This case has been cited 2 times or more.
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2009-07-14 |
CHICO-NAZARIO, J. |
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| In its previous discussion, the Court has already established that by merely exercising its option to pay for basic corporate income tax - even if it had zero liability for the same due to its net loss position in 2001 - respondent was already exempted from all other taxes, including the OCT. Therefore, respondent is entitled to recover the amount of OCT erroneously collected from it in 2001. Also, the CTA, both in Division and en banc, found that respondent submitted ample evidence to prove its payment of OCT to PLDT during the second, third, and fourth quarters of 2001, in the total amount of P126,243.80, which, in turn, was paid by PLDT to the BIR. Said finding by the CTA, being factual in nature, is already conclusively binding upon this Court. Under our tax system, the CTA acts as a highly specialized body specifically created for the purpose of reviewing tax cases. Accordingly, its findings of fact are generally regarded as final, binding, and conclusive on this Court, and will not ordinarily be reviewed or disturbed on appeal when supported by substantial evidence, in the absence of gross error or abuse on its part.[22] | |||||
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2007-08-28 |
CORONA, J. |
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| Time and again, we have stressed that the remedy of appeal by certiorari under Rule 45 of the Rules of Court should involve only questions of law, not questions of fact. There exists a question of law when there is doubt on what the law applicable to a certain set of facts is. Questions of fact, on the other hand, arise when there is an issue regarding the truth or falsity of the statement of facts.[13] Questions on whether certain pieces of evidence should be accorded probative value or whether the proofs presented by one party are clear, convincing and adequate to establish a proposition are issues of fact. Such questions are not subject to review by this Court. As a general rule, we review cases decided by the CA only if they involve questions of law raised and distinctly set forth in the petition. [14] | |||||