CTA Grants Partial VAT Refund for Zero-Rated Sales to PEZA Entities

The Court of Tax Appeals ruled on a case regarding input VAT refund for zero-rated sales.
The taxpayer sought a refund for unutilized input VAT.
The Commissioner of Internal Revenue denied the refund.
The Court of Tax Appeals partially granted the refund.
The taxpayer was a VAT-registered entity.
The taxpayer made zero-rated sales to PEZA-registered entities.
The taxpayer failed to provide sufficient evidence for shipments to a BOT-registered entity.
The taxpayer did not properly document all input VAT.

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.