TAIHEI ALLTECH CONSTRUCTION (PHIL.) INC., PETITIONER , VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT .
- G.R. Number: G.R. No. 258791
- Promulgated: 2022-12-07
- Ponente: LAZARO-JAVIER, J.
Keywords
Article 1191 Civil Code, Section 112(A) National Internal Revenue Code, Section 112(C) National Internal Revenue Code, Section 4 National Internal Revenue Code, Section 7(a) Republic Act No. 1125, Section 11 Republic Act No. 1125, 120+30-day rule, strict construction of tax exemptions, taxation, VAT refund, tax credit, jurisdiction of CTA, judicial claims for refund, administrative claims for refund, input VAT, zero-rated sales, creditable input tax, prescriptive period, estoppel by the government, mandamus