Philippine Phosphate Fertilizer Corp. v. Commissioner of Internal Revenue
CA-G.R. SP No. 52093 • Court of Appeals • Decisions • Jun 18, 1999
Full text
SECOND DIVISION [CA-G.R. SP No. 52093. June 18, 1999.] PHILIPPINE PHOSPHATE FERTILIZER CORPORATION , petitioner , vs . THE HONORABLE COMMISSIONER OF INTERNAL REVENUE , respondent . R E S O L U T I O N LUNA , J p : Considering that the "AFFIDAVIT OF NON-FORUM SHOPPING" was executed by petitioner's counsel., when under Adm. Circular No. 04-94, the petitioner should be the one to certify as to the facts and undertakings as required; and since any violation of the circular "shall be a cause for the dismissal" of the petition, the petition for review is hereby DENIED DUE COURSE OUTRIGHT, and is DISMISSED. SO ORDERED. Morales and Abesamis, JJ ., concur.
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