EIGHTH DIVISION
[CA-G.R. SP No. 76073. November 7, 2013.]
UNITED INTERNATIONAL PICTURES, AB, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE and THE COURT OF TAX APPEALS, respondents.
DECISION
BALTAZAR-PADILLA, J p:
This is a petition for review from the decision dated September 12, 2002 of the Court of Tax Appeals (CTA) in CTA Case No. 6240 entitled "United International Pictures, AB vs. Commissioner of Internal Revenue", 1 the dispositive part of which reads:
"WHEREFORE, in view of the foregoing, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is ORDERED to REFUND or in the alternative ISSUE A TAX CREDIT CERTIFICATE to petitioner in the amount of P7,269,078.40 representing unutilized creditable withholding tax for the year 1999.
SO ORDERED."
FACTS
As culled from the decision of the CTA, the facts of the case are as follows:
"Petitioner is the Philippine Branch of United International Pictures, AB, a corporation duly organized and existing under the laws of Sweden, duly licensed to engage in business in the Philippines, . . . .
Respondent is the duly appointed Commissioner of Internal Revenue, vested with the authority to...
