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San Roque Power Corp Tax Refund Case by leslansangan is a document available to read on EtoBox.
San Roque Power Corporation filed claims for refund of input VAT paid from September 1998 to December 2002. The Court of Tax Appeals denied the claims because San Roque did not present records of zero-rated transactions. However, the Supreme Court ruled in favor of San Roque, finding that it had met the requirements for refund. Specifically, San Roque proved it was VAT-registered, engaged in zero-rated sales of electricity to NPC, and the input taxes were attributable to those zero-rated sales. While the sa
- Author
- leslansangan
- Language
- EN