No. 9282, Republic Act No. 9337, Tax Reform for Acceleration and Inclusion (TRAIN) Law, Corporation Code Section 50, Doctrine of Exhaustion of Administrative Remedies, Doctrine of Primary Administrative Jurisdiction, Verba Legis, Stare Decisis, Tax Refund, Final Withholding Tax, Tax Credit, Erroneously Collected Taxes, Tax Administration, Prescriptive Period, Judicial Claim, Administrative Claim, Petition for Review, Cause of Action