G.R. No. 190506 - Coral Bay Nickel Corp. vs. Commissioner of Internal Revenue

Coral Bay Nickel Corp. vs. Commissioner of Internal Revenue

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Title Supreme Court: Coral Bay Nickel Corp. vs. Commissioner of Internal Revenue

Case: G.R. No. 190506

Decision Date: Jun 13, 2016

Coral Bay Nickel Corp. sought a VAT refund for pre-PEZA registration input taxes. SC denied, citing Cross Border Doctrine; ECOZONE sales are VAT-free, refund claims must target suppliers, not government.

domestic corporation

manufacture of nickel

entitlement to refund

Standard 13 min

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