Can I read Rohm Apollo vs. CIR: Tax Refund Delay on EtoBox?

Rohm Apollo vs. CIR: Tax Refund Delay by Kia Bi is a document available to read on EtoBox.

What is Rohm Apollo vs. CIR: Tax Refund Delay about?

Rohm Apollo filed an administrative claim for refund of unutilized input VAT from capital goods purchases. The CIR had 120 days to act on the claim but did not, so the claim was deemed denied. Rohm Apollo then had 30 days to file a judicial claim with the CTA, but missed this deadline by filing over a year later. The CTA thus did not have jurisdiction over the untimely judicial claim. The Supreme Court upheld this interpretation, finding the judicial claim was filed outside the period allowed by law.

Author

Kia Bi

Language

EN