Tax court refuses to consider telecommunications company’s VAT refund claim


THE Court of Tax Appeals (CTA) has upheld its divisional decision denying Lantro Philippines, Inc.’s appeal to review and refund its $11.9 value-added tax (VAT) excess million pula for the four quarters of 2014.

In a 15-page decision dated June 9 and made public on June 14, the CTA Full Court sided with the First Division as it ruled the company failed to file its petition within the prescribed 30-day period. by the law.

“The Petitioner’s (Lantro) claim was filed out of time, and the Divisional Court did not err in dismissing the Petitioner for review for lack of jurisdiction,” according to a copy of the decision written by the associate judge. from CTA, Erlinda P. Uy.

The court said it need not address the issues presented since the late filing warranted an instant dismissal of the motion.

Lantro had filed its petition for review on August 23, 2016, beyond the 30-day period to appeal a tax decision.

Under the country’s tax code, if the Internal Revenue Commissioner rejects or does not act on a refund request, the taxpayer has 30 days from receipt of a ruling or unfavorable decision to file a request for review with the tax authorities. to research.

CTA en banc said taxpayer claimants must act “with good judgment and circumspection” within the prescribed time limits for filing a legal claim, which affects the court’s jurisdiction over the refund claim. She added that an administrative request for reimbursement must be submitted within two years of the end of a taxable quarter during which the sales were made.

The company argued that it refiled its refund request on February 26, 2016, after initially filing its request on January 7 of the same year.

“The petitioner certainly cannot expect the court to assume that he has refiled his administrative request in the absence of any clear and definitive evidence that he has abandoned his initial administrative request,” said the court.

The petitioner is a Pasig City-based telecommunications company that provides installation, maintenance and support services to its customers. — John Victor D. Ordonez

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