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Showing 1–13 of 13 articles for “120+30 day rule”

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Dec 7, 2022 vat refund tax law court of tax appeals 120+30 day rule bir philippine tax

VAT Refund Claims: The Mandatory 120+30 Day Rule in the Philippines

Philippine Supreme Court affirms that the 120+30 day rule for VAT refund claims is mandatory and jurisdictional. Learn the deadlines and exceptions.

Mar 7, 2022 tax law vat refund court of tax appeals bir ruling tax code jurisprudence

Navigating Tax Refund Deadlines: The 120-Day Rule and Its Window Period Exception

Learn how the Supreme Court clarified the 120+30 day rule for VAT refund claims and the window period exception under BIR Ruling No. DA-489-03.

Mar 7, 2022 tax law vat refund court of tax appeals bir ruling tax code jurisprudence

VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception

Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.

Mar 17, 2021 vat refund tax credit court of tax appeals bir ruling prescriptive period input vat

Navigating VAT Refund Claims: Understanding the Critical Timelines and Exceptions

Learn the strict 120+30 day rules for VAT refund claims in the Philippines, plus the key exception that saved this taxpayer's case.

Jan 14, 2019 vat refund tax code court of tax appeals input vat tax refund bir

VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code

Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.

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.

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.

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 4, 2014 vat refund tax credit prescriptive period court of tax appeals bir section 112 nirc

VAT Refund Claims: Prescriptive Periods and Jurisdictional Requirements Explained

Learn the strict deadlines for VAT refund claims under Section 112 NIRC, including the 120+30 day rule and its exceptions.

Feb 19, 2014 value-added tax tax refund court of tax appeals national internal revenue code silicon philippines

VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters

Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.

Jan 20, 2014 vat refund tax credit 120+30 day rule invoicing requirements zero-rated sales philippine tax law

VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements

Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.

Nov 11, 2013 tax refund value-added tax vat nirc court of tax appeals prescriptive period

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

The Supreme Court clarifies that VAT refund claims must follow the 120+30 day rule under (D) of the NIRC, with limited exceptions.

Nov 11, 2013 vat refund tax credit court of tax appeals 120-day rule bir zero-rated sales

Navigating VAT Refund Timelines: The Mandatory 120-30 Day Rule and Equitable Exceptions

Understand the mandatory 120+30 day rule for VAT refund claims in the Philippines, its jurisdictional nature, and the equitable exceptions recognized by the Supreme Court.