Philippine Court Partially Grants Input VAT Refund for Zero-Rated Sales of Services in 2018

• The Philippine Court of Tax Appeals issued a decision on input VAT refunds for zero-rated sales.
• A company sought an input VAT refund under Section 108B2 of the National Internal Revenue Code.
• The Commissioner of Internal Revenue denied the refund request, citing insufficient proof of services rendered in the Philippines.
• The taxpayer appealed, claiming evidence showed services were rendered in the Philippines.
• The Court of Tax Appeals partially granted the appeal.
• The court found the taxpayer sufficiently proved services were rendered in the Philippines.
• The taxpayer is to be refunded a specified amount for excess and unutilized input VAT for all four quarters of 2018.

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.