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Showing 1–1 of 1 articles for “silicon philippines”

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Mar 12, 2014 value-added tax tax refund court of tax appeals prescriptive period zero-rated sales bir regulations

VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law

Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.