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ROHM vs. Commissioner of Internal Revenue

ROHM APOLLO SEMICONDUCTOR PHILIPPINES, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondents.

G.R. No. 168950 | 2015-01-14

Republic of the Philippines
Supreme Court
Manila

FIRST DIVISION

DECISION

SERENO, CJ:

This Rule 45 Petition 1 requires this Court to address the question of timeliness with respect to petitioner's judicial claim for refund or credit of unutilized input Value-Added Tax (VAT) under Sections 112(A) and 112(D)2 of the 1997 Tax Code. Petitioner Rohm Apollo Semiconductor Philippines., Inc. (Rohm Apollo) assails the Decision3 and Resolution4 of the Court of Tax Appeals En Banc (CTA En Banc) in CTA En Banc Case No. 59, affirming the Decision in CTA Case No. 6534 of the CTA First Division.5 The latter denied tHe claim for the refund or issuance of a...