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Manila Bulletin devider Philippines devider National devider CTA denies energy equipment supplier's bid to recover P186 million due to VAT technicality

CTA denies energy equipment supplier's bid to recover P186 million due to VAT technicality

Published Nov 25, 2020 12:38 pm

The Court of Tax Appeals (CTA) has denied the petition of an energy equipment supplier to get back more than P186 million in unutilized input value-added tax (VAT) due to insufficiency of evidence.

Court of Tax Appeals (MANILA BULLETIN)
Court of Tax Appeals
(MANILA BULLETIN)

Vestas Philippines Inc. (VPI) argued that it could not pass on the VAT to its client EDC Wind Power Corporation because the latter is exempt from VAT.

The Tax Code exempts from VAT enterprises engaged in renewable energy development.

In a 20-page resolution penned Associate Justice Erlinda Uy, it stated that Vestas did not present proof that the sale of goods and services to EDC worth more than P1.4 billion in 2014 was a VAT zero-rated transactions.

It said Vestas failed to present the required Certificate of Endorsement issued to EDC by the Department of Energy on a per transaction basis.

"Petitioner did not offer any specific evidence to establish that the said certificate of endorsement was issued to EDC," the decision added.

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