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Showing 1–4 of 4 articles for “san roque doctrine”

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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.

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.

Feb 19, 2014 tax law vat refund prescriptive period bir court of tax appeals

Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception

Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.

Feb 12, 2013 vat refund tax credit 120-day rule san roque doctrine court of tax appeals philippine tax law

VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims

The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.