Chevron Holdings, Inc. v. Commissioner of Internal Revenue

FIRST DIVISION [C.T.A. CASE NOS. 8790 and 8835. January 18, 2018.] For: Refund CHEVRON HOLDINGS, INC. , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . DECISION MINDARO-GRULLA , J p : These are consolidated cases of two (2) Petitions for Review filed by Chevron Holdings, Inc. to seek the refund or issuance of tax credit certificate (TCC) in the aggregate amount of P35,904,836.60, allegedly representing its excess and unutilized input value-added tax (VAT) on purchases of goods and services attributable to zero-rated transactions for the first and second quarters of calendar year (CY) 2012, broken down as follows: CTA CASE NO. PERIOD COVERED INPUT VAT CLAIM 8790 First Quarter of CY 2012 P16,165,791.62 8835 Second Quarter of CY 2012 19,739,044.98 TOTAL P35,904,836.60 The Petitions for Review were filed pursuant to Section 7 (a) (2) 1 of Republic Act (RA) No. 1125, otherwise known as "An Act Creating the Court of Tax Appeals," as amended, as well as Section 3 (a) (2) 2 of Rule 4 and Section 4 (a) 3 of Rule 8 of the Revised Rules of the Court of Tax Appeals, as amended. Petitioner Chevron Holdings, Inc. is a corporation organized and existing under the laws of the State of Delaware, United States of America. It is licensed by the Securities and Exchange Commission (SEC) to transact business in the Philippines as a Regional Operating Headquarters (ROHQ) under SEC Registration No. A199802486 dated June 3, 1998, with registered office address at the 35th Floor, Yuchengco Tower, RCBC Plaza, 6819 Ayala Avenue, Makati City. 4 Petitioner is also registered with the Bureau of Internal Revenue (BIR) as a VAT taxpayer and was issued a Certificate of Registration with Taxpayer Identification Number (TIN) 201-056-391-000. 5 Petitioner's purpose, as ROHQ in the Philippines, is limited to general administration and planning; business planning and coordination; sourcing/procurement of raw materials and components; corporate finance advisory services; marketing control and sales promotion; training and personnel management; logistic services; research and development services and product development; technical support and maintenance; data processing and communication; and business development. 6 On the other hand, respondent is the duly appointed Commissioner of the Bureau of Internal Revenue who has the power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code or other laws or portions thereof administered by the BIR. He holds office at the BIR National Office Building, Agham Road, Diliman, Quezon City. Petitioner filed its Quarterly VAT Returns (BIR Form No. 2550Q) for the first and second quarters of CY 2012 on the following dates: CASE NO. CY 2013 VAT RETURN DATE FILED 8790 First Quarter Original April 24, 2012 7 Amended May 28, 2012 8 8835 Second Quarter Original July 25, 2012 9 On October 31, 2013, petitioner filed with the Department of Finance One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center ("DOF-OSS" for brevity) an administrative claim for refund or issuance of TCC for unutilized input VAT for the first quarter of CY 2012 in the total amount of P16,165,791.62. 10 It submitted all relevant documents in support of its claim when it filed its administrative claim for refund. 11 On January 16, 2014, petitioner filed with the DOF-OSS an administrative claim for refund or issuance of TCC for unutilized input VAT for the second quarter of CY 2012 in the total amount of P19,739,044.98. 12 Petitioner likewise submitted all the relevant supporting documents when it filed its administrative claim. 13 Thereafter, petitioner received Letter of Authority (LOA) No. LOA-311-2013-00000176 (eLA201000050327) dated November 28, 2013, with attached First Notice dated February 7, 2014 (the "Notice"). 14 On February 17, 2014, petitioner submitted the first batch of additional documents required under the Notice. 15 Then on February 27, 2014, petitioner submitted the final batch of the documents required under the Notice. 16 On March 14, 2014, petitioner received Letter of Authority No. LOA-411-2014-00000015 (eLA201000050364) dated March 10, 2014. 17 Due to respondent's inaction on petitioner's administrative claims for refund petitioner filed the instant Petitions for Review on March 28, 2014 18 for CTA Case No. 8790 and on June 13, 2014 19 for CTA Case No. 8835. CAIHTE Within the extended time granted by the Court, 20 respondent filed his Answer 21 in CTA Case No. 8790 on June 6, 2014, interposing the following special and affirmative defenses: " SPECIAL AND AFFIRMATIVE DEFENSES On the basis of the foregoing allegations and in further support of the Specific Denials herein set forth, respondent respectfully allege as her affirmative defense that: THE INSTANT PETITION WAS PREMATURELY FILED. 4. Section 112 (C) of the Tax Code of 1997 provides as follows, to wit : ' SEC. 112. Refunds or Tax Credits of Input Tax. (C) Period within Which Refund or Tax Credit of Input Taxes Shall be Made . In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsections (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one-hundred-twenty-day period, appeal the decision or the unacted claim with the Court of Tax Appeals .' (Emphasis and underscoring supplied) 5. Pursuant to the aforequoted provision of the law, the Commissioner of Internal Revenue ('CIR,' for brevity ) has 120 days from submission of complete documents to decide the claim for refund and only after the expiration of the 120-day period may the taxpayer appeal the denial by inaction of respondent. 6. In relation thereto, petitioner's premature filing is duly admitted on its very own Petition for Review. These judicial admissions are bolstered under paragraphs 5 and 6 under the heading 'III. JURISDICTIONAL ALLEGATIONS,' to wit: 6.1 'On February 17, 2014, Petitioner submitted the first batch of additional documents required under the Notice. On February 27, 2014. Petitioner submitted the final batch of the documents required under the Notice.' (emphasis and underscoring supplied) 6.2 ' The 120-day period within which Respondent is required to act on the claim for refund had lapsed on March 20, 2014 . x x x' (emphasis and underscoring supplied) 7. Petitioner alleged that it submitted the final batch of documents on February 27, 2014 . Thereafter, it filed the Petition for Review on March 28, 2014 . It is clear then that only 29 days had lapsed from the purported submission of final batch of documents vis-a-vis the filing of its Petition for Review. 8. Going to the tenor of the law, the 120-day period counted from February 27, 2014 should have lapsed on June 27, 2014. Thereafter, petitioner has 30 days from June 27, 2014 or until July 27, 2014 within which to file its Petition for Review. 9. Based on the foregoing, it is apparent that petitioner failed to comply with the 120-day waiting period which is mandatory and jurisdictional thereby making the Petition for Review prematurely filed. 10. The Honorable Supreme Court in the case of Commissioner of Internal Revenue vs. Team Sual Corporation held, to wit: 'Failure to comply with the 120-day waiting period violates a mandatory provision of law. It violates the doctrine of exhaustion of administrative remedies and tenders the petition premature and thus without a cause of action, with the effect that the CTA does not acquire jurisdiction over the taxpayer's petition. Philippine jurisprudence is replete with cases upholding and reiterating these doctrinal principles. The charter of the CTA expressly provides that its jurisdiction is to review on appeal "decisions of the Commissioner of Internal Revenue in cases involving x x x refunds of internal revenue taxes." When a taxpayer prematurely files a judicial claim for tax refund or credit with the CTA without waiting for the decision of the Commissioner, there is no "decision" of the Commissioner to review and thus the CTA as a court of special jurisdiction has no jurisdiction over the appeal. The charter of the CTA also expressly provides that if the Commissioner fails to decide within "a specific period" required by law, such "inaction shall be deemed a denial" of the application for tax refund or credit. It is the Commissioner's decision, or inaction "deemed a denial," that the taxpayer can take to the CTA for review. Without a decision or an "inaction x x x deemed a denial" of the Commissioner, the CTA has no jurisdiction over a petition for review.' (Emphasis supplied) 11. Thus, the instant petition should not be given due course for lack of jurisdiction. ASSUMING ARGUENDO THAT THE INSTANT PETITION WAS TIMELY FILED, PETITIONER MUST PROVE THAT IT COMPLIED WITH ALL THE STATUTORY AND ADMINISTRATIVE REQUIREMENT TO BE ENTITLED TO TAX REFUND. 12. Taxes collected are presumed to be in accordance with laws and regulations. 13. Petitioner's alleged claim for refund is subject to administrative routinary investigation/examination by the Bureau of Internal Revenue. A claim for refund is not ipso facto granted because respondent CIR still has to investigate and ascertain the validity of the claim. 14. Taxes are essential to government's very existence; hence, the dictum that 'taxes are the lifeblood of the government.' For this reason, the right of taxation cannot easily be surrendered; statutes granting tax exemptions are considered as a derogation of the sovereign authority. Since tax refunds are regarded as tax exemptions therefore, these are to be construed strictissimi juris against the person or entity claiming the exemption. 15. In an action for refund, the burden of proof is on the taxpayer who claims the exemption and he must justify his claim by the clearest grant under the Constitutional or statutory law and cannot be permitted by vague implications. The taxpayer is charged with the heavy burden of proving that he has complied with and satisfied all the statutory and administrative requirements to be entitled to the tax refund. 16. To support its claim, it is imperative for petitioner to prove the following, viz. : a. The registration requirements of a value-added taxpayer in compliance with Section 6 (a) and (b) of Revenue Regulations No. 6-97 in relation to Section 4.107-1 (a) of Revenue Regulations No. 7-95, and Section 236 of the Tax Code, as amended; b. The invoicing and accounting requirements for VAT-registered persons, as well as the filing and payment of VAT in compliance with the provisions of Sections 113 and 114 of the Tax Code, as amended; c. Proof of compliance with the prescribed checklist of requirements to be submitted involving claim for VAT refund pursuant to Revenue Memorandum Order No. 53-98, otherwise there would be no sufficient compliance with the filing of an administrative application for refund which is a condition sine qua non prior to the filing of a judicial claim in accordance with Section 112 of the Tax Code, as amended. This requires the submission of complete documents in support of the application filed with the Bureau of Internal Revenue before the 120-day audit period shall apply, and before the taxpayer could avail of the judicial remedies as provided for in the law. Hence, petitioner's failure to submit proof of compliance with the above-stated requirements warrants immediate dismissal of the petitioner for review; d. That the input taxes of P16,165,791.62 allegedly incurred by petitioner for the first quarter of taxable year 2012 were attributable to its zero-rated sales and such have not been applied against any output tax and were not carried over to the succeeding taxable quarter or quarters; e. That petitioner's administrative and judicial claims for tax credit or refund of the unutilized input tax (VAT) was filed within the periods provided in Section 112 (A) and (C) of the Tax Code, as amended ; f. That petitioner's domestic purchases of goods and services were made in the course of its trade or business, properly supported by VAT invoices and/or official receipts and other documents, such as subsidiary purchase Journal showing that it actually paid VAT in accordance with Sections 110 (A) (2) and 113 of the Tax Code, as amended, and pursuant to Section 4.104-5 (a) and (b) of Revenue Regulations No. 7-95 (Re: Substantiation of Claims for Input Tax Credits); g. The requirements as enumerated under Section 4.104-5 of Revenue Regulations No. 7-95. (Re: Substantiation of Claims for Input Tax Credits) 17. Petitioner must prove that the aggregate amount of P16,165,791.62 being claimed by petitioner arising from excess and unutilized input VAT for the first quarter of taxable year 2012 is properly documented. 