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Showing 25–48 of 99 articles for “refund claims”

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Aug 30, 2017 vat refund tax credit court of tax appeals jurisdictional deadline bir input vat

VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter

Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.

Jun 26, 2017 taxation vat-refund 120-day-rule supreme-court philippine-law

Premature Filing of VAT Refund Claims: Strict Adherence to the 120-Day Rule

Philippine Supreme Court clarifies the mandatory 120-day period for VAT refund claims and the consequences of premature filing.

Apr 26, 2017 tax refund value-added tax equitable estoppel bir ruling court of tax appeals national internal revenue code

Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule

Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.

Jun 20, 2016 documentary stamp tax tax refund prescription court of tax appeals bir philippine bank of communications

Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR

When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.

Jan 20, 2016 tax refund vat court of tax appeals commissioner of internal revenue 120-day rule jurisprudence

Untimely Tax Refund Claims: The Mandatory 120+30 Day Rule

Why filing a VAT refund case before the 120-day period expires can cost a taxpayer everything, even a valid claim.

Aug 26, 2015 vat refund equitable estoppel bir ruling tax credit cta jurisdiction

Equitable Estoppel in VAT Refund Claims: Protection Against BIR Rulings

The Supreme Court protects taxpayers who relied on BIR Ruling No. DA-489-03, allowing premature VAT refund claims during the window period.

Aug 26, 2015 vat refund 120-day rule equitable estoppel tax law cir court of tax appeals

VAT Refund Claims: The 120-Day Rule, Equitable Estoppel, and the San Roque Window

The Supreme Court clarifies when a premature VAT refund claim may still prosper under the San Roque doctrine and equitable estoppel.

Jul 1, 2015 tax-law local-government-code tax-refund section-195 jurisdiction court-of-tax-appeals

Local Tax Refund Claims: Timeliness and Jurisdiction Under Section 195 LGC

Strict deadlines and the right court matter in local tax refund claims. China Banking Corp. v. City Treasurer of Manila explains why.

Mar 25, 2015 vat tax-refund zero-rated-sales invoicing-requirements bir taxation

VAT Refund Denials: Why "Zero-Rated" Must Appear on Invoices

Philippine Supreme Court ruling on VAT refund claims: strict invoicing rules, including the "zero-rated" imprint, determine success.

Mar 18, 2015 documentary stamp tax trust agreements tax refund withholding tax philippine supreme court bir

Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case

A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.

Feb 18, 2015 value-added tax vat refund prescriptive period tax remedies cta jurisdiction northern mindanao power

Untimely VAT Refund Claims Strict Adherence To Prescriptive Periods

The Supreme Court clarifies strict prescriptive periods for VAT refund claims, denying Northern Mindanao Power Corporation's petition for late and premature filings.

Jan 28, 2015 tax-law creditable-withholding-tax tax-refund bir cta section-76-nirc

Tax Refund Claims: Proving Excess Creditable Withholding Tax Without Quarterly ITRs

Supreme Court rules quarterly ITRs of succeeding year are not indispensable in proving excess creditable withholding tax refund claims.

Jan 21, 2015 tax refund value-added tax equitable estoppel cta jurisdiction bir ruling

Equitable Estoppel and Tax Refund Claims: Understanding the San Roque Exception

The Supreme Court clarifies when taxpayers may file judicial VAT refund claims without waiting 120 days, citing equitable estoppel.

Dec 18, 2014 vat refund equitable estoppel 120-day rule court of tax appeals bir ruling tax credit

Equitable Estoppel in VAT Refund Claims: When Taxpayers Can Bypass the 120-Day Rule

The Supreme Court clarifies when taxpayers may file VAT refund claims with the CTA without waiting for the 120-day period.

Dec 8, 2014 vat refund 120-day rule equitable estoppel tax law court of tax appeals bir ruling

The 120-Day Rule and Equitable Estoppel in VAT Refund Claims

Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.

Nov 19, 2014 vat tax refund input tax credit tax law supreme court fort bonifacio

VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws

Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.

Nov 19, 2014 vat refund tax credit certificate zero-rated sales official receipts bir court of tax appeals

VAT Refund Claims: Strict Deadlines and Proper Documentation Required

Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.

Oct 22, 2014 tax-refund vat court-of-tax-appeals jurisdictional-periods bir-ruling administrative-law

Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions

Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.

Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.

Sep 29, 2014 tax refund withholding tax cir philippine national bank court of tax appeals bir

Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates

The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.

Jul 18, 2014 commercial-law

VAT Refund Claims Substantiation AND Timeliness IN Zero Rated Sales

Jun 30, 2014 vat refund tax credit court of tax appeals san roque prescriptive period

Strict 120+30 Day Rule for VAT Refund Claims in the Philippines

Learn the mandatory 120+30 day periods for VAT refund claims and why late judicial appeals are fatal under Philippine tax law.

Jun 18, 2014 vat refund tax credit court of tax appeals nirc mandatory periods jurisprudence

Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC

The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.

Jun 18, 2014 vat refund tax deadlines court of tax appeals taganito mining

Untimely Appeal Strict Deadlines For VAT Refund Claims In The Philippines

Philippine Supreme Court clarifies the mandatory 120-day and 30-day deadlines for VAT refund claims, including the exception for premature judicial filings.