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Showing 1–2 of 2 articles for “bir ruling da-489-03”

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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.

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.