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Showing 1–4 of 4 articles for “transitional input tax”

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Nov 19, 2014 real-estate-law

VAT Refund Rights Real Property Inventory AND Transitional Input TAX Credit

Nov 19, 2014 vat tax refund input tax credit tax law supreme court fort bonifacio

VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws

Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.

Sep 4, 2012 value-added tax transitional input tax credit tax refund bir national internal revenue code fort bonifacio

Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law

Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.

Oct 2, 2009 vat real estate tax credit transitional input tax bir fort bonifacio

VAT Credits for Real Estate Dealers: The Transitional Input Tax Rule

The Supreme Court ruled that real estate dealers may claim 8% transitional input tax credit on land inventory, not just improvements.