FACTS: Petitioner Panasonic Communications Imaging Corporation of the Philippines (Panasonic) produces and exports plain paper copiers and their sub-assemblies, parts, and components. It is registered with the Board of Investments as a preferred pioneer enterprise under the Omnibus Investments Code of 1987. It is also a registered VAT enterprise. From April 1 to September 30, 1998 and from October 1, 1998 to… Read More PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT