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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

Sunrise Tax Co., a VAT-registered taxpayer, received a Court of Tax Appeals decision on September 16, 2025, denying its input VAT credit claim. It timely filed a Motion for Reconsideration on September 30, 2025. The CTA denied the MR on November 7, 2025. (a) What is the proper appellate remedy from a CTA decision in a tax case? (b) By what date must a Petition for Review on Certiorari be filed with the Supreme Court? (Assume no other tolling events and that the MR was timely.)

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Petition for Review on Certiorari under Rule 43, filed within 60 days from the notice of the CTA decision, irrespective of MR. Direct appeal to the Court of Appeals from the CTA decision, filed within 60 days. Petition for Review on Certiorari under Rule 43, filed within 60 days from the notice of the CTA denial of the Motion for Reconsideration. A second Motion for Reconsideration with the CTA, within 30 days of the MR denial.

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