Month: December 2025

COURT OF TAX APPEALS DECISIONS A TAXPAYER’S VAT REGISTRATION IS SATISFIED ONCE THE HEAD OFFICE IS VAT-REGISTERED; BRANCHES NEED NOT BE SEPARATELY VAT-REGISTERED FOR PURPOSES OF A VAT REFUND. THE CTA En Banc held that only a VAT-registered person may claim a refund of input VAT attributable to zero-rated sales,

COURT OF TAX APPEALS DECISIONS THE COURT DENIED THE VAT ZERO-RATING CLAIM BECAUSE THE TAXPAYER FAILED TO PROVE THAT ASURION EUROPE LIMITED AND NEW ASURION EUROPE LIMITED WERE THE SAME NRFC. Under the rules on VAT zero-rating of services rendered to a non-resident foreign corporation (NRFC), the taxpayer must establish