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Special Second Division: Decision
Special Second Division: Decision
Members:
-versus- CASTAN EDA, JR., Chairperson
CASANOVA, and
MINDARO- GRULLA, JJ.
COMMISSIONER OF
INTERNAL REVENUE , Promulgated:
Respondent. JUN 1110~
2
Rule 4, Sec. 3. Cases within the jurisdiction of the Court in Division. - The
Court in Division shall exercise:
Phil. Gold Processing & Refining Corp. v. CIR Page 2 of 22
CTA Case No. 8270
DECISION
3
Par. l(d), Joint Stipulation of Facts and Issues (JSFI), Docket, p. 169.
4
Exhibit "A-2", Docket, p. 284.
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CTA Case No. 8270
DECISION
5
Exhib!ts " A" and "A- 1", pp. 258 - 270 and pp . 271 - 283, respectively .
6
Exhibits " A- 3", Docket, pp. 299-311.
7
Par. 1(f), JSFI, Docket, p. 169.
8
Exhibit " C- 1", Docket, p. 315.
9
Pa r . 1(h), JSFI, Docket, p. 169; Exhibit " D", Docket, p. 322.
10
Exh ibit "J", Docket, p. 338.
11
Exh ibit " F", Docket, p. 326 .
12
Par. 1(k), JSFI, Docket, p. 169.
13
Exhibit " G", Docket, p. 331.
14
Par. 1(1), JSFI, Docket, p. 169.
15
Exhibit " H", Docket, p. 335.
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CTA Case No. 8270
DECISION
16
Par. 1(n), JSFI, Docket, p. 170.
17
Exhib it " 1- 1", Docket, p. 337 .
18
Exhibit " 1", Docket, p. 336.
19
Docket, pp. 119-125.
20
Docket, pp. 138-140.
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CTA Case No. 8270
DECISION
21
Docket, pp. 142-149.
22
Docket, pp. 150-152.
23
Docket, pp. 168-170.
24
Docket, p. 172.
25
Docket, pp. 179-181.
26
Minutes, Docket, p. 190.
27
Docket, pp. 237-257.
28
Docket, pp. 455-456.
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DECISION
Exhibits Description
29
Docket, pp. 472-474.
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CTA Case No. 8270
DECISION
5
X, X-1 to Official Receipts issued by PGPRC for the l t and I
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CTA Case No. 8270
DECISION
30
Resolution dated November 9, 2012, Docket, p. 542.
31
Par. 2, JSFI, Docket, p. 170.
32
G.R. No. 184823, October 6, 2010.
Phil. Gold Processing & Refining Corp. v. CIR Page 12 of 22
CTA Case No. 8270
DECISION
112(C) of the 1997 Tax Code to decide on its claim for input
VAT refund should be reckoned from the said date; hence,
the filing of the instant Petition for Review on April 14, 2011
was premature and would warrant a dismissal inasmuch as
no jurisdiction was acquired by this Court. Moreover,
respondent points out that tax refund being in the nature of
tax exemption is construed strictissimi juris against
petitioner.
The records show that the first issue had already been
resolved by this Court in the Resolution 33 dated July 15,
2011, denying respondent's Motion to Dismiss for Lack of
Jurisdiction. This Court ruled in favor of petitioner, citing
therein the Aichi case, to wit:
33
Docket, pp. 134- 137.
34
G.R. No . 184823, October 6, 2010.
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DECISION
"Atty. Noel:
Q. Now, these documents that you submitted to the
BIR on November 18, what was your basis for the
inclusion of the documents that you submitted?
Atty. Abuel:
A. We based our transmittal of documents on the
checklist that the BIR has given to us. This is
already for the Admin Claim with the BIR so we
already know what are the documents that should be
submitted to the BIR.
Atty. Noel: ,
Q. And just to cla'rify, Atty. Dekit earlier asked you if you
furnished copy of documents to the examiner who
came to your office and you stated that you did
submit but these were again?'
t
35
Exhibit "I"; Docket, p. 336.
36
Exhibit "T", Docket, p. 396.
37
TSN, December 14, 2011 hearing, pp. 29-30.
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CTA Case No. 8270
DECISION
Atty. Abuel:
A. Another copy of the initial documents that we
submitted."
38
Diageo Philippines, Inc. vs. Commissioner of Internal Revenue, CTA Case Nos.
7846 and 7865, January 16, 2012.
39
Exhibit " D".
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CTA Case No. 8270
DECISION
40
Par. 1(d), JSFI, Docket, p. 169.
41
Exhibit "C" .
42
July 1, 2009 to September 30, 2009 .
43
October 1, 2009 to December 31, 2009.
44
Exhibit " Y".
45
Exhibit "Y- 1".
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CTA Case No. 8270
DECISION
46
Exhibits "X" to " X-22".
47
Exhibits "EE".
48
Exhibits "EE-1" to "EE-20".
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CTA Case No. 8270
DECISION
SO ORDERED.
WE CONCUR:
Q~fi C ~ ~~~ -~
'fUANITO C. CASTANBbA, JR.
-~
CAESAR A. CASANOVA
Associate Justice Associate Justice
ATTESTATION
~~ c _ ~~~ 2 .
<JUANITO C. CASTANEDA, jR.
Associate Justice
Chairperson
49
Commissioner of Internal Revenue vs. S.C. Johnson and Son, Inc., 309 SCRA 87;
Commissioner of Internal Revenue vs. Tokyo Shipping Co., Ltd., 244 SCRA 332;
Commissioner of Customs vs. Court of Tax Appeals, 328 SCRA 822.
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CTA Case No. 8270
DECISION
CERTIFICATION
Presiding Justice