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VAT Refunds and Tax Credits Guide by Jesús Lapuz is a document available to read on EtoBox.

What is VAT Refunds and Tax Credits Guide about?

- MPC claimed a VAT refund of PHP 148 million, which included PHP 136 million from Official Receipt 0189 for purchases from 1993-1996. - The BIR Commissioner denied the claim, finding OR 0189 doubtful since it was dated 1998 but covered 1993-1996 purchases. Further, most claims had prescribed. - The Court partially granted the petition. It relied on an SGV audit finding PHP 10.7 million supported. It denied the OR 0189 amount since VAT invoices/receipts are best evidence, and denied the remaining claims a

Author

Jesús Lapuz

Language

EN