HEDCOR SIBULAN, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 202093
- Promulgated: 2021-09-15
Keywords
Section 112(D) National Internal Revenue Code, Section 112(C) National Internal Revenue Code, Section 246 National Internal Revenue Code, Section 4 National Internal Revenue Code, Rule 16 Rules of Court, 120-day period mandatory and jurisdictional for tax refunds, Equitable estoppel (BIR Ruling No. DA-489-03 exception to 120-day rule), Exhaustion of Administrative Remedies, Tax Refund, Input VAT, Zero-Rated Sales, Tax Credit Certificate Application, Prematurity, Judicial Claim, Administrative Claim, Tax Credit Certificate (TCC), Zero-rated sales, Statutory Prescriptive Period, Jurisdiction, Petition granted