G.R. No. 168950 - Rohm Apollo Semiconductor Phils. vs. Commissioner of Internal Revenue

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G.R. No. 168950: Rohm Apollo Semiconductor Phils. vs. Commissioner of Internal Revenue

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Title Supreme Court: Rohm Apollo Semiconductor Phils. vs. Commissioner of Internal Revenue

Rohm Apollo filed a VAT refund claim but missed the 30-day judicial filing deadline after CIR inaction, leading to denial by the Supreme Court.

Standard 13 min

0.8x of typical case length

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