REPUBLIC Act 11976, also known as the Ease of Paying Taxes (EoPT) Act, provides relief to cash flow issues that may arise from output value-added tax (VAT) on uncollected receivables. Revenue ...

The passage of the Ease of Paying Taxes (EoPT) Act, or Republic Act No. 11976, sparked hope among taxpayers, who envisioned a smoother journey in navigating tax-related complexities. The Bureau of ...

Generally, it is only when a taxpayer is engaged in zero-rated sale that the input value-added tax attributable to such sale may be subject to a refund. This applies to input VAT (purchases) incurred ...

“Doing business with the BIR and paying taxes has never been easier,” these were the words of Charlito Martin Mendoza, Undersecretary of the Revenue Operations Group of the Department of Finance, as ...

For many years now, the right of taxpayers to claim for value added tax refund has been constrained and limited. The Court of Tax Appeals (CTA) has been consistent with its stand that in a claim for ...

On 21 May 2025, the Danish Tax Agency published new guidelines introducing revised administrative practice on the procedure for obtaining VAT refunds in cases involving incorrectly invoiced output VAT ...