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Second
Quarter
Third
Quarter
Fourth
Quarter
VAT Return
Administrative Claim
Judicial Claim
The CTA Division dismissed the petition covering the first, third and fourth quarter[s] and
7802 covering [the] second quarter since the Court has no jurisdiction thereof. It rule:
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Date of
Filing of
Administrative
Claim
End of 30day
Period to File
Appeal with
CTA
Date of Actual
Filing of
Judicial Claim
No.
of
Days:
End
of
120-day
Period to
Filing
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First
Quarter
Second
Quarter
Third
Quarter
Fourth
Quarter
August 9, 2007
November 7,
2007
December 29,
2007
December 29,
2007
August
2007
August
2007
31,
31,
September 8,
2007
December 7,
2007
January 28,
2008
January 28,
2008
March
28,
2008
June 27, 2008
March
2008
March
2008
of Judicial
Claim
232 days
233 days
28,
90 days
28,
90 days
Because San Roque filed C.T.A. Case Nos. 7744 and 7802 beyond the 30-day mandatory
period under Section 112(C) of the NIRC of 1997, as amended, the CTA First Division did not
acquire jurisdiction over said cases and correctly dismissed the same.
The Court reiterated its decision in CIR vs. San Roque Power Corporation (2013):
Section 112(A) and (C) must be interpreted according to its clear, plain, and
unequivocal language. The taxpayer can file his administrative claim for refund or credit
at anytime within the two-year prescriptive period. If he files his claim on the last day of
the two-year prescriptive period, his claim is still filed on time. The Commissioner will
have 120 days from such filing to decide the claim. If the Commissioner decides the
claim on the 120th day, or does not decide it on that day, the taxpayer still has 30 days
to file his judicial claim with the CTA. This is not only the plain meaning but also the
only logical interpretation of Section 112(A) and (C)
San Roque argues against the supposedly retroactive application of Aichi and the strict observance
of the 120+30 day periods. As the CTA en banc held, Aichi was not applied retroactively to San
Roque in the instant case. The 120+30 day periods have already been prescribed under Section
112(C) of the NIRC of 1997, as amended, when San Roque filed its administrative and judicial
claims for refund or tax credit of its creditable input taxes for the four quarters of 2006. The Court
highlights the pronouncement in San Roque (2013)that strict compliance with the 120+30 day
periods is necessary for the judicial claim to prosper, except for the period from the issuance of BIR
Ruling No. DA-489-03 on December 10, 2003 to October 6, 2010when Aichi was promulgated,
which again reinstated the 120+30day periods as mandatory and jurisdictional.
FORT BONIFACIO DEVELOPMENT CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE
and REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG and PATEROS,
BUREAU OF INTERNAL REVENUE
G.R. No. 175707, November 19, 2014, J. Leonardo-De Castro
The Court has consolidated these 3 petitions as they involve the same parties, similar facts and
common questions of law. This is not the first time that Fort Bonifacio Development Corporation
(FBDC) has come to this Court about these issues against the very same respondents (CIR), and the
Court En Banc has resolved them in two separate, recent cases that are applicable here. It is of course
axiomatic that a rule or regulation must bear upon, and be consistent with, the provisions of the
enabling statute if such rule or regulation is to be valid. In case of conflict between a statute and an
administrative order, the former must prevail. To be valid, an administrative rule or regulation must
conform, not contradict, the provisions of the enabling law. An implementing rule or regulation cannot
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