This case has been cited 1 times or more.
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2014-07-18 |
CARPIO, J. |
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| In Atlas Consolidated Mining v. Commissioner of Internal Revenue,[16] we held that applications for refund or credit of input tax with the BIR must comply with the appropriate revenue regulations. Thus, applications must be in accordance with Section 2 of Revenue Regulations No. 3-88 (RR 3-88), amending Section 16 of Revenue Regulations No. 5-87, to wit: SECTION 2. Section 16 of Revenue Regulations 5-87 is hereby amended to read as follows: | |||||