Philippine Court Clarifies VAT Refund Denial for Unregistered Facility in Zero-Rated Transactions Case

• The Philippine Court of Tax Appeals issued a decision on VAT refunds for zero-rated transactions.
• A VAT-registered company sought a refund for unutilized input VAT for Q1 2017.
• The Bureau of Internal Revenue denied the refund due to invoicing and registration issues.
• The taxpayer’s appeal to the Court of Tax Appeals, Special Third Division, was unsuccessful.
• The Court of Appeals upheld the denial, stating the head office’s VAT registration covered the entire entity.
• The taxpayer failed to prove services were performed at the registered facility, which was not PEZA-registered.
• The taxpayer did not comply with invoicing and facility registration requirements.

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.