Beruflich Dokumente
Kultur Dokumente
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* SECOND DIVISION.
386
MENDOZA, J.:
This is a petition for review on certiorari seeking to
reverse and set aside the July 29, 2013 Decision1 and the
December 17, 2013 Resolution2 of the Court of Tax Appeals
En Banc (CTA En Banc), in CTA EB Case No. 943, which
reversed and set aside the July 3, 2012 Decision3 and the
September 24, 2012 Resolution of the Court of Tax Appeals
Second Division (CTA Division), in a case involving an
application for issuance of a tax credit certificate for
unutilized input VAT.
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4 G.R. No. 187485, G.R. No. 196113 and G.R. No. 197156, February 12,
2013, 690 SCRA 336.
5 646 Phil. 710 632 SCRA 422 (2010).
389
tition for Review docketed as CTA Case No. 8017, are hereby
REVERSED and SET ASIDE.
Accordingly, CTA Case No. 8017 is hereby REMANDED to the
CTA Second Division for the proper and immediate determination
of the propriety of the claim for refund or tax credit certificate.
Thereafter, the CTA Second Division shall make a declaration of
the specific amount of refund or tax credit certificate to which
petitioner is entitled to, if any.
SO ORDERED.
The CIR filed its motion for reconsideration, but it was
denied by the CTA En Banc in its December 17, 2013
Resolution.
Hence, this present petition.
Issue
The CIR contends that the CTA Division did not acquire
jurisdiction over ALPIs petition because of its failure to
observe the 120+30 day rule in filing a judicial claim for
refund or tax credit certificate. Moreover, ALPI could not
benefit from the consolidated cases of San Roque. In those
cases, the taxpayers relied in good faith on BIR Ruling No.
DA48903 which allowed the seeking of judicial relief
without waiting for the lapse of the 120day period. In the
present case, ALPI did not assert and invoke BIR Ruling
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392
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Notes..Tax credit shall mean any of the credits
against taxes and/or duties equal to those actually paid or
would have been paid to evidence which a tax credit
certificate shall be issued by the Secretary of Finance or his
representative, or the Board, if so delegated by the
Secretary of Finance. (Commissioner of Internal Revenue
vs. Petron Corporation, 668 SCRA 735 [2012])
A taxpayer claiming a tax credit or refund has the
burden of proof to establish the factual basis of that claim.
Tax refunds, like tax exemptions, are construed strictly
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