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What is Seagate VAT Refund Case Analysis about?

Seagate Technology, a PEZA-registered company located in a special economic zone in Cebu, filed a claim for a VAT refund of 28 million pesos. The CIR denied the claim. The Court of Tax Appeals and Court of Appeals both ruled in favor of Seagate, finding that as a PEZA-registered company, Seagate

Author

Marinela Dimog

Language

EN