HARTE-HANKS PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 205189
- Promulgated: 2022-03-07
Keywords
G.R. No. 205189, petition for review on certiorari, Court of Tax Appeals, Commissioner of Internal Revenue, premature filing, input value-added tax (VAT), zero-rated sales, exhaust administrative remedies, Section 112 (C) of the 1997 Tax Code, jurisdiction, Rule 4, Section 3 of the Revised Rules of the CTA, Commissioner of Internal Revenue v. Aichi Forging Company of Asia, Inc., 120-30 day period, judicial claim for refund, prescriptive period, Section 229 of the Tax Code, BIR Ruling No. DA-489-03, Commissioner of Internal Revenue v. San Roque Power Corporation, inaction of the CIR, review