COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SHINKO ELECTRIC INDUSTRIES CO., LTD., RESPONDENT.
- G.R. Number: G.R. No. 226287
- Promulgated: 2021-07-06
Keywords
Rule 45 Rules of Court, RA 7042 Section 1(c) Rule I IRR, RA 8424, NIRC Section 28(A)(6)(a), NIRC Section 109(p), NIRC Section 22(DD), Executive Order No. 226 Section 2(2), RA 8756 Section 2(3), NIRC Section 22(EE), NIRC Section 28(A)(6)(b), NIRC Section 106(A), NIRC Section 23(F), Noscitur a Sociis, Taxation of passive income, Distinction between capital and income, Factual findings of the CTA are accorded respect, Taxation of Representative Offices, Deficiency Income Tax, Deficiency Value-Added Tax (VAT), Tax Exemption