G.R. No. 184823 - Commissioner of Internal Revenue vs. Aichi Forging Co. of Asia, Inc.

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G.R. No. 184823: Commissioner of Internal Revenue vs. Aichi Forging Co. of Asia, Inc.

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Title Supreme Court: Commissioner of Internal Revenue vs. Aichi Forging Co. of Asia, Inc.

Case: G.R. No. 184823

Decision Date: Oct 6, 2010

Aichi sought a VAT refund, filing simultaneous administrative and judicial claims. SC ruled the judicial claim premature, reversing CTA, as the two-year period starts at the taxable quarter's close, not payment date.

commissioner of internal revenue

prescriptive period

taxable quarter

Very Long 30 min

1.8x of typical case length

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