Title
St. Mary's Academy of Caloocan City, Inc. vs. Henares
Case
G.R. No. 230138
Decision Date
Jan 13, 2021
St. Mary’s Academy challenged BIR’s RMO No. 20-2013 and RMC No. 52-2013, claiming tax exemption. RTC ruled in favor, but CA reversed, citing lack of jurisdiction; SC upheld CA, affirming CTA’s exclusive jurisdiction over tax issuances.
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