CASE 2014-0014: SILICON PHILIPPINES, INC., (formerly Intel Philippines Manufacturing, Inc.), Petitioner, – versus – COMMISSIONER OF INTERNAL REVENUE, Respondent (G.R. No.184360 & 184361); COMMISSIONER OF INTERNAL REVENUE, Petitioner, – versus – SILICON PHILIPPINES, INC., (G .R. No. 184384) ( 19 FEBRUARY2014, VILLARAMA, JR., J.) (BRIEF TITLE: SILICON PHILIPPINES VS. CIR)
DISPOSITIVE:
“WHEREFORE, the assailed February 18, 2008 Decision and September 2, 2008 Resolution of the Court of Tax Appeals En Banc in CTA E.B. No. 219 and the assailed February 20, 2008 Decision and September 2, 2008 Resolution of the Court of Tax Appe~ls En Banc in CTA E.B. No. 209 are REVERSED and SET ASIDE. Silicon’s judicial claims for refund for the 1st quarter of 1999 and the 2nd quarter of 2000 through its petitions for review docketed as CTA Case Nos. 6263 and 6493 filed with the Court of Tax Appeals are hereby DISMISSED for having been filed out of time.
No pronouncement as to costs.
SO ORDERED.”
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J.A.B. Bulao & Associates 