This case has been cited 4 times or more.
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2015-09-01 |
BERSAMIN, J. |
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| Hence, petitioner filed the instant Motion for Reconsideration arguing that it is entitled to a tax refund or credit because the Court's April 25, 2012 Decision in Pilipinas Shell[31] which was the basis for the denial of its claim for refund or credit of excise taxes, was reversed on reconsideration per the Court's February 19, 2014 Resolution. | |||||
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2015-09-01 |
BERSAMIN, J. |
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| The Motion for Reconsideration was later on referred to the Court En Banc after the Second Division noted that the CTA En Banc had denied Chevron's claim for the tax refund or tax credit based on the ruling promulgated in Commissioner of Internal Revenue v. Pilipinas Shell Petroleum Corporation (Pilipinas Shell) on April 25, 2012,[3] but which ruling was meanwhile reversed upon reconsideration by the First Division through the resolution promulgated on February 19, 2014.[4] The Court En Banc accepted the referral last June 16, 2015. | |||||
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2015-09-01 |
BERSAMIN, J. |
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| Chevron appealed to the Court,[14] but the Court (Second Division) denied the petition for review on certiorari through the resolution promulgated on March 19, 2014 for failure to show any reversible error on the part of the CTA En Banc. | |||||
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2015-09-01 |
BERSAMIN, J. |
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| CDC was created to be the implementing and operating arm of the Bases Conversion and Development Authority to manage the Clark Special Economic Zone (CSEZ).[20] As a duly-registered enterprise in the CSEZ, CDC has been exempt from paying direct and indirect taxes pursuant to Section 24[21] of Republic Act No. 7916 (The Special Economic Zone Act of 1995), in relation to Section 15 of Republic Act No. 9400 (Amending Republic Act No. 7227, otherwise known as the Bases Conversion Development Act of 1992).[22] | |||||