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Month: August 2022

COURT OF TAX APPEALS DECISIONS January 2022

August 8, 2022

COURT OF TAX APPEALS DECISIONS January 2022   REFUND OF EXCESS INPUT VAT ON ZERO-RATED SALES Certain requisites must be complied with by the taxpayer-applicant to successfully obtain a credit/refund of input VAT related to zero-rated sales. Said requisites are classified into certain categories, to wit: As to the timeliness

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