About this document
CIR v. Team Sual Corporation by AronJames is a document available to read on EtoBox.
The document discusses a Supreme Court case regarding tax refunds and credits. It establishes that in order for the Court of Tax Appeals to have jurisdiction over claims for refund or credit of unutilized input VAT taxes, the taxpayer must first comply with the mandatory 120+30 day waiting period after filing an administrative claim. It also discusses that the tax court has expertise on tax issues and factual findings will not be disturbed unless there is an abuse of discretion. Refunds and credits are also
- Author
- AronJames
- Language
- EN