THE COURT of Tax Appeals (CTA) has rejected a P10.33-million tax refund claim by San Miguel Corporation’s fuel importer company, SL Harbor Bulk Terminal Corporation, due to a lack of evidence presented.
In a 31-page decision on Wednesday, the CTA Special Second Division denied the company’s claim that the excise taxes were not applicable due to the tax exemptions granted to businesses operating within the Economic Zone.
SL Harbor Bulk Terminal Corporation said they were erroneously taxed for the importation of bunker fuel and diesel sold from April 1 to June 30, 2018, to tax-exempt companies registered with the Subic Bay Metropolitan Authority (SBMA), and Philippine Economic Zone Authority (PEZA) The court ruled, however, that the company had not submitted sufficient evidence to prove its claim.
“An applicant for a claim for tax refund or tax credit must not only prove entitlement to the claim but also compliance with all the documentary and evidentiary requirements required by law. As discussed above, petitioner failed to do so in the present case,” the ruling penned by Associate Justice Lanee S. Cui-David read.
The appellate court also said the petitioner failed to provide sufficient evidence for excise tax payments on sales to other entities, such as JX Nippon Mining & Metals Philippines, Inc. and Philippine Sinter Corporation, lacking essential details in the submitted agreements.
The court said essential details, such as dates of sale, product descriptions, dates of contractual events, and evidence of agreements with the tax-exempt entities were not included in the supply or sales agreements submitted before the court. — Jomel R. Paguian
