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Showing 1–4 of 4 articles for “window period”

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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 vat refund tax credit court of tax appeals window period bir ruling da-489-03 national internal revenue code

VAT Refund Claims: The Window Period Exception to the 120-Day Rule

Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.

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.

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.