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Input VAT Refund Case: TSC vs CIR by Kim Patrick Dayos is a document available to read on EtoBox.

What is Input VAT Refund Case: TSC vs CIR about?

1) TSC, an electric power company engaged in zero-rated sales, applied for a refund of input VAT paid in 2004. 2) The CTA initially ruled in favor of TSC, finding that it had submitted the necessary documents to substantiate its refund claim based on Section 112 of the Tax Code and relevant regulations. 3) However, the CIR appealed, arguing that under RMO 53-98, TSC was required to submit a complete set of supporting documents before its claim could be considered, and since it did not do so the 120-day p

Author

Kim Patrick Dayos

Language

EN