Input Tax Creditable Input VAT

Claimable Input Vat

Sales to Government
Transitiona Regular Amortizatio Presumptiv Input Standar
l Input VAT Input VAT n of e Input VAT Carry d Input Export Sales
Deferred Over VAT
Input VAT Regular Sales

Requisites for
Claim Non-VAT seller
Special Rules
Input Carry Non-depreciable 3% final percentage tax
Over vehicles
Transitional Construction in progress
input VAT credit Purchase of real Rules on claim
property on installment Specific
Sources Purchase of goods or Identification
Purchase of properties deemed sold Pro-rata allocation
Goods/Properties
Purchase of services Excluded
Importation of goods Advanced VAT applied for tax
Purchase of depreciable credit
capital goods/properties Input VAT attributable to zero-
Purchase of non- rated claim applied for a tax
depreciable capital refund or tax credit certificate
goods/properties