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VAT Zero-Rating Case: Filminera vs. CIR by Charlene Laurino is a document available to read on EtoBox.

What is VAT Zero-Rating Case: Filminera vs. CIR about?

The document discusses a case regarding a mining company, Filminera Resources Corporation, claiming a VAT refund on sales to another company registered with the Board of Investments. The Court of Tax Appeals ruled in favor of the refund but the Commissioner of Internal Revenue appealed. The Supreme Court ruled that the appeal involved a question of law rather than fact and that the Board of Investments certification submitted was sufficient to prove the sales were export sales eligible for VAT zero-rating.

Author

Charlene Laurino

Language

EN