CBK Power Co. Limited v. Commissioner of Internal Revenue

THIRD DIVISION [C.T.A. CASE NO. 7887. October 10, 2017.] CBK POWER COMPANY LIMITED , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . AMENDED DECISION RINGPIS-LIBAN , J p : For resolution is Petitioner's "Motion for Reconsideration" filed on June 27, 2017, with Respondent's "Opposition (To Petitioner's Motion for Reconsideration dated 27 June 2017)" filed on July 21, 2017. Pursuant to Republic Act No. 9513 or the Renewable Energy Act of 2008 ("RA 9513"), the Court in the Decision promulgated on June 06, 2017 ("Assailed Decision") denied Petitioner's claim for refund in the amount of [Php]58,802,851.18, allegedly representing its unutilized input taxes paid on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non-residents, which were all attributable to its zero-rated sales for the period January 1, 2007 to December 31, 2007 ("taxable year 2007"). The Court held that Petitioner could not have paid input taxes on its purchases of goods and services from value-added tax ("VAT") registered suppliers because such purchases are zero-rated ( i.e. , no output tax was paid by the suppliers, thus no input tax was shifted or passed on to Petitioner). The dispositive portion of the Assailed Decision reads: " WHEREFORE , premises considered, the Petition for Review is DENIED for lack of merit. SO ORDERED ." In its "Motion for Reconsideration," Petitioner alleges that the Court erroneously held that its recourse for its purchases of goods and services where it paid VAT is to seek reimbursement of its alleged input VAT paid from its suppliers of goods and services, and not a claim for refund against Respondent since its purchases of local goods, properties and services are subject to zero percent (0%) VAT under RA 9513. Petitioner contends that RA 9513 is not applicable to its claim for unutilized input taxes paid or incurred on its purchases of goods and services for the period taxable year 2007, which is all attributable to its zero-rated sales for the same period, pursuant to Sections 108 (B) (7), 112 (A) and 112 (C) of the National Internal Revenue Code ("NIRC") of 1997. Petitioner argues that it is not a registered Renewable Energy Developer ("RE Developer") and as such, it cannot avail of the fiscal incentives under RA 9513. Furthermore, Petitioner posits that assuming without conceding that RA 9513 applies to Petitioner, Petitioner's importation of goods and payments for services rendered by non-residents are not covered by RA 9513, and should not have been disallowed. Additionally, Petitioner argues that the Supreme Court and Court of Tax Appeals cases of Coral Bay Nickel Corporation v. Commissioner of Internal Revenue 1 are not analogous to Petitioner's case since it is not a PEZA-registered Ecozone Enterprise under Republic Act No. 7916. Lastly, Petitioner insists that solutio indebiti governs the instant case since Respondent received something that it was not entitled to. On the other hand, in his "Opposition (To Petitioner's Motion for Reconsideration dated 27 June 2017)," Respondent argues that the Court correctly ruled that Petitioner is not entitled to the issuance of a tax credit certificate ("TCC") for unutilized input VAT in the amount of Php58,802,851.18, allegedly representing its unutilized input taxes on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non-residents; that the Court emphasized in the Assailed Decision that as an RE developer, Petitioner is entitled to zero-rated VAT on its purchases of local supply of goods, properties and services needed