FACTS: MPC is a domestic corporation licensed by the SEC to principally engage in the business of power generation and subsequent sale thereof. It is registered with the BIR as a VAT registered entity. For the period April 1, 1996 to December 31, 1996, [MPC] seasonably filed its Quarterly VAT Returns reflecting accumulated input taxes… Read More CIR v. Mirant Pagbilao Corporation, G.R. No. 159593, October 12, 2006 Liberal Interpretation and Application of Procedural Rules