G.R. No. 191495 - Nippon Express Corp. vs. Commissioner of Internal Revenue

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G.R. No. 191495: Nippon Express Corp. vs. Commissioner of Internal Revenue

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Title Supreme Court: Nippon Express Corp. vs. Commissioner of Internal Revenue

Case: G.R. No. 191495

Decision Date: Jul 23, 2018

Nippon Express sought a VAT refund for 2004 zero-rated sales but failed to file within the 30-day appeal period and lacked required VAT official receipts, leading to denial by the Supreme Court.

tax credit

excess input taxes

insufficient documentation

Long 29 min

1.7x of typical case length

END