for the development, construction and installation of its plant facilities and to the whole process of exploring and developing renewable energy sources up to its conversion into power, and consequently, no output VAT shall be shifted to or passed on to RE developers, such as Petitioner, in connection with the above-mentioned purchases; that applying the Supreme Court cases of Contex Corporation v. Commissioner of Internal Revenue 2 and Coral Bay Nickel Corporation v. Commissioner of Internal Revenue , 3 it is the Petitioner's suppliers who are the proper parties to claim the tax credit and accordingly refund the Petitioner of the VAT erroneously passed on to the latter; and that all told, Petitioner did not present any compelling ground to justify the reversal of the subject Decision. After taking a second hard look at the factual circumstances and the pertinent legal issues of this case, We find merit in Petitioner's "Motion for Reconsideration." As mentioned in the Decision sought to be reconsidered, Petitioner must prove that it complied with all the requisites under Section 112 (A) of the NIRC of 1997, in order to be entitled to the issuance of a TCC for unutilized input VAT on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non-residents. Said requisites are as follows: 1) The taxpayer is VAT-registered; 2) The taxpayer's sales are zero-rated or effectively zero-rated; 3) The creditable input taxes are attributable to zero-rated sales or effectively zero-rated sales and were not applied against any output VAT liability; and 4) The administrative and judicial claim for refund must be timely filed. In the Assailed Decision, We already held that the first, second and fourth requisites above were complied with. To reiterate: a) Petitioner's administrative and judicial claims were timely filed, 4 the fourth requisite ; b) Petitioner was able to prove the first requisite that it is a VAT-registered entity; 5 and c) Petitioner was also able to prove the second requisite that it is engaged in the sale of electricity generated through hydropower which is subject to zero percent (0%) VAT. 6 However, as verified by this Court, not all sales/receipts of Petitioner qualify for VAT zero-rating pursuant to Section 108 (B) (7) of the NIRC of 1997. In its Quarterly VAT Returns for taxable year 2007, Petitioner reflected a total amount of Php5,742,547,292.51 zero-rated sales/receipts, broken down as follows: Exhibit Taxable Period Zero-Rated Sales/Receipts "BB-2-0001" to "BB-2-0002" 1st Quarter Php1,516,247,611.76 "BB-4-0002" to "BB-4-0003" 2nd Quarter 1,460,861,709.16 "BB-6-0002" to "BB-6-0003" 3rd Quarter 1,429,445,161.17 "BB-8-0002" to "BB-8-0003" 4th Quarter 1,335,992,810.42 Total Php5,742,547,292.51 However, the Court-commissioned Independent CPA ("ICPA") noted a total amount of Php6,794,522.94 discrepancy between sales per invoices and those per official receipts, detailed as follows: 7 Invoice Official Receipt Difference Exhibit No. Amount Exhibit No. Amount In USD Rate In PHP Nature "II-00034" 1136 11,442,391.80 "MM-18" "MM-73" 1839 1922 11,422,391.80 20,000.00 error in invoice amount "II-00067" 1171 2,172,210.00 "MM-175" "MM-222" 1889 1994 2,166,377.45 5,832.55 48.122 280,673.97 receivables written-off "II-00068" 1172 11,437,407.36 "MM-40" "MM-104" 1880 1992 11,406,697.05 30,710.31 receivables written-off "II-00069" 1173 2,195,950.00 "MM-176" "MM-212" 1890 1968 2,185,372.00 10,578.00 48.122 509,034.52 receivables written-off "II-00072" 1179 219,595.00 "MM-179" "MM-201" 1893 1945 212,445.38 7,149.62 48.122 344,054.01 receivables