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Showing 1–15 of 15 articles for “bir ruling”

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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 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.

Sep 15, 2021 vat refund tax credit bir ruling court of tax appeals electric cooperatives administrative law

Understanding Retroactive Application of Regulatory Resolutions Impact on Electric Cooperatives in the Philipp

This article explains the Supreme Court's ruling on the 120-day period for VAT refund claims and how BIR Ruling No. DA-489-03 affects electric cooperatives and taxpayers.

Sep 27, 2017 tax law vat refund equitable estoppel bir ruling tax code administrative law

Equitable Estoppel in VAT Refund Claims: Protecting Taxpayers From Conflicting BIR Rulings

The Supreme Court shields taxpayers who relied on BIR Ruling No. DA-489-03 from premature VAT refund dismissals through equitable estoppel.

Feb 8, 2017 tax-refund vat civil-procedure court-of-tax-appeals bir-ruling san-roque-doctrine

VAT Refund Timeliness: The 120-Day Rule, BIR Ruling DA-489-03, and Strict Proof Requirements

Learn how the Supreme Court applied the San Roque doctrine to a prematurely filed VAT refund claim and the strict rules on zero-rated sales and invoicing.

Feb 8, 2017 vat refund tax credit bir ruling court of tax appeals nirc zero-rated sales

Untangling VAT Refund Timelines: How a Misleading BIR Ruling Saved a Taxpayer's Claim

Philippine Supreme Court explains when a prematurely filed VAT refund claim survives, and why strict invoicing rules still apply.

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 10, 2015 value-added tax vat refund bureau of internal revenue tax law court of tax appeals prescriptive period

VAT Refund Timelines: Strict Compliance Prevails Over Prior BIR Rulings

Supreme Court clarifies mandatory 120+30 day VAT refund periods; late judicial claims fail despite BIR Ruling No. DA-489-03.

Jan 13, 2015 deposit substitutes final withholding tax bir rulings treasury bonds tax law non-impairment

Clarifying Deposit Substitutes: The 20-Lender Rule and Tax Implications in Bond Transactions

The Supreme Court clarifies when treasury bonds qualify as deposit substitutes subject to 20% final withholding tax, and the limits of BIR ruling retroactivity.

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.

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 4, 2014 vat refund tax credit bir ruling court of tax appeals input vat

Untangling VAT Refund Claims: The 120-Day Rule and Reliance on BIR Rulings

The Supreme Court clarifies when VAT refund judicial claims must be filed, and how BIR Ruling No. DA-489-03 protected taxpayers.

Feb 19, 2014 tax law vat refund equitable estoppel bir rulings court of tax appeals

Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings

The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.

Feb 19, 2014 tax-law vat-refund bir court-of-tax-appeals jurisprudence

VAT Refund Claims: The 120-Day Waiting Period and the BIR Ruling That Saved It

The Supreme Court clarifies the 120-day waiting period for VAT refund claims and the effect of BIR Ruling No. DA-489-03.

Jul 13, 2006 tax law bir rulings non-retroactivity vat taxpayer rights

Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection

Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.