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Tax court rejects farm development firm’s refund claim


THE Court of Tax Appeals (CTA) has affirmed its decision to deny Lead Export and Agro-Development Corp.’s claim for refund worth P17.74 million representing its excess input value-added tax (VAT) for the year 2010.

In a 15-page decision dated Dec. 13 and made public on Dec. 19, the CTA full court said the firm’s petition was filed late which made the commissioner of internal revenue’s (CIR) decision unappealable.

“With respect to the timeliness of the judicial claim, it is indispensable to ascertain the expiry of the 120-day period as the said period is crucial in determining the timeliness of an appeal with the CTA,” Associate Justice Roman G. Del Rosario said in the ruling.

The tax court added that it had no jurisdiction over the case since the petition was filed with the internal revenue commissioner beyond the 120-day under the law.

It noted that the firm’s petition for review questioning the CTA’s ruling was timely filed.

Under the country’s revenue code, a taxpayer is given 30 days to appeal a decision on a disputed tax claim if the CIR fails to act on the claim. The commissioner is given 120 days to act on the disputed tax assessment; otherwise, the decision would be final.

The CTA previously said the firm’s appeal before the court in the division was filed on April 25, 2019, which was beyond the January 28, 2012 deadline.

Citing Supreme Court jurisprudence, the tribunal said the 30 day-period to appeal a decision starts after the taxpayer receives it or after the 120-period day period, whichever comes first.

“In sum, there being no reversible errors committed by the court in division, the court en banc finds no cogent reason to reverse and set aside the assailed resolutions dated July 8, 2022 and January 29, 2021,” it said.

“It is well-settled that if the court has no jurisdiction over the nature of an action, its only jurisdiction is to dismiss the case.” — John Victor D. Ordoñez

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