Title
Aichi Forging Co. of Asia, Inc. vs. Court of Tax Appeals
Case
G.R. No. 193625
Decision Date
Aug 30, 2017
AICHI prematurely filed a VAT refund claim without waiting for the mandatory 120-day BIR period, rendering the CTA's decision void due to lack of jurisdiction and improper remedy.
A
Very Long 40 min
2.3x of typical case length

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