MANILA, Feb. 21 -- The Supreme Court (SC) has ruled that the endorsement of the Department of Energy is not needed for renewable energy (RE) developers to claim VAT (Value Added Tax) refunds.

In a decision, the SC's Third Division ruled that the DOE cannot impose additional certification requirements on renewable energy suppliers seeking a VAT refund for zero-rated sales under Republic Act 9513 or the Renewable Energy Act.

The court said that a DOE Certificate of Endorsement is not required to prove eligibility for VAT zero-rating.

The ruling was in response to a case filed by Maibarara Geothermal, Inc. (MGI), a renewable energy developer, seeking a VAT refund of over PHP80 million for 2013.

Under the 1997 National Internal Revenue Co...