written-off "II-00073" 1178 1,156,240.64 "MM-43" "MM-72" 1883 1921 1,117,056.08 39,184.56 receivables written-off "II-00074" 1177 219,595.00 "MM-178" "MM-201" 1892 1945 212,153.01 7,441.99 48.122 358,123.44 receivables written-off "II-00075" 1180 1,156,240.64 "MM-44" "MM-72" 1884 1921 1,118,595.50 37,645.14 receivables written-off "II-00076" 1174 11,562,406.35 "MM-41" "MM-90" 1881 1969 11,506,709.68 55,696.67 receivables written-off "II-00077" 1181 130,570.00 "MM-180" "MM-201" 1894 1945 127,303.73 3,266.27 48.122 157,179.45 receivables written-off "II-00078" 1182 687,494.43 "MM-45" "MM-72" 1885 1921 670,296.45 17,197.98 receivables written-off "II-00079" 1183 130,570.00 "MM-181" "MM-201" 1895 1945 127,273.04 3,296.96 48.122 158,656.31 receivables written-off "II-00080" 1184 687,494.43 "MM-46" "MM-72" 1886 1921 670,134.82 17,359.61 receivables written-off "II-00081" 1185 11,870.00 "MM-182" "MM-201" 1896 1945 9,562.06 2,307.94 48.122 111,062.69 receivables written-off "II-00082" 1186 62,499.49 "MM-47" "MM-72" 1887 1921 50,347.40 12,152.09 receivables written-off "II-00085" 1189 2,172,210.00 "MM-184" 1927 1994 2,166,377.45 5,832.55 47.449 276,748.66 receivables written-off "II-00086" 1190 11,379,052.53 "MM-52" "MM-104" 1901 1992 11,348,498.90 30,553.63 receivables written-off "II-00087" 1191 2,195,950.00 "MM-185" 1928 1968 2,185,372.16 10,577.84 47.449 501,907.93 receivables written-off "II-00088" 1192 11,503,413.76 "MM-59" "MM-90" 1908 1969 11,448,001.25 55,412.51 receivables written-off "II-00091" 1195 219,595.00 "MM-" 1930 212,153.01 7,441.99 47.449 353,114.98 receivables written-off "II-00092" 1196 1,150,341.38 "MM-58" 1907 1,111,356.74 38,984.64 receivables written-off "II-00093" 1197 219,595.00 "MM-" 1931 212,445.38 7,149.62 47.449 339,242.32 receivables written-off "II-00094" 1198 1,150,341.38 "MM-54" 1903 1,112,888.31 37,453.07 receivables written-off "II-00095" 1199 130,570.00 "MM-189" 1932 1933 124,256.89 6,313.11 47.449 299,550.76 receivables written-off "II-00096" 1200 683,986.76 "MM-55" "MM-57" 1904 1906 650,915.75 33,071.01 receivables written-off "II-00097" 1202 683,986.76 "MM-57" 1906 666,715.73 17,271.03 receivables written-off "II-00098" 1203 11,870.00 "MM-" 1934 1,774.80 10,095.20 47.449 479,007.14 receivables written-off "II-00099" 1204 62,180.61 "MM-56" 1905 9,297.25 52,883.36 receivables written-off "II-00100" 1201 130,570.00 "MM-190" 1933 1932 127,273.04 3,296.96 47.449 156,437.45 receivables written-off "II-00103" 1207 2,172,210.00 "MM-193" 1936 1994 2,166,377.45 5,832.55 45.922 267,842.36 receivables written-off "II-00104" 1208 11,173,193.06 "MM-75" "MM-104" 1924 1992 11,143,192.18 30,000.88 receivables written-off "II-00105" 1209 2,195,950.00 "MM-194" 1937 1968 2,185,372.00 10,578.00 45.922 485,762.92 receivables written-off "II-00107" 1210 11,295,304.46 "MM-70" "MM-90" 1919 1969 11,240,894.43 54,410.03 receivables written-off "II-00121" 1225 2,172,210.00 "MM-204" 1959 1994 2,166,377.45 5,832.55 46.222 269,592.13 receivables written-off "II-00122" 1226 11,265,866.46 "MM-81" "MM-104" 1950 1992 11,235,616.75 30,249.71 receivables written-off "II-00123" 1228 2,195,950.00 "MM-205" 1960 2019 2,185,372.00 10,578.00 46.222 488,936.32 receivables written-off "II-00124" 1229 11,388,990.68 "MM-82" "MM-106" 1951 2004 11,334,129.36 54,861.32 receivables written-off "II-00139" 1244 2,172,210.00 "MM-" 1981 2,166,377.45 5,832.55 45.048 262,744.71 receivables written-off "II-00140" 1245 11,080,996.30 "MM-96" 1975 11,051,242.98 29,753.32 receivables written-off Total 6,794,522.94 The ICPA indicated that the Php6,794,522.94 