TAKENAKA CORPORATION-PHILIPPINE BRANCH v. CIR  G.R. No. 193321, October 19, 2016 FACTS: Respondent Takenaka, as a subcontractor, entered into an On-Shore Construction Contract with Philippine Air Terminal Co., Inc. (PIATCO) for the purpose of constructing the NAIA Terminal 3. PIATCO is a corporation duly organized and existing under the laws of the Philippines and… Read More VAT – Taxation