The Philippine Court of Tax Appeals (CTA) issued a decision on Jan. 23, 2026 (Case No. 10626) clarifying the treatment of unutilized input VAT refunds on zero‑rated export sales. The decision addresses the denial by the Commissioner of Internal Revenue, which was based on a failure to substantiate the claim and invoices not covered by the approved Permit to Use Computerized Accounting System (PTUCAS).
The claim was denied because the taxpayer failed to substantiate the administrative claim and the invoices were not covered by the approved Permit to Use Computerized Accounting System (PTUCAS).
The decision was issued on Jan. 23, 2026.
The decision is recorded as CTA Case No. 10626.
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Bloomberg Tax · 6 days ago
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Bloomberg Tax · 13 days ago
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