COMMISSIONER OF INTERNAL REVENUE, vs. . DEUTSCHE KNOWLEDGE SERVICES, PTE. LTD..
- G.R. Number: G.R. No. 218057
- Promulgated: 2023-02-15
- Ponente: LOPEZ, M., J.
Keywords
Section 108(B)(2) 1997 National Internal Revenue Code, Section 110(A) Tax Code, Section 113(A) and (B) Tax Code, Section 112(C) Tax Code, Section 4.110-3 RR No. 16-2005, Section 4.113-1 RR No. 16-2005, Section 110(B) Tax Code, Section 4.110-4 RR No. 16-2005, Rule 45 Rules of Court, Tax refunds are construed strictissimi juris against the taxpayer, Factual findings of the CTA are binding to the Supreme Court, Taxpayer determines completeness of submission of documents for 120-day period reckoning, Void judgment, Value-Added Tax (VAT) refund claims, Zero-rated sales, Unutilized Input VAT, Judicial claims for tax refund/credit, Creditable input tax, Output VAT, Tax credit certificate (TCC)