Question: The following can avail of the input tax credit except
importer of goods/articles previously subjected to VAT
purchaser of domestic goods upon consummation of sale exporter of goods and services not registered under the VAT system purchaser of services, lessee or licensee upon payment of compensation, rental, royalty or free
Services Rendered by Banks, Non-Bank Financial Intermediaries Generation, Transmission and Distribution of Electricity Services Rendered by Professionals Such As Cpas, Physicians and Lawyers