Showing posts with label CIR v. San Miguel Brewery. Show all posts
Showing posts with label CIR v. San Miguel Brewery. Show all posts

CIR v. San Miguel Brewery, Inc.

 

CIR v. San Miguel Brewery, Inc.

CTA EB NO. 2283

February 10, 2022

Doctrine:

CTA has jurisdiction over decisions or inaction of the CIR in cases involving claims for refund of internal revenue taxes.

Facts:

Petition for Review' file by the Commissioner of Internal Revenue ("CIR"), docketed as CTA EB No. 2283, praying that the Decision2 dated October 14, 2019 ("Assailed Decision") of the Court of Tax Appeals First Division ("First Division") be partially reversed and set aside and a new one be rendered dismissing San Miguel Brewery, Inc.'s ("SMB") petition for lack of jurisdiction or in the alternative, denying the entire claim for refund.

Issues:

Whether or not the CTA First Division had jurisdiction over SMB’s claim for refund.

Held: 

Yes. the CT A has jurisdiction over decisions or inaction of the CIR in cases involving claims for refund of internal revenue taxes. The law is clear on this. Section 7(a)(1) and (a)(2) of R.A. No. 112536, as amended by R.A. 9282 expressly provides:

"Sec. 7. Jurisdiction. -The CTA shall exercise: (a) Exclusive appellate jurisdiction to review by appeal, as herein provided: (1) Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters under the

National Internal Revenue or other laws administered by the Bureau of Internal Revenue;

(2) Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relations thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code provides a specific period of action, in which case the inaction shall be deemed a denial;" Guided by the provision above, it is beyond question that SMB's claim for refund falls squarely within the CTA's jurisdiction.