BVR & ASSOCIATES
  • HOME
  • OUR SERVICES
    • TAX COMPLIANCE & ACCOUNTING
    • BUSINESS REGISTRATION
    • BACK OFFICE SUPPORT SERVICES
    • BUSINESS PROCESS OUTSOURCING
    • PAYROLL SERVICES
    • VIRTUAL ASSISTANT
    • FINANCIAL PLANNING
    • ASSET MANAGEMENT
    • HUMAN RESOURCES
  • About
  • ARTICLES
    • TESTIMONIALS
    • BLOG
  • CONTACT US
  • SERVICES

a collections of case digests and laws that can help aspiring law students to become a lawyer


CIR VS SAN ROQUE POWER CORP

6/16/2020

0 Comments

 
ISSUE:  WON San Roque is entitled to tax refund? 

FACTS: 
On October 11, 1997, San Roque entered into a Power Purchase Agreement (PPA)  with the National Power Corporation (NPC) by building the San Roque Multi- Purpose Project in San Manuel, Pangasinan. The San Roque Multi-Purpose Project  allegedly incurred, excess input VAT in the amount of P559,709,337.54 for  taxable year 2001 which it declared in its Quarterly VAT Returns filed for the same  year. San Roque duly filed with the BIR separate claims for refund, amounting to  P559,709,337.54, representing unutilized input taxes as declared in its VAT returns  for taxable year 2001. However, on March 28, 2003, San Roque filed amended Quarterly  VAT Returns for the year2001 since it increased its unutilized input VAT To the  amount of P560,200,283.14. SanRoque filed with the BIR on the same date, separate  amended claims for refund in the aggregate amount of P560,200,283.14.  On April 10, 2003, a mere 13 days after it filed its amended administrative claim  with the CIR on March 28, 2003, San Roque filed a Petition for Review with the  CTA. CIR alleged that the claim by San Roque was prematurely filed with the CTA. 

DECISION: 
No. SC granted the petition of CIR to deny the tax  refund or credit claim of San Roque. 

RATIO DECIDENDI: 
San Roque is not entitled to a tax refund because it failed to comply with the mandatory and  jurisdictional requirement of waiting 120 days before filing its judicial claim. On April 10, 2003,  a mere 13 days after it filed its amended administrative claim with the CIR on March 28, 2003,  San Roque filed a Petition for Review with the CTA, which showed that San Roque did not wait for the 120-day period to lapse before filing its judicial claim. Compliance with the 120-day waiting  period is mandatory and jurisdictional, under RA8424 or the Tax Reform Act of 1997. Failure to  comply renders the petition void.  Article 5 of the Civil Code provides, "Acts executed against provisions of mandatory or prohibitory laws shall be void, except when the law itself authorizes their validity." Section 112(D) of the 1997 Tax Code is clear, unequivocal, and categorical that the CIR has 120  days to act on an administrative claim. The taxpayer can file the judicial claim(1) Only within 30  days after the CIR partially or fully denies the claim within the 120-day period, or(2) only within  30 days from the expiration of the 120- day period if the CIR does not act within the 120-day period.   
0 Comments



Leave a Reply.

    Archives

    August 2022
    July 2022
    June 2022
    March 2022
    February 2022
    January 2022
    December 2021
    November 2021
    October 2021
    September 2021
    July 2021
    June 2021
    May 2021
    January 2021
    December 2020
    November 2020
    October 2020
    September 2020
    August 2020
    July 2020
    June 2020
    April 2020
    March 2020
    October 2019
    September 2019
    August 2019
    March 2018

    Categories

    All
    Agrarian Law
    Articles-of-incorporation
    By-laws
    Constitutional Law
    Criminal Law
    Law
    Persons And Family Relations

    RSS Feed

Powered by Create your own unique website with customizable templates.
  • HOME
  • OUR SERVICES
    • TAX COMPLIANCE & ACCOUNTING
    • BUSINESS REGISTRATION
    • BACK OFFICE SUPPORT SERVICES
    • BUSINESS PROCESS OUTSOURCING
    • PAYROLL SERVICES
    • VIRTUAL ASSISTANT
    • FINANCIAL PLANNING
    • ASSET MANAGEMENT
    • HUMAN RESOURCES
  • About
  • ARTICLES
    • TESTIMONIALS
    • BLOG
  • CONTACT US
  • SERVICES