Legal Insights

Zero-Rated VAT on Manning Services: When a Foreign Principal Is Not "Doing Business" in the Philippines

Supreme Court clarifies when a foreign shipping company receiving manning services from a Philippine agency is not in the Philippines.

Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law

The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.

VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements

Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.

Understanding VAT Refund Amortization for Zero-Rated Sales in the Philippines

Learn how the Supreme Court ruled that input VAT on capital goods over P1M must be amortized even for zero-rated sales refunds.

Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law

Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.

Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case

Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.

VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts

Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.

Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales

Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.

VAT Refund Claims: Strict Deadlines and Proper Documentation Required

Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.

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.

Zero-Rated Sales: Strict Invoicing Requirements for VAT Refund Claims in the Philippines

Philippine Supreme Court ruling: failure to comply with invoicing requirements is fatal to VAT refund claims. Learn the strict rules.

VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines

Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.

VAT Refund Claims: Authority to Print and Zero-Rated Invoice Requirements

Philippine Supreme Court clarifies when failure to print "zero-rated" or present Authority to Print defeats VAT refund claims.

The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims

Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices

Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.

VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case

A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.

VAT Exemption for PAGCOR Transactions: What Acesite Means for Philippine Businesses

Learn how the Supreme Court ruled that services to PAGCOR are zero-rated VAT, sparing suppliers from paying the 10% tax.