discrepancy pertains to receivables written-off save for the amount of Php20,000.00 which pertains to an error in the invoice amount. However, the Court cannot ascertain the veracity of the ICPA's finding without the supporting documents. Hence, for being unsupported, the amount of Php6,794,522.94 shall be denied of VAT zero-rating. Therefore, only sales totaling to Php5,735,752,769.57, as computed below, are subject to zero percent (0%) VAT pursuant to Section 108 (B) (7) of the NIRC of 1997, as amended: Total declared zero-rated sales/receipts per VAT returns Php5,742,547,292.51 Less: Disallowances per this Court's verification 6,794,522.94 Total valid zero-rated sales/receipts Php5,735,752,769.57 With regard to the third requisite , ( i.e. , that the creditable input taxes are attributable to zero-rated sales or effectively zero-rated sales and were not applied against any output VAT liability), the Court deems that its prior conclusion in the Assailed Decision merits reconsideration. The Court agrees with the Petitioner that RA 9513 does not apply in the instant case, which is a claim for taxable year 2007. RA 9513 was approved only on December 16, 2008, and took effect fifteen (15) days after its publication in at least two (2) newspapers of general circulation. 8 Accordingly, RA 9513 cannot be made applicable for claims prior to its effectivity. Hence, after having resolved that Petitioner had VAT zero-rated sales/receipts for the subject period of claim, we proceed to the determination of whether Petitioner incurred input taxes in connection thereto and if said input taxes were not applied against any output VAT liability of Petitioner. For taxable year 2007, Petitioner reported input VAT in the total amount of Php59,116,694.23, as broken down below: 1st Quarter "BB-2-001" to "BB-2-002" 2nd Quarter "BB-4-002" to "BB-4-003" 3rd Quarter "BB-6-002" to "BB-6-003" 4th Quarter "BB-8-002" to "BB-8-003" Total Deferred on capital goods exceeding P1Million from previous quarter Php7,088,923.74 Php7,525,499.50 Php7,294,079.65 Php6,805,042.78 Php7,088,923.74 Purchase of capital goods not exceeding Php1Million - - - 71,441.58 71,441.58 Purchase of capital goods exceeding Php1Million 888,733.71 252,447.95 - - 1,141,181.66 Domestic purchases of goods other than capital goods 1,498,009.98 6,265,547.38 4,757,254.45 2,897,263.08 15,418,074.89 Importation of goods other than capital goods 318,514.00 145,810.00 5,485,743.78 3,934,822.00 9,884,889.78 Domestic purchase of services 6,707,524.18 7,105,059.21 7,299,428.67 9,338,859.16 30,450,871.22 Services rendered by non-residents 435,361.82 498,280.99 62,116.07 381,558.38 1,377,317.26 Less: Purchases of capital goods exceeding P1Million deferred for the succeeding period 7,525,499.50 7,294,079.65 6,805,042.78 6,316,005.90 6,316,005.90 Total Php12,154,617.76 Php26,653,183.14 Php44,746,762.98 Php3,056,892.88 Php59,116,694.23 Of the Php59,116,694.23 declared input VAT, Petitioner seeks the refund of a lesser amount of Php58,802,851.18, reconciled as follows: Total input VAT per returns Php59,116,694.23 Less: Input tax not included in claim for VAT refund/TCC in 2007, since these are not included in the pertinent Summary List of Purchases 313,843.02 Total Claim for Refund/TCC Php58,802,851.18 Since Petitioner's reported sales were all zero-rated, the claimed input VAT of Php58,802,851.18 is entirely attributable thereto and the same was not applied against any output VAT. Further, the total claim of Php58,802,851.18 was deducted from the total available input tax reflected in Petitioner's amended Quarterly VAT Return for the fourth quarter of taxable year 2007. Consequently, the subject claim no longer formed part of the excess input VAT of Php3,056,892.88 as of the fourth quarter of taxable year 2007, which was carried over to the succeeding quarter. Based on the ICPA's report, the following input VAT shall be disallowed for non-compliance with the substantiation requirements under Sections 110 (A) and 113 (A) and (B), 237, and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-2, 4.110-8 and 4.113-1 of Revenue Regulations No. 16-05, as amended: Exhibit Findings Amount DD-4 Input tax on domestic purchase of goods supported by documents other than a VAT invoice Php91,016.62 DD-6 Input tax on domestic purchase of goods supported by a VAT invoice but not an original copy 530,628.77 DD-7 Input tax on domestic purchase of goods supported by a VAT invoice not issued in the name of the Petitioner. However, the corresponding supporting VAT ORs for these purchases were issued in the name of Petitioner 1,776.43 DD-8 Input tax on domestic purchase of goods supported by a VAT Invoice issued in the name of CBK only. However, of this amount, Php29,543.78 are supported by VAT ORs issued in the name of CBK Power Co. Ltd., and Php6,638.46 are supported by VAT ORs issued in the name of CBK Power Company 63,478.99 DD-9 Input tax on domestic purchase of goods supported by TIN sales invoice, TAN-VAT sales invoice with stamped/handwritten TIN number 24,507.43 DD-10 Domestic purchase of goods supported by a VAT invoice but without invoice date 259,347.57 DD-11 Input tax on domestic purchase of goods supported by a VAT invoice but not dated within the VAT-taxable year 6,066.05 DD-12 Input tax on domestic purchase of goods supported by a VAT invoice but is not BIR-registered 251,795.42 DD-16 Double claiming of input tax on domestic purchase of goods 623.44 DD-17 Input tax on domestic purchase of services supported by documents other than a VAT official receipt. These are either supported by a TIN VAT invoice, statement of account or provisional receipt 355,672.92 DD-19 Input tax on domestic purchase of service supported by a VAT OR but not an original copy 2,898.90 DD-20 Input tax on domestic purchase of service supported by a VAT OR not issued in the name of Petitioner 2,357.24 DD-21 Input tax on domestic purchase of services supported by a VAT OR issued in the name of CBK only. However, of this amount, Php157,237.04 are also supported by VAT invoices and billing statements issued in the name of CBK Power Company Ltd., and Php516.79 are also supported by VAT invoices/statement of accounts issued in the name of CBK Power Co. 530,783.22 DD-22 Input tax on domestic purchase of services supported by a TIN NV OR with stamped "TIN VAT"; Non VAT Reg. TIN OR with stamped "TIN VAT" or "VAT registered" 392,274.26 DD-23 Input tax on domestic purchase of services supported by TIN OR only, OR only; OR with stamped TIN VAT; stamped TIN VAT OR 362,563.19 DD-24 Input tax on domestic purchase of service supported by a VAT OR but without OR date 14.09 DD-25 Input tax on domestic purchase of service supported by "ZERO-RATED" VAT OR 35,130.86 DD-26 Input tax on domestic purchase of service supported by a VAT OR not dated within the VAT-taxable year 7,444.33 DD-27 Input tax on domestic purchase of service supported by a VAT OR but is not BIR-registered 6,958.75 DD-28 Input tax on domestic purchase of service supported by a VAT OR with alterations in the date written in the OR without counter signature 65,699.18 DD-31 Double claiming of input VAT on domestic purchase of services 62.40 DD-32 Input tax on domestic purchase of service supported by a VAT OR. However, the sentence "This is not a source of input tax." is printed in the VAT OR 96.00 DD-33 Input tax on importation of goods supported by documents other than an original copy of the IEIRD and BOC OR 1,022,183.00 DD-34 Input tax on importation of goods supported by an original copy of LBP OR and a PHOTOCOPY OF IEIRD 6,903,466.74 DD-35 Input tax on importation of goods supported by original copy of BOC/LBP OR ONLY without IEIRD 96,636.04 DD-37 Supporting documents not yet available 176,212.37 DD-38 Overclaimed input tax on domestic purchases of goods/services due to erroneous computation ( i.e. , arithmetical error) 27,120.54 DD-40 Overclaimed portion of input tax arising from forex rate used on foreign currency denominated purchases of goods and services 205,548.53 Total Php11,422,363.28 Further scrutiny of the suppliers' invoices and official receipts discloses that the following input VAT in the total amount of Php6,200,578.92 shall likewise be disallowed for failure to meet the substantiation requirements under the aforesaid VAT law and regulations: Exhibit Invoice/O.R. No. Date Vendor Disallowed Input VAT 1. Input VAT not separately indicated in the invoice/official receipt "CC-010014" SXL-021732 18-Jan-07 Digital Tel. Phils., Inc. 61.91 "CC-010016" SXL-021733 18-Jan-07 Digital Tel. Phils., Inc. 137.56 "CC-010018" SXL-021734 18-Jan-07 Digital Tel. Phils., Inc. 494.25 "CC-010091" 000004234 19-Jan-07 Phil. Long Distance Tel. Co. 161.35 "CC-010093" 000004235 19-Jan-07 Phil. Long Distance Tel. Co. 404.92 "CC-010095" 000004236 19-Jan-07 Phil. Long Distance Tel. Co. 254.06 "CC-010099" 000004238 19-Jan-07 Phil. Long Distance Tel. Co. 373.03 "CC-010101" 000004239 19-Jan-07 Phil. Long Distance Tel. Co. 292.02 "CC-010103" 000004240 19-Jan-07 Phil. Long Distance Tel. Co. 267.29 "CC-010105" 000004241 19-Jan-07 Phil. Long Distance Tel. Co. 358.04 "CC-010107" 000004242 19-Jan-07 Phil. Long Distance Tel. Co. 6,604.39 "CC-010109" 000005223 30-Jan-07 Phil. Long Distance Tel. Co. 3,375.60 "CC-010111" 000005335 31-Jan-07 Phil. Long Distance Tel. Co. 208.66 "CC-010113" 000005336 31-Jan-07 Phil. Long Distance Tel. Co. 139.76 "CC-010115" 000005337 31-Jan-07 Phil. Long Distance Tel. Co. 122.80 "CC-010117" 000005338 31-Jan-07 Phil. Long Distance Tel. Co. 357.15 "CC-010119" 000005339 31-Jan-07 Phil. Long Distance Tel. Co. 449.10 "CC-010121" 000005340 31-Jan-07 Phil. Long Distance Tel. Co. 228.90 "CC-010123" 000005341 31-Jan-07 Phil. Long Distance Tel. Co. 158.13 "CC-010125" 000005224 30-Jan-07 Phil. Long Distance Tel. Co. 864.00 "CC-010097" 000004237 19-Jan-07 Phil. Long Distance Tel. Co. 269.77 "CC-010079" 100849 2-Feb-07 Pagsanjan Rapids Hotel, Inc. 2,988.24 "CC-010088" 6055 25-Jan-07 Personal Security Systems, Inc. 20,442.74 "CC-010139" 143241 19-Jan-07 Tamaraw Security Service, Inc. 3,150.00 "CC-010141" 143251 22-Jan-07 Tamaraw Security Service, Inc. 88,418.03 "CC-010200" 5013122 7-Feb-07 Sycip Salazar Hernandez & Gatmaitan 52,096.18 "CC-010203" 5012498 9-Jan-07 Sycip Salazar Hernandez & Gatmaitan 50,953.92 "CC-010286" 000002737 9-Jan-07 Phil. Long Distance Tel. Co. 180.23 "CC-010284" 000002738 9-Jan-07 Phil. Long Distance Tel. Co. 339.89 "CC-010288" 000002739 9-Jan-07 Phil. Long Distance Tel. Co. 293.27 "CC-010290" 000002740 9-Jan-07 Phil. Long Distance Tel. Co. 163.84 "CC-010294" 000002742 9-Jan-07 Phil. Long Distance Tel. Co. 151.23 "CC-010296" 000002743 9-Jan-07 Phil. Long Distance Tel. Co. 122.80 "CC-010298" 000002744 9-Jan-07 Phil. Long