This case has been cited 1 times or more.
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2015-07-29 |
MENDOZA, J. |
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| The Court agrees with ALPI in its survey of cases which shows that BIR Ruling No. DA-489-03 was applied even though the taxpayer did not specifically invoke the same. As long as the judicial claim was filed between December 10, 2003 and October 6, 2010, then the taxpayer would not be required to wait for the lapse of 120-day period. This doctrine has been consistently upheld in the recent decisions of the Court.[13] On the other hand, in Nippon Express v. CIR,[14] Applied Food Ingredients v. CIR[15] and Silicon Philippines v. CIR,[16] the taxpayer did not benefit from BIR Ruling No. DA-489-03 because they filed their precipitate judicial claim before December 10, 2003. | |||||