About this document
CIR vs. Philippine Health Care Providers by Faith Alexis Galano is a document available to read on EtoBox.
The CIR issued a VAT assessment against Philippine Health Care Providers for tax years 1996-1997. Philippine Health Care Providers provides health care services but claims exemption from VAT. It filed a petition with the CTA, which initially upheld the VAT assessment but later withdrew it based on the non-retroactivity of VAT Ruling 231-88 exempting Philippine Health Care Providers from VAT. The CIR appealed. The Court of Appeals affirmed the CTA
- Author
- Faith Alexis Galano
- Language
- EN