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Nippon Express vs. CIR

NIPPON EXPRESS (PHILIPPINES) CORPORATION, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 191495 | 2018-07-23

D E C I S I O N
 
MARTIRES, J.:
 
In a claim for refund under Section 112 of the National Internal Revenue Code (NIRC), the claimant must show that:(1) it is engaged in zero-rated sales of goods or services; and (2) it paid input VAT that are attributable to such zero-rated sales. Otherwise stated, the claimant must prove that it made a purchase of taxable goods or services for which it paid VAT (input), and later on engaged in the sale of goods or services subject to VAT (output) but at zero rate. There is a refundable sum when the amount of input (VAT (attributable to zero-rated sale) is...