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Showing 97–101 of 101 articles for “vat refund”

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Feb 16, 2005 vat tax-refund peza zero-rated-sales input-tax tax-law

PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights

Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.

Feb 11, 2005 vat peza tax refund tax incentives commercial law seagate

VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate

The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.

Jul 2, 2004 vat subic bay freeport tax exemption indirect tax zero-rated sales tax refund

VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities

Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.

Mar 3, 2003 vat-refund taxation equal-protection supreme-court republic-act-12079 tourism

Supreme Court Upholds VAT Refund Law for Foreign Tourists

The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.

Jul 15, 2002 vat refund taxation equal protection supreme court ra 12079 tourism

Supreme Court Upholds VAT Refund Law for Foreign Tourists

The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection and uniform taxation.