In Philippine tax law, rules on refunds and exemptions are notoriously strict, rooted in the long-standing principle that taxes are the lifeblood of the nation and that any claim diminishing ...

Indirect taxes are a vital part of buying and selling things. Unlike direct taxes, indirect tax is only paid by the customer ...

Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject ...

When a local government enters into a service contract without knowing that the service is exempt from value-added tax (VAT) and determines and pays the service fee including VAT, the Supreme Court ...

Businesses often forgo input VAT credit if the purchase/expense invoice is more than 6 months old (or, 2 months in the case of monthly tax periods). Needless to say, such a tax position results in a ...

SECTION 112 of the Tax Code (Republic Act [RA] 8424, as amended) states that a taxpayer may claim for refund or request for issuance of tax credit certificate for its excess unutilized input ...

Inputs for employees are defined as assets or services, such as meals, housing, gifts, or entertainment intended for the enjoyment, use, welfare, or benefit of employees or their family. The Jerusalem ...