Atlas Consolidated Mining and Development Corp. v CIR; G.R. Nos. 141104 & 148763; 08 Jun 2007

in Legal Chyme by

Petitioner corporation, a VAT-registered taxpayer, filed with the BIR its VAT return for the first quarter of 1992. It alleged that it likewise filed with the BIR the corresponding application for the refund/credit of its input VAT on its purchases of capital goods and on itsĀ  zero-rated sales. When its application for refund/credit remained unresolved by the BIR, petitioner corporation filed on 20 April 1994 its petition for Review with the CTA.

A review of the records reveal that petitioner corporation’s application for refund/credit of its input VAT for the first quarter of 1992 was not only unsigned by its supposed authorized representative, but it was also not dated, stamped, and initialed by the BIR official who purportedly received the same.

Whether or not petitioner’s judicial claim for refund or tax credit for input VAT can prosper.

NO. Section 106 (e) of the Tax Code of 1977, as amended, explicitly provided that no refund of input VAT shall be allowed unless the VAT-registered taxpayer filed an application for refund with respondent Commissioner within the two-year prescriptive period. For failing to prove that it had earlier filed with the BIR an application for refund/credit of its input VAT for the first quarter of 1992, within the period prescribed by law, the case instituted by petitioner corporation with the CTA for the refund/credit of the very same tax cannot prosper.

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