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The Supreme Court denied the petition for review filed by Deutsche Knowledge Services, Pte. Ltd. regarding the denial of its tax refund claim by the Court of Tax Appeals En Banc. The Supreme Court found that Deutsche Knowledge Services failed to strictly comply with invoicing requirements for value-added tax refunds and was unable to prove all recipients of its services were foreign entities doing business outside the Philippines. As the Commissioner of Internal Revenue did not file a petition for review, t

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jdon

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EN