From the library

Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

Showing 1–3 of 3 articles for “input vat refund”

Sort:Newest Oldest

Jul 18, 2022 vat tax-refund zero-rated-sales bir section-112 commercial-law

VAT Refund Claims: Establishing Zero-Rated Sales as a Prerequisite

The Supreme Court clarifies that unutilized input VAT refunds under Section 112(A) require proof of zero-rated sales in the same taxable period.

Aug 28, 2013 value-added tax vat refund invoicing requirements bir tax law zero-rated sales

VAT Refund Claims: Strict Compliance with Invoicing Requirements Required

Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.

Aug 31, 2005 vat refund input vat court of tax appeals tax credit bir

VAT Refund Claims: Proving Input Tax Payments With Proper Documentation

Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.