Lepanto Consolidated Mining Company v. CIR
CTA EB NO. 2329
January 5, 2022
Doctrine:
"Based on the plain language of the foregoing provision [Section 112 (C) of the NIRC, as amended], the CIR is given 120 days within which to grant or deny a claim for refund. Upon receipt of CIR's decision or ruling denying the said claim, or upon the expiration of the 120-day period without action from the CIR, the taxpayer has thirty (30) days within which to file a petition for review with the CTA."
Facts:
On September 11, 2020, the CTA En Banc granted petitioner's "Motion for Extension of Time to File Petition for Review." Within the period of extension granted, petitioner filed its Petition for Review on September 25, 2020 before this Court On October 13, 2020, the CTA En Banc ordered respondent to file his Comment. Respondent filed a "Comment (Re: Petition for Review)" by registered mail on October 26, 2021. On January 6, 2021, this case was submitted for decision.
Hence, this Decision.
Issue:
Whether or not the petition was filed out of time.
Held:
Yes. In the case of Formerly Clientlogic Phils., Inc. v. Commissioner of Internal Revenue, the Supreme Court categorically stated that, "Based on the plain language of the foregoing provision [Section 112 (C) of the NIRC, as amended], the CIR is given 120 days within which to grant or deny a claim for refund. Upon receipt of CIR's decision or ruling denying the said claim, or upon the expiration of the 120-day period without action from the CIR, the taxpayer has thirty (30) days within which to file a petition for review with the CTA." In this case, there is deemed denial of petitioner's application for tax credit/refund of input VAT for failure of the CIR to decide the application within 120 days from filing of the administrative claim for tax credit/ refund. The CIR had until September 19, 2009, within which to decide the administrative claim. Counting 30 days from the expiration of the 120-day period, petitioner had until October 19, 2009 within which to appeal the inaction of the CIR to the CTA. However, it was only on August 20, 2019 that petitioner filed the Petition for Review to the CT A Division. The
petition is, therefore, filed out of time. Petitioner’s judicial claim cannot prosper for its failure to comply with the 30-day mandatory jurisdictional period set forth by law.
