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AMEX VAT Refund Case Overview by Caroline A. Legaspino is a document available to read on EtoBox.

What is AMEX VAT Refund Case Overview about?

The CIR petitioned to review a decision granting AMEX Phils a VAT refund. AMEX Phils facilitated collection of receivables from Philippine establishments for its Hong Kong branch, paid in foreign currency. The CTA and CA ruled AMEX Phils services were zero-rated under the Tax Code. The Supreme Court affirmed, holding that while the services were performed in the Philippines, they were consumed by the foreign client and paid in foreign currency, meeting the requirements to be zero-rated for VAT purposes unde

Author

Caroline A. Legaspino

Language

EN