About this document

VAT Tax Refund Case: CBK Power vs. BIR by Jay Cezar is a document available to read on EtoBox.

This document summarizes a Supreme Court case regarding a petition filed by CBK Power Company Limited against the Commissioner of Internal Revenue. CBK claimed a refund of excess input tax attributable to its effectively zero-rated sales to the National Power Corporation. The Court of Tax Appeals En Banc reversed the Special Second Division decision that partly granted CBK

Author

Jay Cezar

Language

EN