G.R. No. 207112 PILI PILIPI PINA NAS S REVENUE
TOTAL OTAL
December 8, 2015 GAS, GA S,
INC. INC.
v.
COMM COMMIS ISSI SION ONER ER
OF
INTE INTERN RNAL AL
Taxation Law; Administrative Claim for Tax Credit/Refund for Input Taxes. The CIR has 120 das from the date of su!mission of "omplete do"uments to de"ide a "laim for tax "redit or refund of "redita!le input taxes. #rior to the issu issuan" an"e e of R$C R$C %& %&'2 '201 01& & date dated d (une (une 11 11)) 20 200& 0&)) it is the the taxp taxpa aer er who who ultimatel determines when "omplete do"uments have !een su!mitted for the purpos purpose e of "omme "ommen"i n"in* n* and "ontin "ontinuin uin* * the runnin* runnin* of the 12 120'd 0'da a period. +owever) +owever) under the "urrent rule provided in R$C %&'201&) the re",o re",onin nin* * of the 120'da 120'da period period has !een !een withdr withdrawn awn from from the taxpa taxpaer er)) sin"e it re-uires him at the time he les his "laim to "omplete his supportin* do"uments and attest that he will no lon*er su!mit an other do"ument to prove his "laim. urther urther)) the taxpaer is !arred from su!mittin* additional do"uments after he has led his administrative "laim. onetheless) the fore*oin* issuan"e "annot !e applied re"troa"tivel to the "ase at !ar sin"e it imposes imposes new o!li*ations o!li*ations upon taxpaers taxpaers in order to perf perfe" e"tt thei theirr admi admini nist stra rati tive ve "lai "laim. m. This This rule rule on non' non're retr troa oa"t "tiv ivit it is provided under e"tion 2& 2& of the Tax Tax Code. MENDOZA, J.: FACTS: Petitioner, engaged in the business of seing industria gas, gas e!ui"ment and other reated goods, #ed on $a% 15, 2008 an administrati&e caim for refund of unutii'ed in"ut ()* for the #rst t+o !uarters of taabe %ear 2007. -n anuar% 2/, 200 *ota Gas ee&ated the matter to the ourt of *a *a )""eas in &ie+ of the inaction inaction of the R.
*he *) *) Di&ision dismissed the "etition for being "remature% "remature% #ed. t e"a e"aine ined d that that *ota ota Gas faie faied d to com"e com"ete te the necess necessar% ar% docume documents nts to substantiate the caim for refund enumerated under Re&enue $emorandum -rder 3R$-4 No. 5/8, incuding the 6ummar% ist of oca Purchases and the certi#cations from se&era go&ernment agencies that the ta"a%er had not #ed an% simiar caim for refund co&ering the same "eriod. Ruin uing g that that *ota ota "eti "etiti tion oner er fai faied ed to com" com"e ete te the the nec necessa essar% r% substantiation, the *) hed that the 120da% "eriod ao+ed for the R to decide its caim under 6ection 112 34 of the Nationa nterna Re&enue ode of 17, had not e&en started to run. ith this, the *) hed that the "etition
for re&ie+ +as "remature% #ed because *ota Gas faied to ehaust administrati&e remedies. *ota Gas sought for reconsideration from the *) Di&ision, but its motion +as denied. *he *) reiterated that the com"ete su""orting documents shoud be submitted to the 9R before the 120da% "eriod for the ommissioner to decide the caim for refund sha commence to run. t is on% u"on the a"se of the 120da% "eriod that the ta"a%er can a""ea to the *). *he *) n 9anc denied the "etition for re&ie+ of *ota Gas. t rued that the *) Di&ision had no ;urisdiction o&er the case. ounting from the date it #ed its administrati&e caim on $a% 15, 2008, it e"ained that the R had 120 da%s to act on the caim 3unti 6e"tember 12, 20084, and *ota Gas had /0 da%s from then, or unti -ctober 12, 2008, to go to the *). *ota Gas on% #ed its "etition on anuar% 2/, 200. e+ise concurred in its #nding that the ;udicia caim of *ota Gas +as "remature% #ed because the 120da% "eriod for the R to decide the caim had %et to commence to run due to the ac> of essentia documents. *ota Gas #ed a motion for reconsideration, but +as denied. ?ence, the "resent "etition. ISSUES:
1. hether or not "etitioner@s ;udicia caim for refund +as beated% #ed. 2. hether or not R$- No. 5/8 "ro&ided a chec>ist of documents to be used in determining +hether the ta"a%er had submitted com"ete su""orting documents. /. hether or not the submission of incom"ete documents at the administrati&e e&e 39R4 renders the ;udicia caim "remature and dismissibe for ac> of ;urisdiction.
HELD: 1. NEGATIVE. *he R has 120 da%s from the date of submission of com"ete documents to decide a caim for ta credit or refund of creditabe in"ut taes.
Prior to the issuance of R$ 5A201A dated une 11, 200A, it is the ta"a%er +ho utimate% determines +hen com"ete documents ha&e been submitted for the "ur"ose of commencing and continuing the running of the 120da% "eriod. oning of the 120da% "eriod has been +ithdra+n from the ta"a%er, since it re!uires him at the time he #es his caim to com"ete his su""orting documents and attest that he +i no onger submit an% other document to "ro&e his caim. oned from )ugust 28, 2008, the date +hen *ota Gas made its submission of com"ete documents to su""ort its a""icationE. onse!uent%, counting from this ater date, the 9R had 120 da%s to decide the caim or unti December 2B, 2008. ith absoute% no action or notice on the "art of the 9R for 120 da%s, *ota Gas had unti anuar% 25, 200 to #e its ;udicia caim. *hus, it time% #ed its ;udicia caim on anuar% 2/, 200. 2. NEGATIVE. *he ourt rued that nothing stated in the issuance +oud sho+ that it +as intended to be a benchmar> in determining +hether the
documents submitted b% a ta"a%er are actua% com"ete to su""ort a caim for ta credit or refund of ecess unutii'ed ecess ()*. 3. NEGATIVE. do+n b% the ourts ruing in the case of R &. )ichi
*he ourt, ho+e&er, did not rue on "etitioner@s entitement to ta refund or ta credit certi#cate in the amount of 7,88,A//.8 since the *) did not rue on the same. *he ourt is not a trier of facts, es"ecia% +hen such facts ha&e not been rued u"on b% the o+er courts. *he case +as remanded to the *) Di&ision for tria de no&o.
