Documents VAT

ATLAS CONSOLIDATED VS. CIR Facts: Atlas Consolidated is a zero-rated VAT person for being an exporter of copper concentrates. On January 1994, Atlas filed its VAT return…

Documents tax-cases

GENERAL PRINCIPLES BASIS OF TAXATION Lifeblood Doctrine CIR vs. Pineda, September 15, 1967, 21 SCRA 105 Facts: Manuel Pineda, the eldest son of the decedent who was made…