e o r creditable input VAT, and the same has not been applied againstits output VAT

liabilities information which are supposed to bereflected in the taxpayers VAT

returns.Thus, an application for tax refund/credit must be accompanied by copies of
the taxpayers VAT return/s for the taxable quarter/sconcerned.The formal offer of
evidence of Atlas failed to include
photocopyo f i t s e x p o r t d o c u m e n t s , a s r e q u i r e d . W i t h o u t t h e e x
p o r t documents, the purchase invoice/receipts submitted by Atlas
as p r o o f o f i t s i n p u t t a xe s c a n n o t b e v e r i f e d a s b e i n g d i r e c t l y attrib
utable to the goods so exported.Atlas claim for credit or refund of input taxes
cannot be granteddue to its failure to show convincingly that the same has not
beenapplied to any of its output tax liability as provided under Sec. 106(a)
of the Tax Code.