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Atlas Mining VAT Refund Case Ruling by Cacapablen Gin is a document available to read on EtoBox.

A mining corporation filed for a VAT refund/credit for the first quarter of 1992 but its application was unsigned, undated, and not stamped as received by the BIR. The corporation then filed a case with the CTA in 1994 seeking the same refund/credit. The Supreme Court ruled against the corporation because the Tax Code requires an application be filed with the BIR within two years, and the corporation did not prove it had filed a proper application within that period. Therefore, its case with the CTA could n

Author

Cacapablen Gin

Language

EN