This case has been cited 1 times or more.
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2015-12-08 |
MENDOZA, J. |
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| In its January 13, 2011 Decision,[5] the CTA Division dismissed the petition for being prematurely filed. It explained that Total Gas failed to complete the necessary documents to substantiate a claim for refund of unutilized input VAT on purchases of goods and services enumerated under Revenue Memorandum Order (RMO) No. 53-98. Of note were the lack of Summary List of Local Purchases and the certifications from the Office of the Board of Investment (BOD), the Bureau of Customs (BOC), and the Philippine Economic Zone Authority (PEZA) that the taxpayer had not filed any similar claim for refund covering the same period.[6] | |||||