For many years now, the right of taxpayers to claim for value added tax refund has been constrained and limited. The Court of Tax Appeals (CTA) has been consistent with its stand that in a claim for ...
Opinion
PhilStar Global on MSNOpinion
A more prudent approach in apportioning input VAT attributable to zero-rated sales
When have you made the right choice by deviating from a longstanding practice? This may be challenging but rewarding if guided by the right principles. Undeniably, this holds true in tax cases decided ...
Proportion of deductible input VAT relating to mixed used buildings is generally determined based on an area based allocation formula. With judgment dated 7 May 2014 (V R 1/10), the Federal Fiscal ...
Added Tax (VAT) for Registered Business Enterprises (RBEs) has undergone a significant recalibration. With the issuance of Revenue Regulations (RR) No. 1-2026, the Bureau of Internal Revenue (BIR) has ...
One Call Consultants Ltd was a UK recruitment agency that received payroll services, but it was found to be part of a fraudulent VAT supply chain.
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