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VISAYAS GEOTHERMAL POWER COMPANY v. CIR

This case has been cited 4 times or more.

	GR No. 210646 2015-07-29	CIR v. AIR LIQUIDE PHILIPPINES MENDOZA, J.
In its Comment,[6] filed on July 28, 2014, ALPI made a survey of recent Court decisions that applied the San Roque case. It argued that in Republic v. GST Philippines,[7] CIR v. Visayas Geothermal,[8] Team Energy Corp. v. CIR,[9] Proctor & Gamble v. CIR,[10] and Visayas Geothermal v. CIR,[11] the Court applied BIR Ruling No. DA-489-03 because the judicial claims for VAT refund in these cases were filed within the interim period from December 10, 2003 to October 6, 2010; and yet, the taxpayer claimants did not expressly state that they relied or claimed to be misled by the said BIR Ruling. Thus, ALPI concluded there was no need to specifically invoke BIR Ruling No. DA-489-03 before a taxpayer could benefit from it.
	GR No. 201195 2014-11-26	TAGANITO MINING CORPORATION v. CIR MENDOZA, J.
Accordingly, the general rule is that the 120+30 day period is mandatory and jurisdictional from the effectivity of the 1997 NIRC on January 1, 1998, up to the present. As an exception, judicial claims filed from December 10, 2003 to October 6, 2010 need not wait for the exhaustion of the 120-day period.[15]
	GR No. 198076 2014-11-19	TAGANITO MINING CORPORATION v. CIR MENDOZA, J.
The Court, in San Roque,[10] conclusively settled that it is Section 112 of the NIRC which applies specifically to claims for tax credit certificates and tax refunds specifically for unutilized creditable input VAT, and not Section 229. The recent case of Visayas Geothermal Power Company vs. Commissioner of Internal Revenue,[11] encapsulates the relevant ruling in San Roque, as follows: Two sections of the NIRC are pertinent to the issue at hand, namely Section 112 (A) and (D) and Section 229, to wit:
	GR No. 198076 2014-11-19	TAGANITO MINING CORPORATION v. CIR MENDOZA, J.
Accordingly, the general rule is that the 120+30 day period is mandatory and jurisdictional from the effectivity of the 1997 NIRC on January 1, 1998, up to the present. As an exception, judicial claims filed from December 10, 2003 to October 6, 2010 need not wait for the exhaustion of the 120-day period.[12]