Irst Vision: Republic of The Philippines Court of Tax Appeals Quezon City
Irst Vision: Republic of The Philippines Court of Tax Appeals Quezon City
Pirst (])ivision
RESOLUTION
MANAHAN, J .:
SO ORDERED."
I.
RECIPIENTS OF PETITIONER'S SERVICES ARE
NONRESIDENTS NOT ENGAGED IN BUSINESS
HERE IN THE PHILIPPINES AND ARE OUTSIDE
THE PHILIPPINES WHEN THE SERVICES WERE
PERFORMED.
II.
PETITIONER'S SERVICES WERE PAID FOR IN
ACCEPTABLE FOREIGN CURRENCY AND
ACCOUNTED FOR IN ACCORDANCE WITH THE
RULES AND REGULATIONS OF THE BSP.
III.
PETITIONER HAS COMPLIED WITH ALL THE
REQUISITES TO SUCCESSFULLY OBTAIN A
CREDIT/REFUND OF INPUT VAT.
SO ORDERED .
c~~;:~JA~-
CATHERINE T. MANAHAN
Associate Justice
I CONCUR:
Presiding Justice