18. Following the premise above-mentioned, petitioner has the burden of proving that the right to such tax refund indubitably exists and well-founded doubt is fatal to the claim." Meanwhile, for CTA Case No. 8835, respondent alleged the following special and affirmative defenses in the Answer 22 filed on October 7, 2014: " SPECIAL AND AFFIRMATIVE DEFENSES On the basis of the foregoing allegations and in further support of the Specific Denials herein set forth, respondent respectfully alleges as her defenses that: 4. Taxes collected are presumed to be in accordance with laws and regulations. 5. Petitioner's alleged claim for refund is subject to administrative routinary investigation/examination by the Bureau of Internal Revenue. A claim for refund is not ipso facto granted because respondent still has to investigate and ascertain the validity of the claim. 6. Taxes are essential to government's very existence; hence, the dictum that 'taxes are the lifeblood of the government.' For this reason, the right of taxation cannot easily be surrendered; statutes granting tax exemptions are considered as a derogation of the sovereign authority. Since tax refunds are regarded as tax exemptions therefore, these are to be construed strictissimi juris against the person or entity claiming the exemption. 7. In an action for refund, the burden of proof is on the taxpayer who claims the exemption and he must justify his claim by the clearest grant under the Constitutional or statutory law and cannot be permitted by vague implications. The taxpayer is charged with the heavy burden of proving that he has complied with and satisfied all the statutory and administrative requirements to be entitled to the tax refund. 8. To support its claim, it is imperative for petitioner to prove the following, viz. : a. The registration requirements of a value-added taxpayer in compliance with Section 6 (a) and (b) of Revenue Regulations No. 6-97 in relation to Section 4.107-1 (a) of Revenue Regulations No. 7-95, and Section 236 of the Tax Code, as amended; b. The invoicing and accounting requirements for VAT-registered persons, as well as the filing and payment of VAT in compliance with the provisions of Sections 113 and 114 of the Tax Code, as amended; c. Proof of compliance with the prescribed checklist of requirements to be submitted involving claim for VAT refund pursuant to Revenue Memorandum Order No. 53-98, otherwise there would be no sufficient compliance with the filing of an administrative application for refund which is a condition sine qua non prior to the filing of a judicial claim in accordance with Section 112 of the Tax Code, as amended. This requires the submission of complete documents in support of the application filed with the Bureau of Internal Revenue before the 120-day audit period shall apply, and before the taxpayer could avail of the judicial remedies as provided for in the law. Hence, petitioner's failure to submit proof of compliance with the above-stated requirements warrants immediate dismissal of the petitioner for review; d. That the input taxes of P19,739,044.98 allegedly incurred by petitioner for the second quarter of taxable year 2012 were attributable to its zero-rated sales and such have not been applied against any output tax and were not carried over to the succeeding taxable quarter or quarters; e. That petitioner's administrative and judicial claims for tax credit or refund of the unutilized input tax (VAT) was filed within the periods provided in Section 112 (A) and (C) of the Tax Code, as amended ; f. That petitioner's domestic purchases of goods and services were made in the course of its trade or business, properly supported by VAT invoices and/or official receipts and other documents, such as subsidiary purchase Journal showing that it actually paid VAT in accordance with Sections 110 (A) (2) and 113 of the Tax Code, as amended, and pursuant to Section 4.104-5 (a) and (b) of Revenue Regulations No. 7-95 (Re: Substantiation of Claims for Input Tax Credits); g. The requirements as enumerated under Section 4.104-5 of Revenue Regulations No. 7-95. (Re: Substantiation of Claims for Input Tax Credits) 9. Petitioner must prove that the aggregate amount of P19,739,044.98 being claimed by petitioner arising from excess and unutilized input VAT for the 2nd quarter of taxable year 2012 is properly documented. 10. Following the premise above-mentioned, petitioner has the burden of proving that the right to such tax refund indubitably exists and well-founded doubt is fatal to the claim." CTA Case No. 8790 was set for Pre-Trial Conference on July 18, 2014. 23 Upon motion 24 of petitioner, the Pre-Trial Conference was reset to September 18, 2014. 25 On August 18, 2014, petitioner filed a Motion to Consolidate CTA Case Nos. 8790 26 and 8835. 27 The Motion to Consolidate in CTA Case No. 8835 was granted by the Court in the Resolution 28 dated September 11, 2014. Subsequently, the Court issued Resolution 29 dated October 15, 2014, granting the Motion to Consolidate in CTA Case No. 8790. Respondent's Pre-Trial Brief 30 was filed on November 12, 2014; while petitioner's Consolidated Pre-Trial Brief 31 was filed on November 24, 2014. The parties filed their Joint Stipulations of Facts and Issues 32 on December 16, 2014. This was approved by the Court in the Resolution 33 dated December 19, 2014, which also terminated the Pre-Trial. Subsequently, the Court issued the Pre-Trial Order 34 on January 13, 2015. Upon motion 35 of petitioner, the Court commissioned Ms. Czarina R. Miranda as the Independent Certified Public Accountant (ICPA) for the case. 36 During trial, petitioner presented the following witnesses: Ms. Hyacinth Pacifico-Carreon, 37 its Optimization Manager; Mr. Godofredo L. Tolores, 38 its Acting Finance Coordinator; Ms. Czarina R. Miranda, 39 the Court-commissioned ICPA; and Ms. Jennifer A. Valdez, 40 its Fixed Assets Team Leader. The Formal Offer of Evidence with Motion for Leave to Present Additional Evidence 41 was filed on September 29, 2015. In the Resolution 42 dated November 26, 2015, the Court granted petitioner's Motion for Leave to Present Additional Evidence while the resolution of its Formal Offer of Evidence was held in abeyance. During the hearing held on May 17, 2016, petitioner presented Ms. Ma. Nerita C. Ferreol, 43 its Manager-Business Analysis Support. Thereafter, petitioner filed a Supplemental Formal Offer of Evidence on May 23, 2016. This was resolved by the Court together with its Formal Offer of Evidence in the Resolution 44 dated July 25, 2016. The formally offered exhibits, consisting of Exhibits "P-1" to "P-19" and "P-21" to "P-58.1", inclusive of submarkings, were admitted except for Exhibits "P-17", "P-18.1," "P-19", and "P-21", for not being found in the records; Exhibits "P-11.1", "P-11.2", "P-11.3", "P-11.4", "P-11.5", "P-11.6", "P-11.7", "P-11.8", "P-11.9", "P-11.10", "P-11.11", "P-11.12", "P-11.13", "P-11.14", "P-11.15", "P-11.16", "P-11.17", "P-11.18", "P-11.19", "P-11.20", "P-11.20.1", "P-12.3", "P-12.4", "P-12.13", "P-42.1 (Page 1 of Annexes F-8 to F-11)", "P-54.1", and "P-54.2", for failure to present their originals for comparison; and Exhibits "P-8.4" and "P-8.5", for failure to correspond to their description in the formal offer of evidence. Petitioner filed through registered mail a Motion for Reconsideration (Re: Resolution dated July 25, 2016) on August 11, 2016, which was received by the Court on August 18, 2016. This was partially granted by the Court in the Resolution dated November 22, 2016. However, Exhibits "P-11.1", "P-11.2", "P-11.3", "P-11.4", "P-11.5", "P-11.6", "P-11.7", "P-11.8", "P-11.9", "P-11.10", "P-11.11", "P-11.12", "P-11.13", "P-11.14", "P-11.15", "P-11.16", "P-11.17", "P-11.18", "P-11.19", "P-11.20", "P-11.20.1", "P-12.3", "P-12.4", "P12.13", and "P-42.1" (Page 1 of Annexes F-8 to F-11) were still denied for failure to present the originals for comparison. The documentary evidence formally offered by the petitioner and admitted by the Court are as follows: DETACa Exhibit: Description: P-1 Chevron Holdings, Inc.'s (Petitioner) Certificate of Registration and License No. A199802846 dated June 3, 1998 issued by the Securities and Exchange Commission (SEC) P-2 Petitioner's Amended SEC License dated January 9, 2006 P-3 Petitioner's Certificate of Registration (COR) with the Bureau of Internal Revenue (BIR) dated July 30, 1998 P-4.1 Petitioner's Claimant Information Sheet No. 68575 P-4.2 Claim Stub No. 68575 P-4.3 Official Receipt (OR) No. 0619122 dated October 31, 2013 P-4.4 Petitioner's Claimant Information Sheet No. 68576 P-4.5 Claim Stub No. 68575 P-4.6 OR No. 0619544 dated January 16, 2014 P-4.7 OR No. 0619545 dated January 16, 2014 P-5.1 Covering Letter with the caption CHI Claim for Refund for the 1st Quarter of CY 2012 General Requirements (Folder 1), which was stamped-received by the DOF-OSS on October 31, 2013 P-5.2 Covering Letter with the caption CHI Enrolment with the DOF-OSS, which was stamped-received by the DOF-OSS on October 30, 2013 P-5.3 Covering Letter with the caption CHI Claim for Refund for the 1st Quarter of CY 2012 Initial Application Folder, which was stamped-received on October 13, 2013 P-5.4 Covering Letter with the caption CHI Claim for Refund for the 1st Quarter of CY 2012 Importation of Goods, which was stamped-received by the DOF-OSS on October 31, 2013 P-5.5 Covering Letter with the caption CHI Claim for Refund for the 1st Quarter of CY 2012 Local Purchases of Goods and Services, Sales of Goods or Services and Dollar Remittances, which was stamped-received by the DOF-OSS on October 31, 2013 P-5.6 Covering Letter with the caption CHI Claim for Refund for the 1st Quarter of CY 2012 Other Requirements, which was stamped-received by the DOF-OSS on October 31, 2013 P-5.7 Covering Letter with the caption CHI Claim for Refund for the 2nd Quarter of CY 2012 General Requirements (Folder I), which was stamped-received by the DOF-OSS on January 15, 2014 P-5.8 Covering Letter with the caption CHI Claim for Refund for the 2nd Quarter of CY 2012 Local Purchases of Goods and Services, which was stamped-received by the DOF-OSS on January 15, 2014 P-5.9 Covering Letter with the caption CHI Claim for Refund for the 2nd Quarter of CY 2012 Sales of Goods and Services, which was stamped-received by the DOF-OSS on January 15, 2014 P-5.10 Covering Letter with the caption CHI Claim for Refund for the 2nd Quarter of CY 2012 Dollar Remittances, which was stamped-received by the DOF-OSS on January 15, 2014 P-5.11 Covering Letter with the caption CHI Claim for Refund for the 2nd Quarter of CY 2012 Importation of Goods, which was stamped-received by the DOF-OSS on January 15, 2014 P-5.12 Covering Letter with the caption CHI Claim for Refund for the 2nd Quarter of CY 2012 Other Requirements, which was stamped-received by the DOF-OSS on January 15, 2014 P-6.1 LOA No. LOA-311-2013-00000176 (eLA201000050327) dated November 28, 2013 with attached First Notice dated February 7, 2014 P-6.2 LOA No. LOA-411-2014-00000015 (eLA201000050364) dated March 10, 2014 P-7.1 Petitioner's Transmittal Letter dated February 17, 2014 P-7.2 Petitioner's Transmittal Letter dated February 26, 2014, which was stamped-received by the BIR VAT Credit and Audit Division on February 27, 2014 P-8.1 Petitioner's Quarterly VAT Return (BIR Form No. 2550-Q) for the 1st quarter of CY 2012, which was filed with the BIR through its EFPS with Filing Reference No. 101200005867311 on April 24, 2012 P-8.3 Petitioner's Amended VAT Return (BIR Form No. 2550-Q) for the 1st quarter of CY 2012, which was filed with