Distance Tel. Co. 262.23 "CC-010302" 000002745 9-Jan-07 Phil. Long Distance Tel. Co. 284.63 "CC-010300" 000002746 9-Jan-07 Phil. Long Distance Tel. Co. 270.16 "CC-010304" 000002747 9-Jan-07 Phil. Long Distance Tel. Co. 212.13 "CC-010306" 000002748 9-Jan-07 Phil. Long Distance Tel. Co. 322.58 "CC-010308" 000002749 9-Jan-07 Phil. Long Distance Tel. Co. 260.30 "CC-010310" 000002750 9-Jan-07 Phil. Long Distance Tel. Co. 204.74 "CC-010312" 000002751 9-Jan-07 Phil. Long Distance Tel. Co. 157.03 "CC-010314" 000002752 9-Jan-07 Phil. Long Distance Tel. Co. 4,383.47 "CC-010316" 000002753 9-Jan-07 Phil. Long Distance Tel. Co. 3,375.60 "CC-010323" 0068 16-Jan-07 Rejoice Tyre Gallery & Auto Center 219.64 "CC-010292" 000002741 9-Jan-07 Phil. Long Distance Tel. Co. 287.47 "CC-010218" 1849 12-Jan-07 Counterflow Movers, Inc. 9,514.32 "CC-010231" 0343 12-Jan-07 Frontken Philippines, Inc. 480.00 "CC-010258" 71890 19-Jan-07 Intertek Testing Services Phils. 10,651.09 "CC-010260" 1438 20-Jan-07 K-Lite Systems Innovations, Inc. 1,178.57 "CC-010280" 0509 11-Jan-07 Nu-Print Philippines 2,250.00 "CC-010260" 100430 3-Jan-07 Pagsanjan Rapids Hotel, Inc. 1,599.10 "CC-010336" 143106 4-Jan-07 Tamaraw Security Service, Inc. 40,950.00 "CC-010338" 143158 6-Jan-07 Tamaraw Security Service, Inc. 88,451.75 "CC-010344" 118693 5-Jan-07 Toyota Batangas City, Inc. 52.80 "CC-010356" 13881 10-Jan-07 Welltech Service Corporation 375.00 "CC-010347" 118921 24-Jan-07 Toyota Batangas City, Inc. 91.20 "CC-010385" TM17202 29-Jan-07 Toyota Makati, Inc. 122.40 "CC-010318" 17008 23-Feb-07 Rapide Auto Service Center 264.38 "CC-020016" SXL-022789 16-Feb-07 Digital Tel. Phils., Inc. 61.53 "CC-020018" SXL-022790 16-Feb-07 Digital Tel. Phils., Inc. 117.32 "CC-020021" SXL-022791 16-Feb-07 Digital Tel. Phils., Inc. 326.89 "CC-020104" 000007648 22-Feb-07 Phil. Long Distance Tel. Co. 864.00 "CC-020112" 000007714 22-Feb-07 Phil. Long Distance Tel. Co. 148.38 "CC-020114" 000007715 22-Feb-07 Phil. Long Distance Tel. Co. 270.60 "CC-020116" 000007716 22-Feb-07 Phil. Long Distance Tel. Co. 128.69 "CC-020118" 000007717 22-Feb-07 Phil. Long Distance Tel. Co. 119.92 "CC-020120" 000007718 22-Feb-07 Phil. Long Distance Tel. Co. 343.50 "CC-020122" 000007719 22-Feb-07 Phil. Long Distance Tel. Co. 478.23 "CC-020124" 000007720 22-Feb-07 Phil. Long Distance Tel. Co. 526.09 "CC-020126" 000007721 22-Feb-07 Phil. Long Distance Tel. Co. 271.15 "CC-020128" 000007722 22-Feb-07 Phil. Long Distance Tel. Co. 228.41 "CC-020130" 000007723 22-Feb-07 Phil. Long Distance Tel. Co. 405.36 "CC-020132" 000007724 22-Feb-07 Phil. Long Distance Tel. Co. 236.50 "CC-020134" 000007725 22-Feb-07 Phil. Long Distance Tel. Co. 172.15 "CC-020136" 000007726 22-Feb-07 Phil. Long Distance Tel. Co. 7,110.55 "CC-020106" 000007711 22-Feb-07 Phil. Long Distance Tel. Co. 133.03 "CC-020109" 000007712 22-Feb-07 Phil. Long Distance Tel. Co. 307.10 "CC-020110" 000007713 22-Feb-07 Phil. Long Distance Tel. Co. 239.80 "CC-020001" 74391 26-Mar-07 City Service Corporation 45,131.34 "CC-020014" 806003A 20-Feb-07 DHL Express (Philippines) Corp. 644.74 "CC-020032" 40801 2-Mar-07 Fujitsu Philippines, Inc. 7,476.00 "CC-020080" 14914 6-Mar-07 La Corona De Pagsanjan Resort 2,780.76 "CC-020184" 121270 23-Feb-07 Toyota Batangas City, Inc. 52.80 "CC-020080" 124101 26-Mar-07 Toyota Batangas City, Inc. 969.60 "CC-020191" 17288 1-Mar-07 Watson Wyatt Philippines, Inc. 300.00 "CC-020193" 116265 9-Feb-07 Airfreight 2100, Inc. 5.47 "CC-020197" 38880 15-Feb-07 Best Travel 52.61 "CC-020078" 46490 22-Feb-07 Intellicare 53.17 "CC-020060" 35470 23-Feb-07 Santos Telephone Corp. 235.71 "CC-020141" 17009 23-Feb-07 Rapide Auto Service Center 51.22 "CC-030009" 0006 19-Mar-07 Coledan Engineering 21,120.00 "CC-030153" 000010795 22-Mar-07 Phil. Long Distance Tel. Co. 195.82 "CC-030155" 000010796 22-Mar-07 Phil. Long Distance Tel. Co. 218.82 "CC-030157" 000010797 22-Mar-07 Phil. Long Distance Tel. 