Back

Kepco Ilijan Corp. vs. CIR

KEPCO ILIJAN CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL PROMULGATED: REVENUE, RESPONDENT.

G.R. No. 205185 | 2018-09-26

DECISION
 
BERSAMIN, J.:
 
The petitioner hereby appeals the adverse decision promulgated on September 6, 2012,[1] whereby the Court of Tax Appeals En Banc (CTA En Banc) denied its claim for refund of the input value-added tax (VAT) for taxable year 2002. This appeal concerns the proper reckoning of the periods under Section 112(A) and Section 112(C) of the National Internal Revenue Code of 1997 (NIRC) for bringing the administrative and judicial claims to seek the refund or issuance of the tax credit certificate of the VAT.
 
Antecedents

The petitioner, a duly registered domestic corporation...