Professional Documents
Culture Documents
PHILIPPINES, Petitioner
VS.
COMMISSIONER
OF
INTERNAL
REVENUE, Respondent (G.R. No.
168950, January 14, 2015)
FACTS:
ISSUE:
Whether or not the CTA acquired
jurisdiction over the claim for the refund or
tax credit of unutilized input VAT?
RULING:
The court denied the Petition on the
ground that the petitioners judicial claim for
a refund/tax credit was filed beyond the
prescriptive period.