NIPPON EXPRESS (PHILIPPINES) CORP., v.

COMMISSIONER OF
INTERNAL REVENUE
G.R. No. 185666
Feb!"# $, %&15

F"'*
Petitioner Corporation applied for a tax credit/refund based on section
112 of the Tax Code in the amount of P24,826,667.61
P24,826,667.61 representin
representin the !alue
of input "#T paid b$ the corporation in relation to sales %hich are attributable
to &ero'rated sales. Petitioner
Petitioner corporation
corporation (led the administrati!e
administrati!e claim %ith
the %ith
%ith the )ne'*t
)ne'*top
op *hop
*hop +nter
+nter'#
'#en
enc$
c$ Tax Credi
Creditt and ut$
ut$ ra%b
ra%bac-
ac-
Center of the epartment of inance )**#C')0 on *eptember 24, 21.
a!in
a!in no resol
resoluti
ution
on from
from the )**#C'
)**#C'),
), petiti
petitione
onerr corpor
corporati
ation
on (led
(led a
petition for re!ie% %ith the CT# on #pril 24, 22. The CT# denied the calim
for tax credit/refund for petitioner3s failure to compl$ %ith the receipt and
in!oicin reuirements pro!ided b$ the Tax Code for refund based on &ero'
rated transactions.

I!e*

1. id the CT#

CT# acuire
acuire 5urisdiction
5urisdiction o!er the contro!ers$
contro!ers$
2. +s ther
there
e a die
dierrence
ence bet%
bet%ee
eenn ain!
ain!oi
oici
cin
n reui
euirremen
ements
ts and recei
eceipt
pt
reuirements
reuirements in &ero'rated transactions

R!+-*

1. o,
o, the
the CT#
CT# did
did not
not acu
acuirire
e 5uri
5urisdi
sdict
ctio
ion
n o!er
o!er the
the contr
contro!o!er
ers$
s$.. The
The
*uprem
*upreme e Court
Court stated
stated that
that strict
strict compli
complianc
ancee %ith
%ith the presc
prescrip
ripti!
ti!e
e
peri
period
odss in clai
claimi
min
n for
for refun
efund d of cred
credit
itab
able
le inpu
inputt tax
tax due
due or paid
paid
attr
attriibuta
butabl
blee to an$ an$ &ero'ero'rrated
ated or ee eecti!
cti!e
el$ &ero'
ero'rrates
ates salsales
Commissioner of Internal Revenue v. San Roque Power Corporation,
Taganito Mining Corporation v. Commissioner of Internal Revenue, and
Phil
Ph ilex
ex Mini
Mining
ng Corp
Corpor
orat
atio
ionn v. CommCommis issi
sion
oner
er of Inte
Intern
rnal
al Reve
Revenunue)
e)..
Petit
etitio
ione
nerr Corp
Corpororat
atio
ion
n has
has fail
failed
ed to comp
compl$ l$ %ith
%ith the
the 12
1299:
: da$
da$
period, %hich is mandator$ and 5urisdictional, in (lin its petition for
re!ie%. The 12 da$ period for the administrati!e o;ce to act ended
on *eptember 22, 21, thus petitioner should ha!e (led its petition
for re!ie% thirt$ da$s thereafter or on or before #pril 24, 22.
2. # "#T in!oice is necessar$ for e!er$ sale, barter or exchane of oods
or prope
propert
rties
ies %hile
%hile a "#T o!ial
o!ial re!eipt
re!eipt prope
properl$
rl$ pertai
pertainsns to e!er$
e!er$
lease of oods or properties, and e!er$ sale, barter or exchane of 
ser!ices.
ser!ices. +n other %ords,
%ords, the "#T in!oice is the seller3s seller3s best proof of 
the sale of the oods or ser!ices to the bu$er %hile the "#T receipt is
the bu$er3s best e!idence of the pa$ment of oods or ser!ices
recei!ed from the seller.