Philippine Court Denies VAT Refund for Nonresident Company Due to Insufficient Zero-Rated Sales Evidence

• The Philippine Court of Tax Appeals issued a decision on May 6 in CTA Case No. 10462.
• The case involved a refund of unutilized input VAT on zero-rated sales.
• A nonresident company sought a refund for Q3 and Q4 of 2018.
• The Commissioner of Internal Revenue denied the refund request.
• The denial was based on the taxpayer’s failure to substantiate the claim at the administrative level.
• The taxpayer appealed, claiming entitlement to a refund for substantiated unutilized input VAT.
• The Court of Tax Appeals denied the appeal.
• The court found the taxpayer did not establish engagement in zero-rated sales during the specified period.

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.