Can I read Sekisui Jushi VAT Refund Case Summary on EtoBox?

Sekisui Jushi VAT Refund Case Summary by Francis Xavier Sinon is a document available to read on EtoBox.

What is Sekisui Jushi VAT Refund Case Summary about?

1. The respondent, a company registered with the Philippine Export Zone Authority, applied for a refund of unutilized input taxes amounting to PHP 3,033,142.29 paid on domestic purchases of capital goods and services. 2. The Court of Tax Appeals and subsequently the Court of Appeals ruled that the respondent was entitled to the refund, as 144% of its products were exported, making all its transactions export sales subject to VAT zero-rating. 3. As the respondent had no output tax against which it could c

Author

Francis Xavier Sinon

Language

EN