SyCipLaw's Tax Department has prepared a double edition of its Tax Issues and Practical Solutions (T.I.P.S.) for March-April which covers the following tax issues:
1. Are renewable energy ("RE") developers required to obtain a Certificate of Endorsement from the Department of Energy before they can avail of the value-added tax ("VAT") zero-rating incentive under Republic Act No. 9513, or the Renewable Energy Law ("RE Law")?
2. Does serving the Letter of Authority ("LOA"), Preliminary Assessment Notice ("PAN"), and Final Assessment Notice ("FAN") at the taxpayer's registered address, which is no longer their current address, constitute a violation of their right to due process?
3. Is a taxpayer's right to due process violated if the BIR revenue officers failed to comply with the procedural requirements under Revenue Regulations No. 12-99 in ascertaining the authority of the persons who received the said notices on behalf of the taxpayer?
4. Are official receipts, which indicate that payments were received from a non-resident foreign corporation, but which do not specify the services paid for, sufficient on their own to substantiate that the amounts received pertain to zero-rated sales of services for purposes of claiming a refund or credit of unutilized input VAT?
5. Can a taxpayer still question the validity of the Commissioner of Internal Revenue's service of notices and assessments after having responded to them and actively participated in the administrative proceedings?
6. In a claim for tax refund, may the Court of Tax Appeals also determine the proper tax liability of the taxpayer, which may be different from the amount subject of the claim for refund?
7. When does the prescriptive period commence for violations of the Tax Code, and how is the period interrupted?
8. What is the rule on requests for reconsideration after the denial of a claim for refund of creditable input taxes and excise tax on petroleum products filed on or after 1 April 2025?
9. What are the new rules on VAT invoicing and payment on the local sales of goods/services of registered business enterprises ("RBEs")?
10. How will input VAT refund claims filed on or after 1 April 2025 be processed?
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