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Manila Bulletin devider Philippines devider National devider CTA denies P2.08-M tax refund of MD Davao Agri-Ventures

CTA denies P2.08-M tax refund of MD Davao Agri-Ventures

Published Aug 2, 2025 01:20 pm
The Court of Tax Appeals (CTA) has denied the P2.08 million refund sought by MD Davao Agri-Ventures, Inc. for its alleged input value-added taxes in 2019.
In a decision released last July 29, the CTA said it found that MD Davao Agri-Ventures failed to establish that it was engaged in zero-rated sales during the taxable year 2019.
"Considering that petitioner’s (MD Davao Agri-Ventures) failure to establish its zero-rated or effectively zero-rated sales for the 1st to 4th quarters of taxable year 2019, the present Petition for Review must necessarily fail,” the tax court ruled.
MD Davao Agri-Ventures’ plea for tax refund or tax credits was denied by the Bureau of Internal Revenue (BIR) on May 11, 2021.
The firm filed its petition before the CTA on Oct. 22, 2021. It argued that it fully complied with all the requisites of a VAT refund and that it issued valid invoices for all its zero-rated transactions.
The CTA, however, denied the petition in a decision written by Associate Justice Ma. Belen M. Ringpis-Liban with the concurrence of Associate Justice Maria Rowena Modesto-San Pedro.
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