Complete documents for purposes of the VAT refund refer to the documents as determined by the taxpayer.

The term “complete documents” under Section 112(C) of the NIRC of 1997 should be understood to refer to those documents that are necessary to support the application for refund or tax credit certificate, as determined by the taxpayer. The BIR examiner can require the taxpayer to submit additional documents but the examiner cannot demand what type of supporting documents that should be submitted. Otherwise, the taxpayer will be at the mercy of the examiner, who may require the production of documents that the taxpayer cannot submit. (Chevron Holding, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 8064, October 14, 2013)