COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. DOHLE SHIPMANAGEMENT PHILIPPINES CORPORATION, RESPONDENT.
- G.R. Number: G.R. No. 246379
- Promulgated: 2024-08-19
- Ponente: CAGUIOA, J.
Keywords
Section 112(C) National Internal Revenue Code of 1997, Section 112(A) National Internal Revenue Code of 1997, Revenue Memorandum Circular No. 49-2003, Revenue Memorandum Circular No. 54-2014, Republic Act No. 10963 (TRAIN Law), Revenue Regulations No. 01-2017, Revenue Regulations No. 13-2018, Revenue Regulations No. 26-2018, Revenue Memorandum Circular No. 47-2019, Pilipinas Total Gas Doctrine (VAT Refund), Taxation, VAT Refund, Timeliness of Judicial Claims, Value-Added Tax (VAT), Input VAT, Zero-rated Sales, Tax Credit Certificate (TCC), Administrative Claim for Refund, Judicial Claim for Refund, Prescriptive Period