Philippines: The Court of Tax Appeals upheld the denial of Zuellig Pharma Asia Pacific Ltd's P59.81-million VAT refund claim after finding the company failed to meet documentary requirements. The court ruled that the lack of certificates of inward remittance for P2.88 million of zero-rated sales and non-compliant official receipts made the claim fatal.

Latvia's Administrative Regional Court upheld a VAT refund of EUR 143,844 for German firm Bauer Spezialtiefbau GmbH, ruling that a refund cannot be denied solely on the assumption of foreign business activity without evidence of taxable transactions. The decision also clarified the distinction between a permanent establishment for corporate income tax and a fixed establishment for VAT in Latvia.

The UK government brief clarifies that supplies of GMC registered locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. It also provides guidance on claiming refunds for overdeclared output tax on supplies made within the last four years, and outlines the error correction notification process.

Indonesia's DGT introduces an 80% threshold for accelerated tax refunds for low-risk VAT-registered persons. The threshold requires qualifying activities to account for at least 80% of total eligible supplies. Taxpayers below the threshold still receive refunds, but through the regular audit process.