THE Court of Tax Appeals (CTA) denied for lack of merit the motion for reconsideration of Maibarara Geothermal, Inc. over the dismissal of its P81.6 million tax refund claim.

In a five-page resolution dated July 9, the court’s special first division affirmed its March decision, maintaining that the company was not able to prove that it had zero-rated sales in 2013 that are attributable to its unutilized input value-added tax.

“In this case, petitioner failed to comply with requisites (b) and (f), that the taxpayer is engaged in zero-rated or effectively zero-rated sales and that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales, respectively,” the court ruled.

“Considering the foregoing, there is no cogent reason to disturb the assailed Decision,” it added.

The court said Maibarara claimed that the documents it presented before the court showed that it has zero-rated sales from its operations as a renewable energy contractor.

The firm also argued that there is no requirement that the zero-rated sales should be made during the period when the input taxes claimed to be refunded were incurred.

It also said that there is an effective denial of relief from any court which deprives it of its property without due process.

“As to petitioner’s assertion that by denying petitioner of its right to refund, the Court has denied petitioner of what is rightfully owed to it and effectively allowed respondent to be unjustly enriched by keeping what rightfully belongs to petitioner, suffice it to say that the fundamental duty of the Court is to apply the law regardless of who may be affected,” the court said.

The decision was written by Associate Justice Erlinda P. Uy and concurred in by Presiding Justice Roman G. Del Rosario and Associate Justice Cielito N. Mindaro-Grulla. — Vann Marlo M. Villegas