G.R. No. 127624 - BPI Leasing Corp. vs. Court of Appeals

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G.R. No. 127624: BPI Leasing Corp. vs. Court of Appeals

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Title Supreme Court: BPI Leasing Corp. vs. Court of Appeals

Case: G.R. No. 127624

Decision Date: Nov 18, 2003

BPI Leasing sought a tax refund for overpaid contractor's tax, claiming retroactive application of Revenue Regulation 19-86. The Supreme Court dismissed the petition due to procedural non-compliance, ruling the regulation applies prospectively.

tax refund

certification requirements

board of directors

Short 11 min

0.6x of typical case length

END