Escolar Documentos
Profissional Documentos
Cultura Documentos
68 quoted as “Big-
Ticket” purchases under item no. (1) above was disallowed because it is
claimed outside of the taxable period (out-of-period claims) and does not
comply with the requirements provided by Section A-1 of Revenue
Memorandum Circular (RMC) No. 42-2003. This was not disputed by the
Petitioner since its claim for VAT refund