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San Roque Power Corporation vs. CIR

SAN ROQUE POWER CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 203249 | 2018-07-23

DECISION
 
MARTIRES, J.:
 
The application of the 120-day and 30-day periods provided in Section 112 (D) [later renumbered as Section 112 (C)] of the National Internal Revenue Code (NIRC) is at the heart of the present case.

In Commissioner of Internal Revenue v. Aichi Forging Company of Asia, Inc. (Aichi),[1] the Court considered whether the simultaneous filing of both the administrative claim (before the Bureau of Internal Revenue [BIR]) and judicial claim (before the Court of Tax Appeals [CTA]) for refund/credit of input VAT under the cited law is permissible. In that case, the respondent...