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1) Petitioner Philippine Geothermal Production Company seeks a refund of unutilized input taxes of P24,548,041.82 for tax year 2015. 2) As a renewable energy developer, petitioner argues it is entitled to zero-rated VAT on local purchases under the Renewable Energy Act. 3) The court finds petitioner is entitled to a partial refund, ruling the petitioner sufficiently substantiated P13,619,625.28 in input VAT attributable to zero-rated sales, and is therefore entitled to P10,029,711.08 after accounting for th

Author

Mirabel Vidal

Language

EN