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
