G.R. No. 205652 - Procter and Gamble Asia Pte. Ltd. vs. Commissioner of Internal Revenue

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G.R. No. 205652: Procter and Gamble Asia Pte. Ltd. vs. Commissioner of Internal Revenue

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Title Supreme Court: Procter and Gamble Asia Pte. Ltd. vs. Commissioner of Internal Revenue

Case: G.R. No. 205652

Decision Date: Sep 6, 2017

P&G sought VAT refunds for 2005, filing claims under BIR Ruling DA-489-03. CTA dismissed claims citing Aichi ruling, but SC ruled P&G’s claims fell within San Roque exception, validating reliance on DA-489-03.

refund

timely filed

new ruling

Standard 14 min

0.8x of typical case length

END