This case has been cited 3 times or more.
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2014-06-30 |
LEONARDO-DE CASTRO, J. |
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| Lastly, the CTA en banc adjudged that San Roque cannot rely on San Roque Power Corporation v. Commissioner of Internal Revenue, promulgated on November 25, 2009 [San Roque (2009)],[10] which granted the claims for refund or tax credit of the creditable input taxes of San Roque for the four quarters of 2002, on the following grounds: (a) The main issue in San Roque (2009) was whether or not San Roque had zero-rated or effectively zero-rated sales in 2002, to which the creditable input taxes could be attributed, while the pivotal issue in the instant case is whether or not San Roque complied with the prescriptive periods under Section 112 of the NIRC of 1997, as amended, when it filed its administrative and judicial claims for refund or tax credit of its creditable input taxes for the four quarters of 2006; (b) The claims for refund or tax credit in San Roque (2009) involved the four quarters of 2002, when sales of electric power by generation companies to the NPC were explicitly VAT zero-rated under Section 6 of Republic Act No. 9136, otherwise known as the Electric Power Industry Reform Act (EPIRA) of 2001. Eventually, Republic Act No. 9337, otherwise known as the Extended VAT Law (EVAT Law), took effect on November 1, 2005, and Section 24 of said law already expressly repealed Section 6 of the EPIRA; and (3) In San Roque (2009), San Roque failed to comply with Section 112(A)[11] of the NIRC of 1997, as amended, and prematurely filed its administrative claim for the third quarter of 2002 on October 25, 2002, when its zero-rated sales of electric power to NPC were made only in the fourth quarter of 2002, which closed on December 31, 2002. In the instant case, San Roque did not comply with the 120+30 day periods under Section 112(C) of the NIRC, as amended, thus, the CTA did not acquire jurisdiction over the judicial claims. | |||||
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2014-02-05 |
REYES, J. |
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| TSC nevertheless claims that the Court's ruling in Aichi should only be applied prospectively; that prior to Aichi, the Court supposedly ruled that a taxpayer-claimant need not await the lapse of the 120-day period under Section 112(C) of the NIRC before filing a petition for review with the CTA as shown by the Court's ruling in the cases of Intel Technology Philippines, Inc. v. Commissioner of Internal Revenue,[25] San Roque Power Corporation v. Commissioner of Internal Revenue,[26] and AT&T Communications Services Philippines, Inc. v. Commissioner of Internal Revenue.[27] | |||||
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2013-11-13 |
BERSAMIN, J. |
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| A claim for refund or tax credit for unutilized input VAT may be allowed only if the following requisites concur, namely: (a) the taxpayer is VAT-registered; (b) the taxpayer is engaged in zero-rated or effectively zero-rated sales; (c) the input taxes are due or paid; (d) the input taxes are not transitional input taxes; (e) the input taxes have not been applied against output taxes during and in the succeeding quarters; (f) the input taxes claimed are attributable to zero-rated or effectively zero-rated sales; (g) for zero-rated sales under Section 106(A)(2)(1) and (2); 106(B); and 108(B)(1) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas; (h) where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume; and (i) the claim is filed within two years after the close of the taxable quarter when such sales were made.[29] | |||||