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CIR v. FLUOR DANIEL

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REPUBLIC OF THE PHILIPPINES

Court of Tax Appeals


QUEZON CITY

ENBANC

COMMISSIONER OF CTA EB NO. 921


INTERNAL REVENUE, (CTA Case No.7793)
Petitioner,

Present:

DEL ROSARIO, PJ,


-versus- CASTANEDA, JR.,
BAUTISTA,
UY,
CASANOVA,
FABON-VICTORINO,
MINDARO-GRULLA,
COTANGCO-MANALASTAS,
RINGPIS-LIBAN, JJ.

FLUOR DANIEL PHILIPPINES, Promulgated:


INC.,
Respondent. AUG 2l 2013 //1 ""--- ,

x---------------------------------------------------------------------x
DECISION

DEL ROSARIO, PJ:

THE CASE

This is a Petition for Review filed by the Commissioner of Internal


Revenue ("CIR") pursuant to Section 3(b) of Rule 8 of the Revised Rules of
the Court of Tax Appeals ("RRCTA") seeking the nullification of the
Decision promulgated on April 17, 2012 ("assailed Decision") and the
Resolution promulgated on July 4, 2012 ("assailed Resolution") of the
former Second Division of the Court of Tax Appeals ("CTA-Second
Division) in CTA Case No. 7793 entitled "Fluor Daniel Philippines, Inc. vs. CJ1

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