About this document
Case List - Remedies Under The NIRC by donsiccuan is a document available to read on EtoBox.
The document lists numerous case citations related to remedies under the National Internal Revenue Code (NIRC) in the Philippines. The key cases discussed include: 1. CIR vs. Sony Philippines, Inc. where the Supreme Court ruled that Sony was entitled to input VAT credits for advertising expenses paid to third parties, even if later reimbursed, and found the assessment against Sony to be invalid for exceeding the scope of the Letter of Authority. 2. Pilipinas Shell Petroleum Corporation vs. CIR where the
- Author
- donsiccuan
- Language
- EN