In line with this, the input VAT that is attributable to the zero-rated sale meant that such input VAT is considered to be caused by that particular sale. Section 112 of the Tax Code, as amended ...

Customers registered for VAT who are using your supplies for their business then register the tax you charge them as their input tax. Input tax is the VAT you have paid your suppliers for business ...

Fernando Matesanz of Spanish VAT Services examines a Court of Justice of the European Union ruling that curbs the automatic ...

A recent Supreme Court of Appeal (SCA) ruling should deliver a stark warning to businesses claiming input value-added tax (Vat) deductions without a watertight legal foundation. In Aveng Mining ...

An artists’ charity was in the frame for a costly VAT liability at the first tier tribunal in /Sarabande vs HMRC [1]/ [2025] UKFTT 00093 but was ...

For the best experience, please enable JavaScript in your browser settings. The Finance Bill 2020 has proposed to amend Section 17 (2) of the VAT Act, 2013, to ...

THE Court of Tax Appeals (CTA) partially granted Tetra Pak Philippines, Inc.’s petition for a refund, ordering the Bureau of Internal Revenue (BIR) to return over P9 million in unutilized input ...