Nokia (Philippines), Inc. vs. CIR , CTA Case No.

8405

Facts: Petitioner Nokia (Philippines), Inc. is a VAT-registered entity with an address in Makati
City. Petitioner filed its quarterly VAT Return for the 4 th Quarter of 2009 via E-filing, wherein its input Vat
totaled P 16,260,487.45. Subsequently, on Sept 2, 2011, petitioner filed an administrative claim with the
BIR for the refund or issuance of tax credit certificate (TCC) for its alleged unutilized input VAT for the 3 rd
and 4th quarters of 2009. Upon the belief that the 2 year prescriptive period to file judicial action under
SEC. 112(A) of NIRC is about to expire even if the claim is still pending with respondent, petitioner filed
the instatnt Petition for Review on January 2, 2012.
Respondent alleged that respondents

Issue: