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SC RULING
1. San Roque must comply with the 120-day waiting period. This is
mandatory and jurisdictional. Failure to comply with the 120-day waiting
period violates the doctrine of exhaustion of administrative remedies and
renders the petition PREMATURE and without a cause of action; hence,
the court cannot acquire jurisdiction.
The 120-day period may extend beyond the two-year period, as long as
the administrative claim is filed within the two-year period (after the close
of the quarter when the zero-rated sales were made). The two-year period
does not refer to the filing of the judicial claim with the CTA but to the
filing of the administrative claim with CIR.
CIR v. SAN ROQUE POWER CORP
If he files his claim on the last day of the two-year period, his claim
is still filed on time. The CIR will have 120 days from such filing to
decide the claim.
2. CTA charter: CTA can review on appeal decisions of CIR involving
claims for refunds, or in case of inaction, which is deemed a denial.
In this case, there is no CIR decision to be reviewed by the CTA.
3. Art. 5, NCC: Acts executed against mandatory or prohibited laws
shall be void, except when the law itself authorizes its validity. Here,
there is no such law.
4. A person committing a void act contrary to the mandatory
provision of law cannot claim or acquire any right from his void act.
This doctrine is repeated in Art. 2254, NCC.
PHILEX MINING CORP v. CIR
PHILEX MINING v. CIR (2013)
Oct 21, 2005 Philex filed original VAT return for Q3
2005
Mar 20, 2006 It filed administrative claim with BIR
Oct 17, 2007 It filed petition for review with CTA
SC RULING
1. Philex timely filed its administrative claim. Even if
the 2-year prescriptive period is computed from the
date of payment of the output tax under Sec 229, it
filed its claim on time.
PHILEX MINING CORP v. CIR
2. CIR had until July 17, 2006, the last day of the
120-day period, to decide Philexs claim
3. Since CIR did not act on the claim on or before
July 17, 2006, Philex had until Aug 17, 2006, the
last day of the 30-day period, to file its judicial
claim.
4. However, Philex filed its judicial claim only on
Oct 17, 2007, or 426 days after the last day of
filing; hence, the case is dismissed for LATE
FILING.
CIR v. MINDANAO II GEOTHERMAL PARTNERSHIP, GR
191498, Jan 2014
ADMINISTRATIVE REQUIREMENTS
REGISTRATION (Secs. 109(2), 112(B) & 236, NIRC)
INVOICING (Secs. 110, 113(A),(B) & (D), 237 & 238, NIRC)
BOOKKEEPING (Sec. 113, NIRC)
FILING OF TAX RETURN AND PAYMENT OF TAX (Sec. 114,
NIRC)
WITHHOLDING OF TAX (Sec. 114, NIRC)
POWER OF CIR TO SUSPEND BUSINESS OPERATIONS OF
TAXPAYER (Sec. 115, NIRC)
SECS 237 & 113: REGISTRATION AND
INVOICING REQUIREMENTS
S Compliance of the registration and invoicing
requirements are very important under the VAT law
Registration as a VAT person makes such person liable to VAT,
regardless of his gross sales or receipts for the year, except for
certain exempt transactions of said VAT-registered person
Only VAT-registered persons are entitled to credit input taxes against
their output tax.
Non-registration as a VAT person does not exempt him from VAT
liability on his taxable transaction, where he is a VAT-registrable
person
Issuance of VAT invoice or receipt on his VAT-exempt
transactions makes him liable to VAT as a penalty
For the buyer to be entitled to VAT input tax, the transaction
must be evidenced by a VAT invoice or receipt
SEC 113 & 237: INVOICING REQUIREMENTS
SEPARATE INVOICE OR RECEIPT
SUBJECT TO VAT
12%, beginning Feb 1, 2006 (REGULAR SALE, INCL. SALE TO GOVERNMENT), OR
0% (ZERO-RATED SALE)
EXEMPT FROM VAT: EXEMPTION MAY REFER TO A TRANSACTION OR
PERSON
AMOUNT RECEIVED IS NOT ITS INCOME OR FEE BUT FOR ANOTHER ENTITY
FOR REIMBURSEMENT OF ADVANCES
VAT-EXEMPT SALE
If VAT invoice or receipt is issued by a seller for a VAT-exempt transaction,
he is liable to VAT output tax as a penalty, but the buyer is entitled to claim
VAT input tax.
Separate invoices or receipts for VAT and non-VAT transactions may be
issued, provided that the term VAT EXEMPT or VAT ZERO-RATED shall
be written or printed prominently on the invoice or receipt.
COMBINED VAT AND NON-VAT INVOICE OR RECEIPT
BREAKDOWN OF SALES PRICE
CALCULATION OF VAT ON TAXABLE PORTION
SEC 113 & 237: INVOICING REQUIREMENTS