This case has been cited 1 times or more.
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2014-10-22 |
PERLAS-BERNABE, J. |
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| On September 17, 2008, after due trial, the CTA First Division rendered a Decision[13] in C.T.A. Case No. 6220 ordering the C1R to refund or issue a tax credit certificate in favor of respondent in the reduced amount of P1,556,913.68 representing the latter's valid claim. It was determined that the administrative claim filed on July 21, 1999 and the petition for review filed on January 9, 2001 fell within the two-year prescriptive period reckoned from January 21, 1999, the date when respondent filed its Quarterly VAT Return for the fourth quarter of taxable year 1998.[14] | |||||