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What is Nippon Express VAT Refund Case Summary about?

The Supreme Court denied the petition of Nippon Express seeking a refund of excess input VAT attributable to zero-rated sales. The Court ruled that Nippon Express filed its judicial claim before the CTA in an untimely manner beyond the mandatory 30-day period, therefore the CTA did not have jurisdiction over the claim. While the CTA and CIR did not raise this issue, the Court has authority to consider the jurisdiction issue to reach a just conclusion. The Court did not discuss the substantive issue regardin

Author

ceilo cobo

Language

EN