FACTS:
About two years after filing its Annual Income tax Return for 2003, petitioner applied for the administrative tax credit/refund claiming entitlement to the refund of its excess or unutilized creditable withholding tax (CWT) for 2003. There being no action on the said claim, petitioner on 11 April 2006 filed a petition for review before the CTA Division, which the latter partially granted.
Both parties moved for reconsideration and on 27 July 2011, CTA Division denied the entire claim of the petitioner for failing to present as evidence its first, second and third quarterly ITRs to prove that the unutilized CWT being claimed had not been carried over to the succeeding quarters.
ISSUE(S):
Whether or not the quarterly ITRs are the only evidence that can sufficiently show excess taxes have not been carried over.
HELD:
NO. What Section 76 requires is to prove the prima facie entitlement to a claim, including the fact of not having carried over the excess credits to the subsequent quarters or taxable year. Any document other than quarterly ITRs may be used to establish that indeed the non-carry over clause has been complied with, provided that such is competent, relevant and part of the records.