the BIR through its EFPS with Filing Reference No. 10120000598133 on May 28, 2012 P-8.2 Petitioner's Quarterly VAT Return (BIR Form No. 2550-Q) for the 2nd quarter of CY 2012, which was filed with the BIR through its EFPS with Filing Reference No. 101200006181133 on July 25, 2012 P-8.4 Petitioner's Amended VAT Return (BIR Form No. 2550-Q) for the 3rd quarter of CY 2012, which was filed with the BIR through its EFPS with Filing Reference No. 101200006495290 on October 24, 2012 P-8.5 Petitioner's Amended VAT Return (BIR Form No. 2550-Q) for the 4th quarter of CY 2012, which was filed with the BIR through its EFPS with Filing Reference No. 101300006852667 on January 25, 2013 P-9.1 Petitioner's Quarterly VAT Return (BIR Form No. 2550-Q) for the 3rd quarter of CY 2012 which was filed with the BIR through its EFPS with Filing Reference No. 101200006495290 on October 24, 2012 P-9.2 Petitioner's Quarterly VAT Return (BIR Form No. 2550-Q) for the 4th quarter of CY 2012 which was filed with the BIR through its EFPS with Filing Reference No. 101300006852667 on January 25, 2013 P-9.3 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 1st quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008422718 on January 28, 2014 P-9.4 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 2nd quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008670933 on March 10, 2014 P-9.5 Petitioner's Quarterly VAT Return (BIR Form No. 2550-Q) for the 3rd quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101300007962760 on October 22, 2013 P-9.6 Petitioner's Monthly VAT Declaration (BIR Form No. 2550-M) for the month of November 2013 which was filed with the BIR through its EFPS with Filing Reference No. 091300008229809 on December 19, 2013 P-9.7 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 4th quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008561615 on February 19, 2014 P-10.1 Certification of Non-registration of Chevron Africa-Pakistan Services in the Philippines issued by the SEC on September 16, 2014 P-10.2 Certification of Non-registration of Chevron Al Khalij A Branch in the Philippines issued by the SEC on September 16, 2014 P-10.3 Certification of Non-registration of Chevron Asia Pacific EP Company in the Philippines issued by the SEC on September 15, 2014 P-10.4 Certification of Non-registration of Chevron Asia South Limited in the Philippines issued by the SEC on September 15, 2014 P-10.5 Certification of Non-registration of Chevron Australia Pty. Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.6 Certification of Non-registration of Chevron Bangladesh in the Philippines issued by the SEC on September 15, 2014 P-10.7 Certification of Non-registration of Chevron Business and Real Estate in the Philippines issued by the SEC on September 16, 2014 P-10.8 Certification of Non-registration of Chevron Brasil Lubrificantes Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.9 Certification of Non-registration of Chevron Caltex Services Corporation in the Philippines issued by the SEC on September 16, 2014 P-10.10 Certification of Non-registration of Chevron Canada Ltd. in the Philippines issued by the SEC on September 15, 2014 P-10.11 Certification of Non-registration of Chevron China Energy Co. in the Philippines issued by the SEC on September 15, 2014 P-10.12 Certification of Non-registration of Chevron Corporation in the Philippines issued by the SEC on September 16, 2014 P-10.13 Certification of Non-registration of Chevron Energy Technology Co. in the Philippines issued by the SEC on September 16, 2014 P-10.14 Certification of Non-registration of Chevron Global Downstream in the Philippines issued by the SEC on September 16, 2014 P-10.15 Certification of Non-registration of Chevron Global Gas in the Philippines issued by the SEC on September 15, 2014 P-10.16 Certification of Non-registration of Chevron Hong Kong Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.17 Certification of Non-registration of Chevron International Limited in the Philippines issued by the SEC on September 17, 2014 P-10.18 Certification of Non-registration of Chevron International Pte. Ltd. in the Philippines issued by the SEC on September 17, 2014 P-10.19 Certification of Non-registration of Chevron Information Services Company in the Philippines issued by the SEC on September 15, 2014 P-10.20 Certification of Non-registration of Chevron Information Technology Co. in the Philippines issued by the SEC on September 16, 2014 P-10.21 Certification of Non-registration of Chevron Int'l. Exploration in the Philippines issued by the SEC on September 15, 2014 P-10.22 Certification of Non-registration of Chevron Int'l. Exploration Production in the Philippines issued by the SEC on September 15, 2014 P-10.23 Certification of Non-registration of Chevron Kuo Pte. Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.24 Certification of Non-registration of Chevron Lubricant/EFCA in the Philippines issued by the SEC on September 15, 2014 P-10.25 Certification of Non-registration of Chevron Lubricants Lanka PLC in the Philippines issued by the SEC on September 16, 2014 P-10.26 Certification of Non-registration of Chevron Lubricant Oils in the Philippines issued by the SEC on September 16, 2014 P-10.27 Certification of Non-registration of Chevron Malaysia Limited in the Philippines issued by the SEC on September 16, 2014 P-10.28 Certification of Non-registration of Chevron NA Exploration Prod. Co. in the Philippines issued by the SEC on September 16, 2014 P-10.29 Certification of Non-registration of Chevron Neftegaz, Inc. in the Philippines issued by the SEC on October 16, 2014 P-10.30 Certification of Non-registration of Chevron Neftegaz, Inc.-Home Office in the Philippines issued by the SEC on September 18, 2014 P-10.31 Certification of Non-registration of Chevron New Zealand in the Philippines issued by the SEC on September 16, 2014 P-10.32 Certification of Non-registration of Chevron North Sea Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.33 Certification of Non-registration of Chevron Oronite Company in the Philippines issued by the SEC on September 15, 2014 P-10.34 Certification of Non-registration of Chevron Oronite Company LLC in the Philippines issued by the SEC on September 16, 2014 P-10.35 Certification of Non-registration of Chevron Oronite Pte. Ltd. in the Philippines issued by the SEC on September 17, 2014 P-10.36 Certification of Non-registration of Chevron Petroleum Company in the Philippines issued by the SEC on September 16, 2014 P-10.37 Certification of Non-registration of Chevron Productos CHV Mexico in the Philippines issued by the SEC on September 16, 2014 P-10.38 Certification of Non-registration of Chevron Products Company in the Philippines issued by the SEC on September 16, 2014 P-10.39 Certification of Non-registration of Chevron Products UK Limited in the Philippines issued by the SEC on September 15, 2014 P-10.40 Certification of Non-registration of Chevron Services Company in the Philippines issued by the SEC on September 17, 2014 P-10.41 Certification of Non-registration of Chevron Singapore Pte. Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.42 Certification of Non-registration of Chevron South Africa (Pty.) Ltd. in the Philippines issued by the SEC on September 16, 2014 P-10.43 Certification of Non-registration of Chevron Texaco China Energy Co. in the Philippines issued by the SEC on September 16, 2014 P-10.44 Certification of Non-registration of Chevron Thailand Limited in the Philippines issued by the SEC on September 16, 2014 P-10.45 Certification of Non-registration of Chevron Trading Pte. Ltd. in the Philippines issued by the SEC on September 17, 2014 P-10.46 Certification of Non-registration of Chevron USA in the Philippines issued by the SEC on September 15, 2014 P-10.47 Certification of Non-registration of Chevron USA Singapore Branch in the Philippines issued by the SEC on September 16, 2014 P-10.48 Certification of Non-registration of CUSA Global Lubricants Asia Pacific in the Philippines issued by the SEC on September 17, 2014 P-10.49 Certification of Non-registration of Unocal East China Sea Ltd. in the Philippines issued by the SEC on September 16, 2014 P-11.21 Amended and Restated Articles of Incorporation of Chevron U.S.A., Inc. filed with the Bureau of Corporations and Charitable Organizations of the Pennsylvania Department of State P-11.21.1 By-Laws of Chevron U.S.A., Inc. P-11.22 Restated Certificate of Incorporation of Chevron Corporation duly certified as true and correct based on the records of the Secretary of State of Delaware, USA P-11.23 Certificate of Incorporation on Change of Name of Chevron North Sea Limited issued by the Registrar of Companies for England and Wales P-11.24 Certificate of Registration of Foreign Company of Chevron U.S.A., Inc. (Singapore Branch) issued by the Deputy Registrar of Companies and Business of Singapore P-11.25 Certificate Confirming Incorporation of Company of Chevron International Pte. Ltd. issued by the Accounting and Corporate Regulatory Authority of Singapore P-11.26 Certificate of Incorporation of Chevron New Zealand (formerly Caltex Oil (N.Z.) Limited) issued by the Registrar of Companies of New Zealand, with attached Constitution of Caltex Oil (N.Z.) Limited P-11.27 Certificate of Registration on Change of Name of Chevron Australia Pty. Ltd. (now known as "Chevrontexaco Australia Pty. Ltd.") issued by the Australian Securities and Investment Commission P-11.28 Tax Residence Certificate of Chevron New Zealand P-12.11 Tax Residence Certificate of Chevron Thailand Limited P-12.12 Tax Residence Certificate of Chevron Products UK Limited P-12.14 Tax Residence Certificate of Chevron USA, Inc. P-12.15 Tax Residence Certificate of Chevron Australia Pty. Ltd. P-12.16 Tax Residence Certificate of Chevron Malaysia Limited P-14.1 Screenshot of Chevron Subsidiary Governance Website of Chevron Africa-Pakistan Services (Pty.) Ltd. P-14.1.1 Location of Chevron Africa-Pakistan Services (Pty.) Ltd. P-14.2 Screenshot of Chevron Subsidiary Governance Website of Chevron Al Khalij P-14.2.1 Location of Chevron Al Khalij P-14.3 Screenshot of Chevron Subsidiary Governance Website of Chevron Asia Pacific Exploration and Production Company P-14.3.1 Location of Chevron Asia Pacific Exploration and Production Company P-14.4 Screenshot of Chevron Subsidiary Governance Website of Chevron Asia South Limited P-14.4.1 Location of Chevron Asia South Limited P-14.5 Screenshot of Chevron Subsidiary Governance Website of Chevron Australia Pty. Ltd. P-14.5.1 Location of Chevron Australia Pty. Ltd. P-14.6 Screenshot of Chevron Subsidiary Governance Website of Chevron Bangladesh Blocks Thirteen and Fourteen, Ltd. P-14.6.1 Location of Chevron Bangladesh Blocks Thirteen and Fourteen, Ltd. P-14.7 Screenshot of Chevron Subsidiary Governance Website of Chevron Business and Real Estate Services P-14.7.1 Location of Chevron Business and Real Estate Services P-14.8 Screenshot of Chevron Subsidiary Governance Website of Chevron Brasil Lubrificantes Ltda. P-14.8.1 Location of Chevron Brasil Lubrificantes Ltda. P-14.9 Screenshot of Chevron Subsidiary Governance Website of Chevron Overseas Services Corporation P-14.9.1 Location of Chevron Overseas Services Corporation P-14.10 Screenshot of Chevron Subsidiary Governance Website of Chevron Canada Limited P-14.10.1 Location of Chevron Canada Limited P-14.11 Screenshot of Chevron Subsidiary Governance Website of Chevron China Energy Co. P-14.11.1 Location of Chevron China Energy Co. P-14.12 Screenshot of Chevron Subsidiary Governance Website of Chevron Corporation P-14.12.1 Location of Chevron Corporation P-14.13 Screenshot of Chevron Subsidiary Governance Website of Chevron Energy Technology Company P-14.13.1 Location of Chevron Energy Technology Company P-14.15 Screenshot of Chevron Subsidiary Governance Website of Chevron Gas and Midstream P-14.15.1 Location of Chevron Gas and Midstream P-14.16 Screenshot of Chevron Subsidiary Governance Website of Chevron Hong Kong Limited P-14.16.1 Location of Chevron Hong Kong Limited P-14.17 Screenshot of Chevron Subsidiary