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Co. 107.69 "CC-100164" 000031275 24-Oct-07 Phil. Long Distance Tel. Co. 311.99 "CC-100166" 000031276 24-Oct-07 Phil. Long Distance Tel. Co. 523.99 "CC-100168" 000031277 24-Oct-07 Phil. Long Distance Tel. Co. 1,492.76 "CC-100172" 000031279 24-Oct-07 Phil. Long Distance Tel. Co. 313.72 "CC-100174" 000031280 24-Oct-07 Phil. Long Distance Tel. Co. 650.47 "CC-100176" 000031281 24-Oct-07 Phil. Long Distance Tel. Co. 183.15 "CC-100180" 000031283 24-Oct-07 Phil. Long Distance Tel. Co. 7,879.47 "CC-100007" 40439 30-Oct-07 Best Travel 47.46 "CC-100009" 40448 30-Oct-07 Best Travel 427.14 "CC-100013" 1175 16-Nov-07 Control & Analytical Lab., Inc. 3,618.00 "CC-100015" 468 16-Nov-07 C.S. Bracamonte 1,816.17 "CC-100037" 33694 20-Nov-07 First Analytical Serv. & Tech. 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Phils., Inc. 61.89 "CC-120008" SXL-032757 19-Dec-07 Digital Tel. Phils., Inc. 414.00 "CC-120081" 0049 28-Dec-07 Micro Lynx Systems Enterprises 9,235.74 "CC-120083" 0048 28-Dec-07 Micro Lynx Systems Enterprises 59,975.44 "CC-120109" 000036572 20-Dec-07 Phil. Long Distance Tel. 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Not a source of valid input tax "CC-110036" 32771 24-Nov-07 Ford Global City Auto Sales, Inc. 720.00 4. Official receipt presented does not pertain to the transaction "CC-070369" 0529 31-Jul-07 Vegas Marketing 5,040.00 "CC-090205" 0179 26-Sep-07 C.S. Bracamonte 1,562.17 "CC-010318" 13871 9-Jan-07 Welltech Service Corporation 1,008.00 Total Php6,200,578.92 In fine, Petitioner sufficiently proved its entitlement to the issuance of a tax credit certificate representing unutilized excess input VAT attributable to zero-rated sales/receipts only to the extent of Php41,131,185.33, as computed below: Claimed Excess Input VAT Php58,802,851.18 Less: Disallowances Per ICPA 11,422,363.28 Per Court 6,200,578.92 Valid Excess Input VAT Php41,179,908.98 Multiply by total valid zero-rated sales/receipts 5,735,752,769.57 Divide by total declared zero-rated sales/receipts 5,742,547,292.51 Refundable Excess Input VAT Attributable to Valid Zero-Rated Sales/Receipts Php41,131,185.33 Consequently, Petitioner's "Motion for Reconsideration" is GRANTED . Accordingly, the dispositive portion of our Decision dated June 06, 2017 is AMENDED to read, as follows: WHEREFORE , premises considered, the Petition for Review is GRANTED . Accordingly, Respondent Commissioner of Internal Revenue is hereby ORDERED TO ISSUE A TAX CREDIT CERTIFICATE in favor of Petitioner in the amount of Php41,131,185.33 , representing its unutilized input value-added taxes on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non-residents, attributable to its zero-rated sales for the period January 1, 2007 to December 31, 2007. SO ORDERED . (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice Lovell R. Bautista and Esperanza R. Fabon-Victorino, JJ. , concur. Footnotes 1. G.R. No. 190506, June 13, 2016; CTA EB No. 403, May 29, 2009; CTA Case No. 7022, March 10, 2008. 2. G.R. No. 151135, July 02, 2004. 3. G.R. No. 190506, June 13, 2016. 4. Decision, Docket, pp. 1323-1325. 5. Decision, Id. , p. 1312. 6. Decision, Id. , pp. 1325-1328. 7. Exhibit NN. 8. Section 40 of Republic Act No. 9513.