THE Court of Tax Appeals (CTA) affirmed its division ruling denying the appeal of Lantro Philippines, Inc. to review and refund its excess value-added tax (VAT) worth P11.9 million for the four quarters of 2014.
In a 15-page decision on June 9 and made public on June 14, the CTA full court agreed with the First Division as it ruled that the company did not file its petition within the 30-day period prescribed by law.
“Petitioner’s (Lantro) claim was filed out of time, and the court in division did not err in dismissing the petitioner for review for lack of jurisdiction,” according to a copy of the ruling penned by CTA Associate Justice Erlinda P. Uy.
The tribunal said it need not address the issues presented since the late filing justified an instant dismissal of the petition.
Lantro had filed its petition for review on Aug. 23, 2016, which was beyond the 30-day period to appeal a tax decision.
Under the country’s revenue code, if the commissioner of internal revenue rejects or fails to act on a claim for refund, the taxpayer is given a 30-day period from the receipt of an adverse decision or ruling to file a petition for review with the tax court.
The CTA en banc said that taxpayer-claimants should act “judiciously and with circumspection” in complying with the prescribed periods to file a judicial claim, which affects the court’s jurisdiction on the claim for refund. It added that an administrative claim for refund must be filed within two years after the end of a taxable quarter when the sales were made.
The company argued it had refiled its refund claim on Feb. 26, 2016, after it initially filed its claim on Jan. 7 of the same year.
“Surely, the petitioner cannot expect the court to assume that it re-filed its administrative claim absent any clear and definite proof that it abandoned its initial administrative claim,” the court said.
The petitioner is a telecommunications company based in Pasig City that provides its clients with installation, maintenance, and support services. — John Victor D. Ordonez
