G.R. No. 152609 - Commissioner of Internal Revenue vs. American Express International, Inc.

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G.R. No. 152609: Commissioner of Internal Revenue vs. American Express International, Inc.

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Title Supreme Court: Commissioner of Internal Revenue vs. American Express International, Inc.

Case: G.R. No. 152609

Decision Date: Jun 29, 2005

Amex Philippines sought a VAT refund for zero-rated services; SC upheld zero-rating, invalidated ultra vires BIR ruling, and affirmed refund entitlement.

tax refund

excess input taxes

facilitation services

Very Long 48 min

2.8x of typical case length

END