G.R. No. 185969 - AT&T Communications Services Phils., Inc. vs. Commissioner of Internal Revenue

AT&T Communications Services Phils., Inc. vs. Commissioner of Internal Revenue

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Title Supreme Court: AT&T Communications Services Phils., Inc. vs. Commissioner of Internal Revenue

Case: G.R. No. 185969

Decision Date: Nov 19, 2014

AT&T sought a VAT refund for 2003 but was denied due to untimely filing for one quarter and failure to provide required VAT official receipts for zero-rated services.

domestic corporation

rendering services

refund

Long 23 min

END