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Input VAT refund developments under CREATE MORE

9 July 2025
in Business
Reading Time: 5 mins read
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Input VAT refund developments under CREATE MORE
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The CREATE MORE Act ushered in changes to certain documentary requirements for VAT refund claims. Beyond compliance lies a jungle of possibilities and challenges — where does your business stand? Dive into this article to uncover recent updates and explore the intricacies of securing VAT refunds amidst a sea of change.

CREATE MORE has generally adopted the same standards from the old VAT refund laws, including the following: 1. the grant or decision should be made within 90 days from the date of the submission of the application, and 2. the application will be subject to a risk assessment. However, it also introduced a new recourse for denied VAT refund claims — request for reconsideration prior to proceeding to judicial appeal, i.e., filing with the Court of Tax Appeals.

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