THE Court of Tax Appeals (CTA) affirmed the P134.3 million partial tax refund claim to Vestas Services Philippines, Inc. over its unused excess input value-added tax.
In a three-page resolution on Feb. 13, the court denied for lack of merit the motion for reconsideration of the Bureau of Internal Revenue (BIR).
“In view of the foregoing, the Court finds that respondent failed [to] put forth any compelling reason to justify the reversal or modification of the assailed Decision,” the ruling penned by Associate Justice Cielito N. Mindaro-Grulla read.
The BIR claimed that the evidence presented by Vestas did not include “conclusive evidence of payment and remittance” and it failed to present various payors and withholding agents to establish that withholding and remittances were made.
It said failure to show those, “the present claim must therefore fail.”
The court agreed with the comment of Vestas that the case is a claim for refund of excess of unutilized input VAT traced to its zero-rated sales.
It noted that under Section 112(A) of the Tax Code, those claimed by the BIR is not among the requisites that have to be established to be entitled for refund or issuance of tax credit certificate in such cases.
The court on Sept. 20 last year, partially granted the refund claim of Vestas, allowing only the amount of P134.3 million out of P185 million claim of the company for the second quarter of 2014.
Associate Justices Juanito C. Castañeda, Jr. and Jean Marie A. Bacorro-VIllena concurred in the decision. — Vann Marlo Villegas
