G.R. No. 175772 - Mitsubishi Corp. - Manila Branch vs. Commissioner of Internal Revenue

Mitsubishi Corp. - Manila Branch vs. Commissioner of Internal Revenue

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Title Supreme Court: Mitsubishi Corp. - Manila Branch vs. Commissioner of Internal Revenue

Case: G.R. No. 175772

Decision Date: Jun 5, 2017

Mitsubishi sought a refund of income and branch profit remittance taxes erroneously paid for a Japan-funded power project, citing a tax assumption agreement under an executive Exchange of Notes. The Supreme Court ruled in favor, ordering the CIR to refund the taxes, as NPC assumed liability under the agreement.

taxes

erroneously collected

refund

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