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Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. 153205 January 22, 2007 COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. BURMEISTER AND WAIN SCANDINAVIAN…

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G.R. No. 153866 February 11, 2005 CIR vs. SEAGATE TECHNOLOGY (PHILIPPINES). DECISION FACTS:  Respondent is registered with the Philippine Export Zone Authority (PEZA)…