Governance Website of Chevron International Limited P-14.17.1 Location of Chevron International Limited P-14.18 Screenshot of Chevron Subsidiary Governance Website of Chevron International Pte. Ltd. P-14.18.1 Location of Chevron International Pte. Ltd. P-14.20 Screenshot of Chevron Subsidiary Governance Website of Chevron Information Technology P-14.20.1 Location of Chevron Information Technology P-14.22 Screenshot of Chevron Subsidiary Governance Website of Chevron International Exploration & Production Technology Services of Chevron International Exploration & Production Technology Services P-14.22.1 Location of Chevron International Exploration & Production Technology Services P-14.23 Screenshot of Chevron Subsidiary Governance Website of Chevron Kuo Pte. Ltd. P-14.23.1 Location of Chevron Kuo Pte. Ltd. P-14.25 Screenshot of Chevron Subsidiary Governance Website of Chevron Lubricants Lanka PLC P-14.25.1 Location of Chevron Lubricants Lanka PLC P-14.26 Screenshot of Chevron Subsidiary Governance Website of Chevron Lubricant Oils P-14.26.1 Location of Chevron Lubricant Oils P-14.27 Screenshot of Chevron Subsidiary Governance Website of Chevron Malaysia Limited P-14.27.1 Location of Chevron Malaysia Limited P-14.28 Screenshot of Chevron Subsidiary Governance Website of Chevron North America Exploration and Production Company P-14.28.1 Location of Chevron North America Exploration and Production Company P-14.29 Screenshot of Chevron Subsidiary Governance Website of Chevron Neftegaz, Inc. P-14.29.1 Location of Chevron Neftegaz, Inc. P-14.31 Screenshot of Chevron Subsidiary Governance Website of Chevron New Zealand P-14.31.1 Location of Chevron New Zealand P-14.32 Screenshot of Chevron Subsidiary Governance Website of Chevron North Sea Ltd. P-14.32.1 Location of Chevron North Sea Ltd. P-14.33 Screenshot of Chevron Subsidiary Governance Website of Chevron Oronite Company LLC P-14.33 Location of Chevron Oronite Company LLC P-14.34 Screenshot of Chevron Subsidiary Governance Website of Chevron Oronite Pte. Ltd. P-14.34.1 Location of Chevron Oronite Pte. Ltd. P-14.35 Screenshot of Chevron Subsidiary Governance Website of Chevron Petroleum Company P-14.35.1 Location of Chevron Petroleum Company P-14.36 Screenshot of Chevron Subsidiary Governance Website of Productos Chevron Mexico P-14.36.1 Location of Productos Chevron Mexico P-14.37 Screenshot of Chevron Subsidiary Governance Website of Chevron Products Company P-14.37.1 Location of Chevron Products Company P-14.38 Screenshot of Chevron Subsidiary Governance Website of Chevron Products UK Limited P-14.38.1 Location of Chevron Products UK Limited P-14.39 Screenshot of Chevron Subsidiary Governance Website of Chevron Services Company P-14.39.1 Location of Chevron Services Company P-14.40 Screenshot of Chevron Subsidiary Governance Website of Chevron Singapore Pte. Ltd. P-14.40.1 Location of Chevron Singapore Pte. Ltd. P-14.41 Screenshot of Chevron Subsidiary Governance Website of Chevron South Africa Pty. Ltd. P-14.41.1 Location of Chevron South Africa Pty. Ltd. P-14.42 Screenshot of Chevron Subsidiary Governance Website of Chevron Texaco China Energy Co. P-14.42.1 Location of Chevron Texaco China Energy Co. P-14.43 Screenshot of Chevron Subsidiary Governance Website of Chevron Malampaya LLC P-14.43.1 Location of Chevron Malampaya LLC P-14.44 Screenshot of Chevron Subsidiary Governance Website of Chevron (Thailand) Limited P-14.44.1 Location of Chevron (Thailand) Limited P-14.45 Screenshot of Chevron Subsidiary Governance Website of Chevron Trading PTE. Ltd. P-14.45.1 Location of Chevron Trading PTE. Ltd. P-14.46 Screenshot of Chevron Subsidiary Governance Website of Chevron USA, Inc. P-14.46.1 Location of Chevron USA, Inc. P-14.49 Screenshot of Chevron Subsidiary Governance Website of Unocal East China Sea Ltd. P-14.49.1 Location of Unocal East China Sea Ltd. P-15 Screenshots of Chevron Corporation's records with the Securities and Exchange Commission (SEC) of the United States P-15.1 Chevron Australia Pty. Ltd. which appears on the screenshots (page 8) of Chevron Corporation's records with the SEC of the United States P-15.1.1 Location of Chevron Australia Pty. Ltd. P-15.2 Chevron Canada Ltd. which appears on the screenshots (page 8) of Chevron Corporation's records with the SEC of the United States P-15.2.1 Location of Chevron Canada Ltd. P-15.3 Chevron Oronite Company LLC which appears on the screenshots (page 8) of Chevron Corporation's records with the SEC of the United States P-15.3.1 Location of Chevron Oronite Company LLC P-15.4 Chevron Oronite Pte. Ltd. which appears on the screenshots (page 8) of Chevron Corporation's records with the SEC of the United States P-15.4.1 Location of Chevron Oronite Pte. Ltd. P-15.5 Chevron Petroleum Company which appears on the screenshots (page 8) of Chevron Corporation's records with the SEC of the United States P-15.5.1 Location of Chevron Petroleum Company P-15.6 Chevron (Thailand) Limited which appears on the screenshots (page 9) of Chevron Corporation's records with the SEC of the United States P-15.6.1 Location of Chevron (Thailand) Limited P-15.7 Chevron U.S.A., Inc. which appears on the screenshots (page 9) of Chevron Corporation's records with the SEC of the United States P-15.7.1 Location of Chevron U.S.A., Inc. P-16.1 Service Agreement between Petitioner and Chevron Oronite Pte. Ltd. P-16.2 Service Agreement between Petitioner and Chevron U.S.A., Inc. P-16.3 Service Agreement between Petitioner and Chevron Canada Limited (Products Division) P-16.4 Service Agreement between Petitioner and Chevron Australia Pty. Limited P-16.5 Service Agreement between Petitioner and Chevron U.S.A., Inc. Singapore Operations (Branch) P-16.6 Service Agreement between Petitioner and Chevron North Sea Limited P-16.7 Service Agreement between Petitioner and Chevron International Pte. Ltd. P-16.8 Service Agreement between Petitioner and Chevron Asia Pacific Holdings, Limited (with Chevron Alkhalij as branch) P-16.9 Service Agreement between Petitioner and Chevron Lubricants Lanka PLC P-16.10 Service Agreement between Petitioner and Chevron Singapore Pte. Ltd. P-16.11 Service Agreement between Petitioner and Chevron Trading Pte. Ltd. P-16.12 Service Agreement between Petitioner and Chevron South Africa (PTY) Limited P-16.13 Service Agreement between Petitioner and Chevron Africa-Pakistan Service (PTY) Ltd. P-16.14 Service Agreement between Petitioner and Chevron Hong Kong Ltd. P-16.15 Service Agreement between Petitioner and Chevron Malaysia Limited P-16.16 Service Agreement between Petitioner and Chevron New Zealand P-16.17 Service Agreement between Petitioner and Chevron (Thailand) Limited P-16.18 Service Agreement between Petitioner and Chevron Kuo Pte. Ltd. P-16.19 Service Agreement between Petitioner and Chevron Products UK Limited P-16.20 Service Agreement between Petitioner and Chevron Neftegaz, Inc. P-16.21 Service Agreement between Petitioner and Chevron Overseas Services Corporation P-16.22 Service Agreement between Petitioner and PT Chevron Oil Products Indonesia P-17, inclusive of submarkings Official receipts, invoices and other related documents in support of Petitioner's zero-rated sales for the 1st and 2nd quarters of CY 2012 P-18.1 Bank certifications of inward remittances issued by JP Morgan Chase P-18.2 Bank Statements for the 1st and 2nd quarters of CY 2012 P-19, inclusive of submarkings Supplier's official receipts, invoices and other documents in support Petitioner's purchases of goods and services for the 1st and 2nd quarters of CY 2012 P-21 Petitioner's Audited Financial Statements for CY 2012 P-22 Summary of Input Taxes on Capital Goods P-23 "Settlement to WIP" Account (Account No. 81901300) of Petitioner's general ledger P-24 Fixed Asset Account of Petitioner's general ledger P-25 PP&D VAT Recorded on Capital Expense Account (Account No. 17100100) of Petitioner's general ledger P-26 Sworn Statement of Ms. Hyacinth Pacifico-Carreon P-26.1 Signature of Ms. Carreon P-27 Sworn Statement of Mr. Godofredo L. Tolores P-27.1 Signature of Mr. Tolores P-28 Sworn Statement of Ms. Jennifer A. Valdez P-28.1 Signature of Ms. Valdez P-29 Report on the Findings of the Independent Certified Public Accountant (CPA), Ms. Czarina R. Miranda, dated March 12, 2015 P-29.1 Signature of Ms. Miranda P-30.1 Petition for Review for the 1st quarter of CY 2012 P-30.2 Petition for Review for the 2nd quarter of CY 2012 P-31.1 Collection Summary of Zero-rated Sales and Vatable Sales for the 1st quarter of CY 2012 P-31.2 Collection Summary of Zero-rated Sales and Vatable Sales for the 2nd quarter of CY 2012 P-32, inclusive of submarkings Summary List of Sales (SLS) for the 1st and 2nd quarters of CY 2012 P-33, inclusive of submarkings Official receipts for Petitioner's zero-rated sales for 1st and 2nd quarters of CY 2012 P-34, inclusive of submarkings Official receipts for Petitioner's vatable sales for 1st and 2nd quarters of CY 2012 P-35.1 Summary of Export Sales for the 1st quarter of CY 2012 P-35.2 Summary of Export Sales for the 2nd quarter of CY 2012 P-36.1 Summary List of Purchases (SLP) for the 1st quarter of CY 2012 P-36.2 SLP for the 2nd quarter of CY 2012 P-37.1 Summary List of Importations (SLI) for the 1st quarter of CY 2012 P-37.2 SLI for the 2nd quarter of CY 2012 P-38.1 Schedule of Domestic Purchases of Goods for the 1st quarter of CY 2012 P-38.2 Schedule of Domestic Purchases of Goods for the 2nd quarter of CY 2012 P-39.1 Schedule of Domestic Purchases of Services and Purchases of Services Rendered to Non-residents for the 1st quarter of CY 2012 P-39.2 Schedule of Domestic Purchases of Services and Purchases of Services Rendered to Non-residents for the 2nd quarter of CY 2012 P-40.1 Schedule of Capital Goods Purchased for the 1st quarter of CY 2012 P-40.2 Schedule of Capital Goods Purchased for the 2nd quarter of CY 2012 P-41.1 Schedule of Importation of Goods for the 1st quarter of CY 2012 P-41.2 Schedule of Importation of Goods for the 2nd quarter of CY 2012 P-42.1, inclusive of submarkings Official Receipts, Invoices, Import Entry and Internal Revenue Declarations (IEIRD), Monthly Remittance Returns of VAT and Other Percentage Taxes Withheld (BIR Form No. 1600) and other documents supporting Petitioner's input VAT for the 1st and 2nd quarters of CY 2012 (Validly Supported) P-42.2, inclusive of submarkings Official Receipts, IEIRDs, Monthly Remittance Returns of VAT and Other Percentage Taxes Withheld (BIR Form No. 1600) and other documents supporting Petitioner's input VAT for the 1st and 2nd quarters of CY 2012 (With findings) P-43 Amortization of Input VAT: Monthly Summary of Input Taxes for the 1st and 2nd quarters of CY 2012 P-44.1 General Ledger No. 17100100 "PP&D Property Taxes for the 1st quarter of CY 2012" P-44.2 General Ledger No. 17100100 "PP&D Property Taxes for the 2nd quarter of CY 2012" P-45 Input Taxes on Purchases from Prior Months/Quarters P-46 Input Taxes on Purchases in Succeeding Months/Quarters P-47 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 4th quarter of CY 2011, which was filed with the BIR through its EFPS with Filing Reference No. 101200005968960 on May 22, 2012 P-48.1 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 1st quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008422718 on January 28, 2014 P-48.2 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 2nd quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008670933 on March 10, 2014 P-48.3 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 3rd quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008404675 on January 24, 2014 P-48.4 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 4th quarter of CY 2013 which was filed with the BIR through its EFPS with Filing Reference No. 101400008561615 on February 19, 2014 P-49.1 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 1st quarter of CY 2014 which was filed with the BIR through its EFPS with Filing Reference No. 101400009648574 on September 15, 2014 P-49.2 Petitioner's Amended Quarterly VAT Return (BIR Form No. 2550-Q) for the 2nd quarter of CY 2014 which was filed with the BIR through its EFPS with Filing Reference No. 101400009665944 on September 18, 2014 P-50.1 Journal Entry on Reclassification of Input Tax Claimed to "A/R Cur-Input Tx Rec" Account No. 15802060 (Doc. No. 40003786) for the 1st quarter of CY 2012 P-50.2 Journal Entry on Reclassification of Input Tax Claimed to "A/R Cur-Input Tx Rec" Account No. 15802060 (Doc. No. 40003786) for the 2nd quarter of CY 2012 P-51.1 Journal Entry on Recognition of Capital Goods and Amortization of Input VAT for the 1st quarter of CY 2012 P-51.2 Journal Entry on Recognition of Capital Goods and Amortization of Input VAT for the 2nd quarter of CY 2012 P-52.1 BIR eSubmission Validation Report for SLS, SLP, SLI for the 1st quarter of CY 2012 P-52.2 BIR eSubmission Validation Report for SLS, SLP, SLI for the 2nd quarter of CY 2012 P-53.1 Settlement Advice from Bank of the Philippine Islands for the 1st quarter of CY 2012 P-53.2 Settlement Advice from Bank of the Philippine Islands for the 2nd quarter of CY 2012 P-54.1 Release Instruction from the Bureau of Customs for the 1st quarter of CY 2012 P-54.2 Release Instruction from the Bureau of Customs for the 2nd quarter of CY 2012 P-55 Sworn Statement of Ms. Miranda P-55.1 Signature of Ms. Miranda P-56 VAT OR No. 29110 P-57 VAT OR No. 29768 P-58 Sworn Statement of Ms. Ma. Nerita C. Ferreol to Questions Propounded by Atty. Strella Marie G. Sacdalan dated May 2, 2016 P-58-1 Signature of Ms. Ferreol During the May 17, 2016 hearing, counsel for respondent manifested that she has no evidence to present. 45 The Memorandum (For Respondent) 46 was filed on December 6, 2016; while petitioner's Memorandum 47 was filed on January 19, 2017. Thus, in the Resolution 48 dated January 30, 2017, the instant Petition for Review was declared submitted for decision. The parties stipulated on the following issue 49 for resolution of this Court: Whether or not petitioner is entitled to a tax refund or tax credit in the aggregate amount of Thirty-Five Million Nine Hundred Four Thousand Eight Hundred Thirty-Six and 60/100 Pesos (P35,904,836.60) allegedly representing excess and unutilized input VAT attributable to zero-rated sales for the first and second quarters of CY 2012. Section 112 (A) of the National Internal Revenue Code of 1997, as amended, provides the basis for the refund or tax credit of excess input VAT attributable to zero-rated or effectively zero-rated sales, to wit: "SEC. 112. Refunds or Tax Credits of Input Tax. (A) Zero-rated or Effectively Zero-rated Sales . Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however , That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further , That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally , That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales." Based on the foregoing provision, in order to be entitled to refund or tax credit of input tax due or paid attributable to zero-rated or effectively zero-rated sales, the following requisites must be satisfied: 1. That there must be zero-rated or effectively zero-rated sales; 2. That input taxes are due or paid; 3. That such input taxes were attributable to zero-rated sales or effectively zero-rated sales; 4. That the input taxes were not applied against any output VAT liability; and 5. That the claim for refund was filed within the two-year prescriptive period. Timeliness of the filing of the administrative and judicial claims As explicitly stated under Section 112 (A) of NIRC of 1997, as amended, the application for the issuance of TCC or the refund of unutilized excess input VAT must be filed within two (2) years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the first and second quarters of CY 2012 which closed on March 31, 2012 and June 30, 2012, respectively. Counting two years from the said dates, petitioner had until March 31, 2014 and June 30, 2014, respectively, within which to file its administrative claim for tax credit or refund. Clearly, petitioner's administrative claims filed with the DOF-OSS were seasonably filed, as shown below: Case No. Taxable Quarter of CY 2012 Close of the Taxable Quarter Last Day to File Administrative Claim Date of Filing of Administrative Claim 8790 First Quarter March 31, 2012 March 31, 2014 October 31, 2013 50 8835 Second Quarter June 30, 2012 June 30, 2014 January 16, 2014 51 As to the timeliness of petitioner's judicial appeal, Section 112 (C) of the NIRC of 1997, as amended, provides as follows: "SEC. 112. Refunds or Tax Credits of Input Tax . xxx xxx xxx (C) Period within which Refund or Tax Credit of Input Taxes shall be Made . In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one-hundred-twenty-day period, appeal the decision or the unacted claim with the Court of Tax Appeals." Accordingly, respondent has one hundred twenty (120) days from the date of submission of the complete documents within which to grant or deny the claim. In case of respondent's inaction on the claim, petitioner is given a period of thirty (30) days from the expiration of the 120-day period to appeal the claim before this Court. aDSIHc It must be noted that the 120-day period begins to run from the date of submission of complete documents supporting the administrative claim. If there is no evidence showing that the taxpayer was required to submit or actually submitted additional documents after the filing of the administrative claim, it is presumed that the complete documents accompanied the claim when it was filed. 52 In the case of Pilipinas Total Gas, Inc. vs. Commissioner of Internal Revenue ("Pilipinas Total Gas" for brevity) , 53 the Supreme Court held that upon filing of the application for tax credit or refund for excess creditable input taxes, the taxpayer-claimant is given thirty (30) days within which to complete the required documents, unless given further extension by the head of the processing unit. If, in the course of the investigation and processing of the claim, additional documents are required for the proper determination of the legitimate amount of claim, the taxpayer-claimants shall submit such documents within thirty (30) days from request of the investigating/processing office. Notice, by way of a request from the tax collection authority to produce the complete documents in these cases, is essential. It is only upon the submission of these documents that the 120-day period would begin to run. In this case, with regard to the judicial claim for the first quarter of CY 2012 (CTA Case No. 8790), petitioner received a Letter of Authority 54 dated November 28, 2013, with attached First Notice 55 dated February 7, 2014, requiring petitioner to submit additional documents in support of its administrative claim for refund. In compliance therewith, petitioner submitted several documents on February 17, 2014 56 (first batch) and on February 27, 2014 57 (final batch). Counting 120 days from February 27, 2014, the date when petitioner submitted the last batch of documents, respondent had until June 27, 2014, within which to grant or deny the claim. However, petitioner failed to observe this period as required by law and prematurely filed its Petition for Review on March 28, 2014. The observance of the 120-day period is a mandatory and jurisdictional requisite to the filing of a judicial claim for refund before the CTA. As such, its non-observance would warrant the dismissal of the judicial claim for lack of jurisdiction. 58 Thus, CTA Case No. 8790, or petitioner's claim for refund for the first quarter of CY 2012, must be denied for lack of jurisdiction. It must be emphasized that jurisdiction over the subject matter or nature of an action is fundamental for a court to act on a given controversy, and is conferred only by law and not by the consent or waiver upon a court which, otherwise, would have no jurisdiction over the subject matter or nature of an action. Lack of jurisdiction of the court over an action or the subject matter of an action cannot be cured by the silence, acquiescence, or even by express consent of the parties. If the court has no jurisdiction over the nature of an action, its only jurisdiction is to dismiss the case. The court could not decide the case on the merits. 59 As regards the claim for refund for the second quarter of CY 2012 (CTA Case No. 8835), petitioner, upon filing of its administrative claim on January 16, 2014, simultaneously submitted the supporting documents. Since there was no written notice sent by respondent requiring petitioner to submit additional documents, the 120-day period commenced on the same date and lapsed on May 16, 2014. Accordingly, petitioner had 30 days, or until June 15, 2014, to appeal the inaction of respondent. Hence, petitioner's judicial claim via Petition for Review on June 13, 2014 was timely filed. The Court will now proceed to determine petitioner's compliance with the remaining requisites to be entitled to its claim for refund for the second quarter of CY 2012 (CTA Case No. 8835). Petitioner had zero-rated sales/receipts for the 2nd quarter of CY 2012 Petitioner asserts that the services it renders to entities doing business outside the Philippines are subject to zero percent (0%) VAT pursuant to Section 108 (B) (2) of the NIRC of 1997, as amended, to wit: "SEC. 108. Value-Added Tax on Sale of Services and Use or Lease of Properties . xxx xxx xxx (B) Transactions Subject to Zero Percent (0%) Rate . The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate: (1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" In the case of Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. , 60 the Supreme Court held that in order for the supply of services to be VAT zero-rated under Section 108 (B) (2) of the NIRC of 1997, as amended, the following requisites must be met: 1. the services must be other than processing, manufacturing or repacking of goods; 2. the recipient of such services is doing business outside the Philippines; and 3. payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations. It is undisputed that petitioner is registered with the BIR as a VAT taxpayer and was issued a Certificate of Registration with Taxpayer's Identification No. 201-056-391-000. 61 Petitioner is also licensed by the Securities and Exchange Commission to transact business in the Philippines as ROHQ under SEC Registration No. A199802486 dated June 3, 1998, 62 with purposes limited to general administration and planning; business planning and coordination; sourcing/procurement of raw materials and components; corporate finance advisory services; marketing control and sales promotion; training and personnel management; logistic services; research and development services and product development; technical support and maintenance; data processing and communication; and business development. 63 Such services are not in the same category as "processing, manufacturing or repacking of goods," thereby complying with the first requisite. ETHIDa Anent the second requisite, petitioner presented the following documents showing its client-affiliates are non-resident foreign corporations doing business outside the Philippines: 1. Certification of Non-Registration of Company issued by the SEC; 64 2. Articles/Certificate of Incorporation/Registration; 65 3. Tax Residence Certificates; 66 4. Screenshots of Chevron Subsidiary Governance Website; 67 and 5. Service Agreements. 68 However, each of the aforesaid documents, standing alone, is inadequate proof that petitioner's client is a non-resident foreign corporation doing business outside the Philippines. While the SEC Certificates of Non-Registration of Company show that the named entities are not registered corporations or partnerships in the Philippines, the same do not prove that such entities are non-resident foreign corporations doing business outside the Philippines. The same holds true with the Articles/Certificates of Incorporation/Registration and the Tax Residence Certificates which only prove that therein named entities were incorporated/organized abroad. However, these documents do not necessarily establish that such entities are not doing business in the Philippines. Likewise, the Service Agreements only indicate the names and addresses of petitioner's customers to whom it renders services but they do not establish that such customers are non-resident foreign corporations doing business outside the Philippines. In the case of Sitel Philippines Corporation (formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue , 69 the Supreme Court held that while Sitel's documentary evidence, which included Certifications issued by the Securities and Exchange Commission and Agreements between Sitel and its foreign clients, may have established that Sitel rendered services to foreign corporations and received payment therefor through inward remittances, said documents failed to specifically prove that such foreign clients were doing business outside the Philippines or have a continuity of commercial dealings outside the Philippines. Therefore, in order to be considered as non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by both SEC Certificate of Non-Registration and proof of incorporation/registration in a foreign country ( e.g. , Articles/Certificate of Incorporation/Registration and/or Tax Residence Certificate) and that there is no other indication which would disqualify said entity in being classified as a non-resident foreign corporation. In this regard, the Court cannot give credence or probative value to the printed screenshots of Chevron Subsidiary Governance Website 70 as the information contained therein were retrieved from the database made and maintained by petitioner's group of companies. Thus, the said documents are self-serving and can be easily manipulated to favor petitioner in view of its affinity with the entities that maintain or keep the said database. As a result, only the following clients of petitioner for the second quarter of CY 2012 shall be considered as non-resident foreign corporations doing business outside the Philippines: Client SEC Certificate of Non- Registration of Company Articles/ Certificate of Incorporation/ Registration Tax Residence Certificate Chevron Australia Pty. Ltd. "P-10.5" "P-11.27" "P-12.15" Chevron Canada Ltd. "P-10.10" - "P-12.5" Chevron China Energy Co. "P-10.11" - "P-12.1" Chevron Corporation "P-10.12" "P-11.22" "P-12.2" Chevron International Pte. Ltd. "P-10.18" "P-11.25" - Chevron Malaysia Limited "P-10.27" - "P-12.16" Chevron New Zealand "P-10.31" "P-11.26" "P-12.10" Chevron North Sea Ltd. "P-10.32" "P-11.23" "P-12.6" Chevron Products UK Limited "P-10.39" - "P-12.12" Chevron South Africa (Pty.) Ltd. "P-10.42" - "P-12.8" Chevron Thailand Limited "P-10.44" "P-11.28" "P-12.11" Chevron USA Singapore Branch "P-10.47" "P-11.24" - On the other hand, the following entities are disqualified as non-resident foreign corporations doing business outside the Philippines; hence, petitioner's sales/receipts derived from services rendered thereto shall be denied of VAT zero-rating, to wit: Client SEC Certificate of Non- Registration of Company Articles/ Certificate of Incorporation/ Registration Tax Residence Certificate Screenshot of Chevron Subsidiary Governance Website Chevron Alkhalij "P-10.2" 71 - - "P-14.2" 72 Chevron Asia Pacific EP Company "P-10.3" - - "P-14.3" Chevron Asia South Limited "P-10.4" - - "P-14.4" Chevron Bangladesh "P-10.6" - - "P-14.6" Chevron Business and Real Estate Service "P-10.7" - - "P-14.7" Chevron Caltex Services Corporation "P-10.9" - - - Chevron Energy Technology Co. "P-10.13" - - "P-14.13" Chevron Global Downstream "P-10.14" - - - Chevron Hong Kong Ltd. "P-10.16" - - "P-14.16" Chevron International Limited "P-10.17" - - "P-14.17" Chevron Information Technology Co. "P-10.20" - - "P-14.20" Chevron Int'l. Exploration Production "P-10.22" - - "P-14.22" Chevron Kuo Pte. Ltd. "P-10.23" - - "P-14.23" Chevron Lubricant/EFCA "P-10.24" - - - Chevron Lubricant Oils "P-10.26" - - "P-14.26" Chevron NA Exploration Production Co. "P-10.28" - - "P-14.28" Chevron Neftegaz, Inc. "P-10.29" - - "P-14.29" Chevron Oronite Company LLC "P-10.34" - - "P-14.33", "P-15.3" Chevron Oronite Pte. Ltd. "P-10.35" - - "P-14.34", "P-15.4" Chevron Petroleum Company "P-10.36" - - "P-14.35", "P-15.5" Productos Chevron Mexico "P-10.37" - - "P-14.36" Chevron Products Company "P-10.38" - - "P-14.37" Chevron Services Company "P-10.40" - - "P-14.39" Chevron Singapore Pte. Ltd. "P-10.41 - - "P-14.40" Chevron Texaco China Energy Co. "P-10.43" - - "P-14.42" 73 Chevron Trading Ltd. Pte. "P-10.45" - - "P-14.45" CUSA Global Lubricants Asia Pacific "P-10.48" - - - UNOCAL East China Sea Ltd. "P-10.49" - - "P-14.49" Chevron Pakistan Limited - - - - Chevron Texaco Malampaya LLC - - - - Accordingly, petitioner's declared zero-rated sales/receipts for the second quarter of CY 2012 in the amount of P762,320,083.93 should be reduced by P509,009,470.33, broken down as follows: cSEDTC Exhibit Client OR No. Date Amount in US$ Amount in PhP "P-33.44" Chevron Alkhalij 3448 13-Apr-12 $31,011.65 P1,323,587.28 "P-33.45" Chevron Products Company 3449 17-Apr-12 599,696.04 25,508,125.90 "P-33.48" Chevron Information Technology Co. 3452 25-Apr-12 2,259,066.71 96,541,312.39 "P-33.54" Chevron International Exploration Production 3458 25-Apr-12 87,882.03 3,755,642.31 "P-33.56" Chevron Products Company 3460 25-Apr-12 73,318.78 3,133,281.20 "P-33.57" Chevron Trading Ltd. Pte. 3461 25-Apr-12 41,288.19 1,764,452.56 "P-33.58" Chevron Business Real Estate Service 3462 25-Apr-12 26,988.88 1,153,370.94 "P-33.59" Chevron International Limited 3463 25-Apr-12 26,696.39 1,140,871.37 "P-33.60" Chevron Energy Technology Co. 3464 25-Apr-12 25,107.51 1,072,970.51 "P-33.61" Chevron Hong Kong Ltd. 3465 25-Apr-12 23,609.90 1,008,970.09 "P-33.62" Chevron Oronite Company LLC 3466 25-Apr-12 23,225.69 992,550.85 "P-33.63" Chevron Global Downstream 3467 25-Apr-12 21,884.48 935,234.19 "P-33.64" Chevron Kuo Pte. Ltd. 3468 25-Apr-12 21,461.33 917,150.85 "P-33.65" CUSA Global Lubricants Asia Pacific 3469 25-Apr-12 7,779.42 332,453.85 "P-33.67" Chevron Texaco China Energy Co. 3471 25-Apr-12 2,309.01 98,675.64 "P-33.68" Chevron Asia South Limited 3472 25-Apr-12 1,498.70 64,047.01 "P-33.69" Chevron Texaco Malampaya LLC 3473 25-Apr-12 1,259.73 53,834.62 "P-33.71" Chevron Asia Pacific EP Company 3475 25-Apr-12 245.95 10,510.68 "P-33.72" Chevron NA Exploration Production Co. 3476 25-Apr-12 14.52 620.51 "P-33.73" Chevron Services Company 3477 25-Apr-12 1,437,282.45 61,396,089.28 "P-33.76" Chevron Caltex Services Corporation 3480 26-Apr-12 23,594.00 1,007,859.89 "P-33.77" Chevron Neftegaz, Inc. 3481 26-Apr-12 10,261.85 438,353.27 "P-33.78" Chevron Oronite Pte. Ltd. 3482 26-Apr-12 6,667.83 284,828.28 "P-33.79" Chevron Lubricant Oils SA 3483 26-Apr-12 979.78 41,853.05 "P-33.80" Chevron Bangladesh 3484 26-Apr-12 7.49 319.95 "P-33.83" Chevron Lubricant/EFCA 3487 27-Apr-12 8,168.81 347,756.92 "P-33.84" UNOCAL East China Sea Ltd. 3488 27-Apr-12 807.37 34,370.80 "P-33.85" Chevron Products Company 3489 17-May-12 589,662.71 25,156,258.96 "P-33.86" Chevron Information Technology Co. 3490 25-May-12 2,215,901.02 96,385,429.32 "P-33.90" Chevron Singapore Pte. Ltd. 3494 25-May-12 131,875.14 5,736,195.74 "P-33.92" Chevron Hong Kong Ltd. 3496 25-May-12 113,363.77 4,931,003.48 "P-33.93" Chevron Energy Technology Co. 3497 25-May-12 30,846.47 1,341,734.23 "P-33.94" Chevron Neftegaz, Inc. 3498 25-May-12 10,261.85 446,361.46 "P-33.95" Chevron Petroleum Company 3499 25-May-12 3,654.50 158,960.42 "P-33.97" Chevron Oronite Pte. Ltd. 3501 29-May-12 1,579.88 69,080.89 "P-33.98" Chevron Services Company 3502 31-May-12 1,423,337.80 61,643,040.28 "P-33.100" Productos Chevron Mexico 3504 04-Jun-12 1,827.26 79,308.16 "P-33.101" Chevron Lubricant Oils SA 3505 05-Jun-12 244.94 10,644.94 "P-33.102" Chevron Products Company 3506 18-Jun-12 578,973.89 24,553,600.08 "P-33.103" Chevron Pakistan Limited 3507 19-Jun-12 28,997.17 1,224,542.65 "P-33.105" Chevron Information Technology Co. 3509 25-Jun-12 2,031,125.92 8,132,656.75 "P-33.106" Chevron Services Company 3510 25-Jun-12 1,412,019.67 6,039,017.42 "P-33.115" Chevron Products Company 3519 25-Jun-12 99,249.77 4,495,476.64 "P-33.116" Chevron Neftegaz, Inc. 3520 25-Jun-12 10,261.85 4,216,217.93 "P-33.117" Chevron Kuo Pte. Ltd. 3521 25-Jun-12 8,811.20 59,983,843.25 "P-33.119" Chevron Bangladesh 3523 27-Jun-12 6,637.13 283,033.26 "P-33.120" Chevron Lubricant/EFCA 3524 28-Jun-12 17,991.50 763,970.28 Total $13,478,737.93 P509,009,470.33 In relation to the third requisite, Section 113 (A) (2), (B) (1), (2) (c) and (3) of the NIRC of 1997, as amended, as implemented by Section 4.113-1 (A) (2), (B) (1) and (2) (c) of Revenue Regulations (RR) No. 16-05, provide that a VAT taxpayer, like herein petitioner, shall, for every lease of goods or properties and for every sale, barter or exchange of services, issue a VAT official receipt which must contain the following information: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons . (A) Invoicing Requirements . A VAT-registered person shall issue: xxx xxx xxx (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services . (B) Information Contained in the VAT Invoice or VAT Official Receipt . The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided , that: xxx xxx xxx (c) If the sale is subject to zero percent (0%) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; xxx xxx xxx (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service;" (Emphasis supplied) "SEC. 4.113-1. Invoicing Requirements . (A) A VAT-registered person shall issue : xxx xxx xxx (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt . The following information shall be indicated in VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided , That: xxx xxx xxx (c) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Emphasis supplied) Pursuant to the foregoing provisions, the foreign currency remittances referred to under Section 108 (B) (2) of the NIRC of 1997, as amended, must likewise be supported by VAT zero-rated official receipts. To prove that petitioner rendered services to its foreign affiliates and was paid in foreign currency duly accounted for in accordance with the rules and regulations of the BSP for the second quarter of CY 2012, petitioner submitted documents such as Zero-rated Official Receipts, 74 Summary of Export Sales, 75 Certificate of Inward Remittance, 76 Tie-up of Collection Summary vs. per Inward Remittances and Bank Statements, and the report of the Court-commissioned Independent Certified Public Account. 77 SDAaTC Upon examination of the foregoing pieces of evidence, the Court noted that O.R. No. 3474 78 under the name of Chevron Texaco China Energy Co. per schedule of export sales, actually pertain to PT Chevron Oil Products Indonesia as evidenced by the supporting official receipt and Bank Statement. 