Can I read VAT Refund for PEZA-Registered Enterprise on EtoBox?

VAT Refund for PEZA-Registered Enterprise by Rexenne Marie is a document available to read on EtoBox.

What is VAT Refund for PEZA-Registered Enterprise about?

The Court of Appeals upheld the decision of the Court of Tax Appeals granting the claim of Seagate Technology (Philippines) for a refund of input VAT paid on capital goods. As a company registered in the Special Economic Zone in Naga, Cebu, Seagate was exempt from internal revenue taxes but still subject to VAT as a registered VAT taxpayer. Seagate correctly filed an administrative then judicial claim for refund of the input VAT paid within the two-year period, and the claim was supported by documentation.

Author

Rexenne Marie

Language

EN