Beruflich Dokumente
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ISSUE:
Whether or not KPRC is entitled to refund.
RULING:
YES. The CTA ruled that KPRC met the following requirements for VAT refund: (1)
that the claimant must be a VAT-registered person; (2) that there must be zero-rated or
effectively zero-rated sales; (3) that input taxes were incurred or paid; (4) that such input
taxes are attributable to zero-rated or effectively zero-rated sales; (5) that the input taxes
were not applied against any output VAT liability; and (6) that the claim for refund was
filed within the two-year prescriptive period. The above was proved as follows:
BIR insists that petitioner failed to submit the needed documents, thus, its claim must fail.
However, as borne by the records, KPRC simultaneously submitted the supporting
documents when it filed its administrative claim for refund or issuance of tax credit
certificate. Even if KPRC was remiss in submission of documents, this Court has
consistently ruled in a number of cases that the alleged non-submission of complete
documents at the administrative level is not fatal to a claim for refund or issuance of tax
credit certificate at the judicial level. Moreover, if there is indeed truth to the allegation of
non-submission of complete documents before the BIR, the latter could have simply
denied outright the administrative claim on that ground, and not allow the lapse of
considerable length of time without action on KPRC's claim.