G.R. No. 181858 - Kepco Philippines Corp. vs. Commissioner of Internal Revenue

Kepco Philippines Corp. vs. Commissioner of Internal Revenue

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Title Supreme Court: Kepco Philippines Corp. vs. Commissioner of Internal Revenue

Case: G.R. No. 181858

Decision Date: Nov 24, 2010

KEPCO, a VAT-registered power producer, sought a refund for unutilized input VAT from zero-rated sales to NPC. The CTA and Supreme Court denied the claim due to non-compliance with invoicing requirements, including missing "TIN-VAT" imprints, emphasizing strict substantiation rules for tax refunds.

refund

substantiation requirements

proper invoicing

Long 21 min

END