The Philippine Court of Tax Appeals issued a decision (CTA EB No. 2951) on Jan. 16, 2026 clarifying the treatment of unutilized input VAT refunds on zero‑rated export sales. The court partially granted a refund claim by a corporation engaged in export sales, after the Commissioner of Internal Revenue denied the request for lack of proof that service recipients were not doing business in the Philippines.
The decision was CTA EB No. 2951.
The taxpayer was a corporation engaged in export sales of goods.
The CIR denied the request because the taxpayer did not prove that its recipient of services was not doing business in the Philippines.
The Court partially granted the refund claim for the unutilized input VAT on zero‑rated sales.
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Bloomberg Tax · 3 days ago
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