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Category: Court of Tax Appeals Decisions

JULY 2023 COURT OF TAX APPEALS DECISIONS

October 2, 2023

 TAX ASSESSMENTS   FINAL ASSESSMENT NOTICE (FAN) ISSUED BEFORE THE EXPIRATION OF 15-DAYS FROM RECEIPT OF PAN TO RESPOND THERETO IS VOID. The Bureau of Internal Revenue (BIR) or his duly authorized representative is duty bound to wait for the expiration of fifteen (15) days from the date of receipt of

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COURT OF TAX APPEALS DECISIONS MAY 2023

August 23, 2023

TAX ASSESSMENTS   PRIVATE EDUCATIONAL INSTITUTION’S INCOME IS SUBJECT TO LOCAL BUSINESS TAX. Educational institutions are exempt subject to the condition that income is actually, and exclusively used for the educational purpose. Such applies to non-stock non-profit educational institutions. Non-profit means that no part of the income inures directly or indirectly

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ESTATE TAX AMNESTY EXTENDED TO JUNE 14 2025

August 15, 2023

EXTENDS COVERED PERIOD OF DEATH UNTIL MAY 31, 2022 Republic Act No. 11956 Coverage: Estate of decedents who died on before May 31,2022 Availment Deadline: June14,2025 Payment by Installment – must be paid within 2 years from statutory date for its payment, without civil penalty and interest   BIR MAY ACCEPT

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COURT OF TAX APPEALS DECISIONS

August 9, 2023

April 2023   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 of the filing of the administrative and judicial claims: The claim is filed

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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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COURT OF TAX APPEALS DECISIONS December 2021

July 25, 2022

COURT OF TAX APPEALS DECISIONS December 2021   REFUND OF UNUTILIZED CREDITABLE WITHHOLDING TAX In filing a claim for refund or credit of creditable withholding tax, compliance with the following must be met: The claim for refund must be filed within the two-year prescriptive period. The administrative and judicial remedy

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COURT OF TAX APPEALS DECISIONS – November 2021

May 18, 2022

COURT OF TAX APPEALS DECISIONS November 2021   REFUND OF EXCESS INPUT VAT ON ZERO-RATED SALES In order to be entitled to a refund or tax credit of input tax due or paid attributable to zero-rated or effectively zero-rated sales, the following requisites must be satisfied: As to the timeliness

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CLARIFYING THE TAXABILITY OF ELECTRONIC SABONG (e-SABONG) OPERATIONS AS REGULATED BY THE PHILIPPINES AMUSEMENT AND GAMING CORPORATION (PAGCOR)

March 31, 2022

CLARIFYING THE TAXABILITY OF ELECTRONIC SABONG (e-SABONG) OPERATIONS AS REGULATED BY THE PHILIPPINES AMUSEMENT AND GAMING CORPORATION (PAGCOR) (Revenue Memorandum Circular No. 25-2022, March 11, 2022) Electronic Sabong or  e-Sabong is the online and/or remote or offsite wagering/betting  on live cockfighting matches, events and/or activities streamed or broadcasted live from cockpit

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REFUND OF UNUTILIZED CREDITABLE WITHHOLDING TAX

January 30, 2021

In filing a claim for refund or credit of creditable withholding tax, compliance with the following must be met: The claim for refund must be filed within the two-year prescriptive period. The administrative and judicial remedy of filing a claim for refund of erroneously or excessively paid tax must be

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PHP 4 MILLION CLAIM FOR REFUND OF INPUT VAT DENIED; THE TRANSACTION MUST BE SUPPORTED BY CONTRACTS TO DETERMINE ITS NATURE; SALE OF SERVICES MUST BE SUPPORTED BY VAT-OFFICIAL RECEIPTS.

October 23, 2020

The CTA denied that taxpayer’s claim for refund of input VAT arising from zero-rated sales. Pursuant to the NIRC, services rendered to persons engaged in international shipping or international air transport operations are subject to zero-rated VAT. Moreover, the services must be supported by VAT- official receipt. In this case,

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