Philippines Court of Tax Appeals Issues Decision Clarifying Input VAT Refunds on Zero-Rated Sales

The Philippine Court of Tax Appeals May 7 issued a decision in CTA Case No. 10595, clarifying input VAT refunds on zero-rated sales. The taxpayer, an information technology company, sought a refund of excess input VAT on zero-rated sales. The Commissioner of Revenue denied the refund. The Court of Tax Appeals, Special Second Division, found the taxpayer entitled to a partial refund. The taxpayer and Commissioner moved for reconsideration. The Court partially granted the taxpayer’s motion and issued an amended decision, finding in part that: 1) if there is no allegation or proof that an administrative refund claim was denied ...