79 Since petitioner did not provide documents to prove that PT Chevron Oil Products Indonesia is a non-resident foreign corporation doing business outside the Philippines, the related sales/receipts thereto in the amount of $367.40 (P15,700.85) shall also be denied of VAT zero-rating. The rest of petitioner's declared zero-rated sales/receipts in the amount of $4,317,677.89, with peso equivalent of P253,294,912.75, 80 qualify for VAT zero-rating under Section 108 (B) (2) of the NIRC of 1997, as amended: Exhibit Client OR No. Date Amount in US$ Amount in PhP "P-33.46" Chevron China Energy Co. 3450 23-Apr-12 $11,462.56 P488,391.99 "P-33.47" Chevron South Africa (Pty.) Ltd. 3451 24-Apr-12 121,269.44 5,153,822.35 "P-33.49" Chevron Australia Pty. Ltd. 3453 25-Apr-12 182,671.35 7,806,467.95 "P-33.50" Chevron Australia Pty. Ltd. 3454 25-Apr-12 177,779.65 7,597,420.94 "P-33.51" Chevron Malaysia Limited 3455 25-Apr-12 150,909.30 6,449,115.38 "P-33.52" Chevron Thailand Limited 3456 25-Apr-12 94,247.86 4,027,686.32 "P-33.53" Chevron USA Singapore Branch 3457 25-Apr-12 92,765.09 3,964,320.09 "P-33.55" Chevron International Pte. Ltd. 3459 25-Apr-12 76,568.75 3,272,168.80 "P-33.66" Chevron Canada Ltd. 3470 25-Apr-12 3,699.67 158,105.56 "P-33.74" Chevron North Sea Ltd. 3478 26-Apr-12 290,619.30 12,414,322.94 "P-33.75" Chevron Products UK Limited 3479 26-Apr-12 70,550.54 3,013,692.44 "P-33.81" Chevron Corporation 3485 26-Apr-12 246,037.87 10,509,947.46 "P-33.82" Chevron New Zealand 3486 26-Apr-12 73,565.65 3,131,785.87 "P-33.87" Chevron New Zealand 3491 25-May-12 275,146.40 11,968,090.47 "P-33.88" Chevron International Pte. Ltd. 3492 25-May-12 184,201.58 8,012,247.93 "P-33.89" Chevron Australia Pty. Ltd. 3493 25-May-12 182,671.35 7,945,687.26 "P-33.91" Chevron Thailand Limited 3495 25-May-12 123,031.63 5,351,528.06 "P-33.96" Chevron USA Singapore Branch 3500 29-May-12 110,290.70 4,821,193.70 "P-33.99" Chevron Corporation 3503 01-Jun-12 224,338.33 9,753,840.43 "P-33.104" Chevron South Africa (Pty.) Ltd. 3508 22-Jun-12 99,229.72 4,183,377.74 "P-33.107" Chevron Corporation 3511 25-Jun-12 237,225.08 10,077,531.01 "P-33.108" Chevron New Zealand 3512 25-Jun-12 203,593.59 86,284,023.79 "P-33.109" Chevron North Sea Ltd. 3513 25-Jun-12 193,746.20 7,145,505.95 "P-33.110" Chevron Australia Pty. Ltd. 3514 25-Jun-12 191,442.74 374,307.56 "P-33.111" Chevron International Pte. Ltd. 3515 25-Jun-12 168,205.21 6,088,583.69 "P-33.112" Chevron Malaysia Limited 3516 25-Jun-12 143,325.26 435,932.56 "P-33.113" Chevron Australia Pty. Ltd. 3517 25-Jun-12 142,158.47 8,648,835.60 "P-33.114" Chevron USA Singapore Branch 3518 25-Jun-12 105,823.52 8,230,509.67 "P-33.118" Chevron Products UK Limited 3522 26-Jun-12 141,101.08 5,986,469.24 Total $4,317,677.89 P253,294,912.75 Having resolved that petitioner had valid VAT zero-rated sales/receipts for the second quarter of CY 2012 in the amount of P253,294,912.75, the Court proceeds to determine whether petitioner incurred input taxes in connection thereto and if said input taxes were not applied against any output VAT liability of petitioner. Petitioner incurred/paid input taxes attributable to zero- rated sales/receipts for the 2nd quarter of CY 2012 and said input taxes were not applied against any output VAT In its Quarterly VAT Return 81 for the second quarter of CY 2012, petitioner reflected a total amount of P19,589,509.40 input VAT arising from domestic purchases and importation of goods and services, detailed as follows: Particulars Input VAT Domestic Purchase of Capital Goods exceeding P1M P3,150,802.33 Domestic Purchase of Goods other than Capital Goods 596,986.60 Importation of Goods other than Capital Goods 95,890.00 Domestic Purchase of Services 11,977,007.80 Services Rendered by Non-residents 3,768,822.67 Total P19,589,509.40 In support thereto, petitioner presented invoices, official receipts, import documents, BIR Forms No. 1600, and other documents 82 which were all examined by the ICPA. In her report, the total amount was accounted as follows: Findings Input VAT Exhibit Reference to ICPA Report Domestic Purchases of Goods other than Capital Goods Properly Supported Supported by original copies of sales invoice showing all the information required under the Tax Code, as amended P297,645.50 P-42.1 Annex B-1 Supported by original copies of billing invoice showing all the information required under the Tax Code, as amended 658.93 P-42.1 Annex B-2 Supported by original copies of charge invoice showing all the information required under the Tax Code, as amended 82,427.69 P-42.1 Annex B-3 Supported by original copies of retail invoice showing all the information required under the Tax Code, as amended 2,669.28 P-42.1 Annex B-4 Subtotal 383,401.40 With Observation Supported by original copies of sales invoice dated outside the quarter of claim but within the period of claim 108,913.40 P-42.1 Annex B-5 Supported by original copy of charge invoice dated outside the quarter of claim but within the period of claim 16,607.14 P-42.1 Annex B-6 Supported by original copies of retail invoice dated outside the quarter of claim but within the period of claim 1,660.63 P-42.1 Annex B-7 Subtotal 127,181.17 With Exceptions Supported by original copy of billing statement invoice dated outside CY 2012 54,015.00 P-42.2 Annex B-9 Input VAT not verified 32,389.03 P-42.2 Annex B-12 Total P596,986.60 Domestic Purchase of Services Properly Supported Supported by original copies of VAT ORs showing all the information required under the Tax Code, as amended P10,141,877.17 P-42.1 Annex C-1 With Observation Supported by certified true copies of VAT ORs showing all the information required under the Tax Code, as amended 1,120,115.65 P-42.1 Annex C-2 Supported by original copies of VAT ORs dated outside the quarter of claim but within the period of claim 488,672.82 P-42.1 Annex C-7 Supported by original copies of VAT ORs dated ahead the quarter of claim but within the period of claim and where amount per OR differs from amount per schedule 62,281.52 P-42.1 Annex C-8 Supported by original copies of VAT ORs where amount per OR differs from amount per schedule 99,066.65 P-42.1 Annex C-9 Subtotal 1,770,136.64 With Exceptions Supported by original copies of VAT ORs where the amount of input VAT was not indicated 15,087.19 P-42.2 Annex C-11 Supported original copies of VAT ORs dated outside CY 2012 30,648.00 P-42.2 Annex C-12 Supported by original copy of sales invoice ahead the quarter of claim but within the period of claim 51.96 P-42.2 Annex C-16 Supported by original copies of Acknowledgement Receipt 112.07 P-42.2 Annex C-17 Subtotal 45,899.22 Input VAT not verified 19,094.77 P-42.2 Annex C-18 Total P11,977,007.80 Services rendered by Non-residents Properly Supported Supported by BIR Form No. 1600 and proofs of payment P1,075,245.05 P-42.1 Annex D-1 With Observation Supported by BIR Form No. 1600 and proofs of payments where name of suppliers were not indicated in the face of the return 2,693,577.62 P-42.1 Annex D-2 Total P3,768,822.67 Importation of Goods other than Capital Goods Properly Supported Supported by Import Entry and Internal Revenue Declarations (IEIRDs) P95,890.00 P-42.1 Annex E-1 Total P95,890.00 Domestic Purchase of Capital Goods exceeding 1 Million Properly Supported Supported by original copies of sales invoice showing all the information required under the Tax Code, as amended P204,165.82 P-42.1 Annex F-1 Supported by original copies of charge invoice showing all the information required under the Tax Code, as amended 122,142.86 P-42.1 Annex F-2 Subtotal 326,308.68 With Observation Supported by original copies of billing invoice ahead the quarter of claim but within the period of claim and where amount per invoice differs from amount per schedule 240.00 P-42.1 Annex F-4 Supported by original copies of billing invoice where amount per invoice differs from amount per schedule 360.00 P-42.1 Annex F-5 Supported by original copies of charge invoice dated ahead of the quarter of claim but within the period of claim 70,714.29 P-42.1 Annex F-6 Supported by original copies of sales invoice dated ahead the quarter of claim but within the period of claim 775,153.29 P-42.1 Annex F-7 Represents capitalized purchases of services supported by original copies of VAT official receipts and photocopies of sales invoice 424,344.18 P-42.1 Annex F-9 Represents capitalized purchases of services supported by certified true copies of VAT official receipts and photocopies of sales invoice 604,117.11 P-42.1 Annex F-10 Represents capitalized purchases of services supported by certified true copies of VAT official receipts and photocopies of sales invoice dated ahead the quarter of claim but within the period of claim 755,146.39 P-42.1 Annex F-11 Represents capitalized purchases of services supported by original copies of VAT official receipts showing all the information required under the Tax Code, as amended 194,418.39 P-42.1 Annex F-13 Subtotal 2,824,493.65 Total P3,150,802.33 GRAND TOTAL P19,589,509.40 The Court agrees with the above findings. The input VAT in the amount of P1,675,641.11 shall be disallowed from petitioner's claim for non-compliance with the substantiation requirements under Sections 110 (A) and 113 (A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8, and 4.113-1 of RR No. 16-05, as amended, to wit: Findings Input VAT Exhibit Reference to ICPA Report Domestic Purchases of Goods other than Capital Goods For being dated outside the second quarter of CY 2012 Supported by original copies of sales invoice dated outside the quarter of claim but within the period of claim P108,913.40 P-42.1 Annex B-5 Supported by original copy of charge invoice dated outside the quarter of claim but within the period of claim 16,607.14 P-42.1 Annex B-6 Supported by original copies of retail invoice dated outside the quarter of claim but within the period of claim 1,660.63 P-42.1 Annex B-7 Supported by original copy of billing statement invoice dated outside CY 2012 54,015.00 P-42.2 Annex B-9 Without supporting documents (Input VAT not verified) 32,389.03 P-42.2 Annex B-12 Total P213,585.20 Domestic Purchase of Services For being dated outside the second quarter of CY 2012 Supported by original copies of VAT ORs dated outside the quarter of claim but within the period of claim P488,672.82 P-42.1 Annex C-7 Supported by original copies of VAT ORs dated ahead the quarter of claim but within the period of claim and where amount per OR differs from amount per schedule 62,281.52 P-42.1 Annex C-8 Supported original copies of VAT ORs dated outside CY 2012 30,648.00 P-42.2 Annex C-12 Supported by original copy of sales invoice ahead the quarter of claim but within the period of claim 51.96 P-42.2 Annex C-16 Where the amount of VAT is not separately indicated Supported by original copies of VAT ORs where the amount of input VAT was not indicated 15,087.19 P-42.2 Annex C-11 For being supported by document other than Official Receipt Supported by original copies of Acknowledgement Receipt 112.07 P-42.2 Annex C-17 Without supporting documents (Input VAT not verified) 19,094.77 P-42.2 Annex C-18 Total P615,948.33 Domestic Purchase of Capital Goods exceeding 1 Million For being dated outside the second quarter of CY 2012 Supported by original copies of billing invoice ahead the quarter of claim but within the period of claim and where amount per invoice differs from amount per schedule P240.00 P-42.1 Annex F-4 Supported by original copies of charge invoice dated ahead of the quarter of claim but within the period of claim 70,714.29 P-42.1 Annex F-6 Supported by original copies of sales invoice dated ahead the quarter of claim but within the period of claim 775,153.29 P-42.1 Annex F-7 Total P846,107.58 GRAND TOTAL P1,675,641.11 In addition, petitioner's input VAT claim should be further decreased by P1,227,779.71, detailed below, for failure to meet the substantiation requirements prescribed under the afore-mentioned VAT law and regulations: Supplier O.R. No./ AWB/BL No. Date Input Tax Reference Domestic Purchase of Services Dated outside the second quarter of CY 2012 Jollibee Foods Corporation 0013695 31-Jan-12 P2,919.01 Exhibit P-42.1, Annex C-1, p. 294 Manabat Delgado Amper and Co. 14888 09-Jul-12 62,100.00 Exhibit P-42.1, Annex C-1, p. 298 Maxicare Healthcare Corp. 0144565 25-Jul-12 669,528.46 Exhibit P-42.1, Annex C-1, p. 302 One Sky Trading & Construction 0022 14-Mar-12 27,360.00 Exhibit P-42.1, Annex C-1, p. 320 Amount of Input VAT is not separately indicated One Sky Trading & Construction 0019 18-Apr-12 369,982.24 Exhibit P-42.1, Annex C-2, p. 2 Subtotal P1,131,889.71 Importation of Goods other than Capital Goods Supported by IEIRD without machine-validation as required by Section 4.110-8 of R.R. No. 16-05 OC Tanner P03C041491 18-Apr-12 P20,008.00 Exhibit P-42.1, Annex E-1, pp. 12-13 OC Tanner P03C047117 22-Apr-12 40,578.00 Exhibit P-42.1, Annex E-1, pp. 14-15 Supported by IEIRD without machine-validation as required by Section 4.110-8 of R.R. No. 16-05 and dated outside the second quarter of CY 2012 Flextronics Mfg. P03C001532 12-Mar-12 11,841.00 Exhibit P-42.1, Annex E-1, p. 9 OC Tanner P03C020132 02-Mar-12 23,463.00 Exhibit P-42.1, Annex E-1, pp. 10-11 Subtotal P95,890.00 Total P1,227,779.71 Hence, out of the P19,589,509.40 declared input VAT for the second quarter of CY 2012, only the amount of P16,686,088.58 is supported by proper documents, computed as follows: EcTCAD Domestic Purchase of Capital Goods exceeding P1M Domestic Purchase of Goods other than Capital Goods Importation of Goods other than Capital Goods Domestic Purchase of Services Services Rendered by Non- Residents Total Amount declared per Quarterly VAT Return P3,150,802.33 P596,986.60 P95,890.00 P11,977,007.80 P3,768,822.67 P19,589,509.40 Less: Disallowances Per ICPA Report 846,107.58 213,585.20 - 615,948.33 - 1,675,641.11 Per this Court's further verification - - 95,890.00 1,131,889.71 - 1,227,779.71 Input VAT validly substantiated by documents P2,304,694.75 P383,401.40 - P10,229,169.76 P3,768,822.67 P16,686,088.58 Pursuant to Section 110 (A) (2) of the NIRC of 1997, as amended, the input VAT on purchases of capital goods exceeding P1 Million should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. Only the input VAT allowable for the second quarter of CY 2012 can be claimed by petitioner. Hence, out of the P2,304,694.75 input VAT related to purchases of capital goods exceeding P1 Million, only the amount of P98,093.72 is creditable for the said quarter, computed as follows: Supplier Month Acquired Input VAT Monthly Input Tax Credit 83 Allowable Input Tax for the Second Quarter of CY 2012 Annex F-1 Integrated Computer Systems, Inc. April P15,428.57 P257.14 P771.43 One Sky Trading & Construction April 76,054.25 1,267.57 3,802.71 Phil-Data Business Systems, Inc. April 112,683.00 1,878.05 5,634.15 Annex F-2 Microdata Systems and Management, Inc. April 122,142.86 2,035.71 6,107.14 Annex F-5 Planton Martinex Flores San Pedro and Leano Law Offices April 360.00 6.00 18.00 Annex F-9 One Sky Trading & Construction May 424,344.18 7,072.40 14,144.81 Annex F-10 One Sky Trading & Construction May 604,117.11 10,068.62 20,137.24 Annex F-11 One Sky Trading & Construction April 755,146.39 12,585.77 37,757.32 Annex F-13 E.E. Black Limited April 194,418.39 3,240.31 9,720.92 Total P2,304,694.75 P38,411.58 P98,093.72 In sum, petitioner's creditable substantiated input VAT amounts only to P14,479,487.55, as computed below: Particulars Input VAT Amortized Input VAT on Domestic Purchase of Capital Goods exceeding P1Million P98,093.72 Domestic Purchase of Goods other than Capital Goods 383,401.40 Domestic Purchase of Services 10,229,169.76 Services Rendered by Non-residents 3,768,822.67 Total P14,479,487.55 Since petitioner did not submit VAT invoices/receipts proving the existence of its reported input VAT carry-over from previous quarter in the amount of P154,534,947.94, 84 its output VAT liability for the second quarter of CY 2012 in the amount of P3,023,241.48 shall be offset against the valid input VAT of P14,479,487.55, resulting in an excess input VAT of P11,456,246.07, computed as follows: HSAcaE 2nd Quarter of CY 2012 Substantiated Input VAT P14,479,487.55 Less: Output Tax Due 3,023,241.48 Excess Input VAT P11,456,246.07 The total excess input VAT of P11,456,246.07 can be attributed to the entire zero-rated receipts declared by petitioner in the amount of P762,320,083.93; however, only the input VAT of P3,806,549.13 is attributable to the valid zero-rated receipts of P253,294,912.75, computed as follows: Excess Input VAT P11,456,246.07 Multiply by Valid Zero-Rated Sales/Receipts x 253,294,912.75 Divide by Total Declared Zero-Rated Sales/Receipts 762,320,083.93 Input VAT Attributable to Valid Zero-Rated Sales/Receipts P3,806,549.13 Even though the claimed input VAT was carried over by petitioner in its succeeding Quarterly VAT Returns, 85 the same remained unutilized until it was deducted as "VAT Refund/TCC Claimed" 86 in its Quarterly VAT Return for the fourth quarter of CY 2013. Thus, the excess input VAT of P194,440,615.18 87 as of the end of the fourth quarter of CY 2013 which was to be carried over to the succeeding first quarter of CY 2014 88 no longer included the subject claim. In fine, petitioner has sufficiently proven its entitlement to a refund or issuance of TCC in the reduced amount of P3,806,549.13, representing its excess and unutilized input VAT attributable to its zero-rated sales for the second quarter of CY 2012. WHEREFORE , premises considered, the Petition for Review in CTA Case No. 8790 is DENIED for lack of jurisdiction, while the Petition for Review in CTA Case No. 8835 is PARTIALLY GRANTED . Accordingly, respondent is ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner in the amount of P3,806,549.13 representing petitioner's excess and unutilized input VAT attributable to its zero-rated sales for the second quarter of CY 2012. SO ORDERED. (SGD.) CIELITO N. MINDARO-GRULLA Associate Justice Roman G. del Rosario, P.J. and Erlinda P. Uy, J. , concur. Footnotes 1. SEC. 7. Jurisdiction . The CTA shall exercise: (a) Exclusive appellate jurisdiction to review by appeal, as herein provided: xxx xxx xxx (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; 2. SEC. 3. Cases within the jurisdiction of the Court in Division . The Court in Division shall exercise: (a) Exclusive original over or appellate jurisdiction to review by appeal the following: xxx xxx xxx (2) Inaction by 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 arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code or other applicable law provides a specific period for action; x x x 3. SEC. 4. Where to appeal; mode of appeal . (a) An appeal from a decision or ruling or the inaction of the Commissioner of Internal Revenue on disputed assessments or claim for refund of internal revenue taxes erroneously or illegally collected, the decision or ruling of the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, the Secretary of Agriculture, and the Regional Trial Court in the exercise of their original jurisdiction, shall be taken to the Court by filing before it a petition for review as provided in Rule 42 of the Rules of Court. The Court in Division shall act on the appeal. 4. Pars. 2 and 3, Admitted Facts, Joint Stipulation of Facts and Issues (JSFI), CTA Case No. 8790, Docket, vol. II, p. 1794. 5. Par. 4, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794. 6. Par. 5, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibits "P-1" and "P-2", CTA Case No. 8790, Docket, vol. III, pp. 2129-2157. 7. Exhibit "P-8.1", CTA Case No. 8790, Docket, vol. III, pp. 2187-2188. 8. Exhibit "P-8.3". 9. Exhibit "P-8.2", CTA Case No. 8790, Docket, vol. III, pp. 2189-2190. 10. Exhibits "P-4.1", "P-4.2" and "P-4.3", CTA Case No. 8790, Docket, Vol. III, pp. 2159-2161. 11. Exhibits "P-5.1", "P-5.2", "P-5.3", "P-5.4", "P-5.5", and "P-5.6", CTA Case No. 8790, Docket, vol. III, pp. 2166-2171. 12. Exhibits "P-4.4", "P-4.5", "P-4.6", and "P-4.7", CTA Case No. 8790, Docket, vol. III, pp. 2162-2165. 13. Exhibits "P-5.7", "P-5.8", "P-5.9", "P-5.10", "P-5.11" and "P-5.12", CTA Case No. 8790, Docket, vol. III, pp. 2172-2177. 14. Par. 6, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibits "P-6.1", CTA Case No. 8790, Docket, vol. III, pp. 2178-2180. 15. Par. 7, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibit "P-7.1", CTA Case No. 8790, Docket, vol. III, pp. 2182-2184. 16. Par. 8, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibit "P-7.2", CTA Case No. 8790, Docket, vol. III, pp. 2185-2186. 17. Exhibits "P-6.2", CTA Case No. 8790, Docket, vol. III, p. 2181. 18. CTA Case No. 8790, Docket, vol. I, pp. 14-20. 19. CTA Case No. 8835, Docket, pp. 6-12. 20. CTA Case No. 8790, Order dated April 25, 2014 and Resolution dated May 27, 2014, Docket, pp. 57 and 59. 21. CTA Case No. 8790, Docket, vol. I, pp. 60-66. 22. CTA Case No. 8835, Docket, pp. 56-60. 23. CTA Case No. 8790, Notice of Pre-Trial Conference, Docket, vol. I, p. 68. 24. CTA Case No. 8790, Docket, vol. I, pp. 74-77. 25. CTA Case No. 8790, Docket, vol. I, pp. 80-81. 26. CTA Case No. 8790, Docket, vol. I, pp. 106-110. 27. CTA Case No. 8835, Docket, pp. 41-44. 28. CTA Case No. 8835, Docket, pp. 54-55. 29. CTA Case No. 8790, Docket, vol. I, pp. 123-124. 30. CTA Case No. 8790, Docket, vol. I, pp. 137-141. 31. CTA Case No. 8790, Docket, vol. II, pp. 1698-1713. 32. CTA Case No. 8790, Docket, vol. II, pp. 1793-1802. 33. CTA Case No. 8790, Docket, vol. II, p. 1804. 34. CTA Case No. 8790, Docket, vol. II, pp. 1814-1825. 35. CTA Case No. 8790, Docket, vol. I, pp. 125-128. 36. Oath of Commission, CTA Case No. 8790, Docket, vol. II, p. 1879. 37. Minutes of the Hearing dated February 10, 2015, CTA Case No. 8790, Docket, vol. II, pp. 1874-1878; Sworn Statement of Ms. Hyacinth Pacifico-Carreon to Questions Propounded by Atty. Rosa Margarita A. De Guzman, CTA Case No. 8790, Docket, vol. I, pp. 153-173. 38. Minutes of the Hearing dated March 10, 2015 and August 13, 2015, CTA Case No. 8790, Docket, vol. II, pp. 1888-1889 and 1981-1982; Sworn Statement of Mr. Godofredo L. Tolores to Questions Propounded by Atty. Rosa Margarita A. De Guzman and Supplemental Sworn Statement of Mr. Godofredo L. Tolores to Questions Propounded by Atty. Rosa Margarita A. De Guzman, CTA Case No. 8790, Docket, vol. II, pp. 1611-1626 and 1971-1977. 39. Minutes of the Hearing dated March 31, 2015, CTA Case No. 8790, Docket, vol. II, pp. 1932-1935; Sworn Statement of Ms. Czarina R. Miranda to Questions Propounded by Atty. Rosa Margarita A. De Guzman, CTA Case No. 8790, Docket, vol. II, pp. 1896-1930. 40. Minutes of the Hearing dated April 21, 2015, CTA Case No. 8790, Docket, vol. II, pp. 1939-1942; Sworn Statement Ms. Jennifer A. Valdez to Questions Propounded by Atty. Rosa Margarita A. De Guzman, CTA Case No. 8790, Docket, vol. II, pp. 1684-1688. 41. CTA Case No. 8790, Docket, vol. III, pp. 1992-2052. 42. CTA Case No. 8790, Docket, vol. IV, pp. 3140-3142. 43. Minutes of the Hearing dated May 17, 2016, CTA Case No. 8790, Docket, vol. IV, pp. 3254-3256; Sworn Statement of Ms. Ma. Nerita C. Ferreol to Questions Propounded by Atty. Strella Marie G. Sacdalan, CTA Case No. 8790, Docket, vol. IV, pp. 3169-3176. 44. CTA Case No. 8790, Docket, vol. IV, pp. 3350-3353. 45. Minutes of the Hearing dated May 17, 2016, CTA Case No. 8790, Docket, vol. IV, pp. 3254-3256; Order dated May 17, 2016, CTA Case No. 8790, Docket, vol. IV, pp. 3257-3258. 46. CTA Case No. 8790, Docket, vol. IV, pp. 3428-3434. 47. CTA Case No. 8790, Docket, vol. IV, pp. 3447-3473. 48. CTA Case No. 8790, Docket, vol. IV, p. 3474. 49. Issues, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1795. 50. Exhibits "P-4.1" to "P-4.2", CTA Case No. 8790, Docket, vol. III, pp. 2159-2160. 51. Exhibits "P-4.4" to "P-4.5", CTA Case No. 8790, Docket, vol. III, pp. 2162-2163. 52. Silicon Philippines, Inc. (Formerly Intel Philippines Manufacturing, Inc.) vs. Commissioner of Internal Revenue , G.R. No. 182737, March 2, 2016. 53. G.R. No. 207112, December 8, 2015. 54. Exhibit "P-6.1", CTA Case No. 8790, Docket, vol. III, p. 2178. 55. Exhibit "P-6.1", CTA Case No. 8790, Docket, vol. III, pp. 2179-2180. 56. Exhibit "P-7.1", CTA Case No. 8790, Docket, vol. III, pp. 2182-2184. 57. Exhibit "P-7.2", CTA Case No. 8790, Docket, vol. III, pp. 2185-2186. 58. Cargill Philippines, Inc. vs. Commissioner of Internal Revenue , G.R. No. 203774, March 11, 2015. 59. Nippon Express (Philippines) Corp. vs. Commissioner of Internal Revenue , G.R. No. 185666, February 4, 2015. 60. G.R. No. 153205, January 22, 2007. 61. Par. 4, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibit "P-3", CTA Case No. 8790, Docket, vol. III, p. 2158. 62. Par. 3, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibit "P-1", Docket, CTA Case No. 8790, Docket, vol. III, p. 2129. 63. Par. 5, Admitted Facts, JSFI, CTA Case No. 8790, Docket, vol. II, p. 1794; Exhibit "P-1", Docket, CTA Case No. 8790, Docket, vol. III, p. 2129. 64. Exhibits "P-10.1" to "P-10.49", CTA Case No. 8790, Docket, vol. III, pp. 2205-2253. 65. Exhibits "P-11.21" to "P-11.28", CTA Case No. 8790, Docket, vol. IV, pp. 3266-3340. 66. Exhibits "P-12.1" to "P-12.16", CTA Case No. 8790, Docket, vol. III, pp. 2697-2735. 67. Exhibits "P-14.1" to "P-14.49.1" and "P-15" to "P-15.7.1", CTA Case No. 8790, Docket, vol. III, pp. 2739-2797. 68. Exhibits "P-16.1" to "P-16.19", CTA Case No. 8790, Docket, vols. III-IV, pp. 2798-3115; Exhibits P-16.20 to P-16.22, Annex A-4, separate folders. 69. G.R. No. 201326, February 8, 2017. 70. Exhibits "P-14.1" to "P-14.49.1" and "P-15" to "P-15.7.1", Docket, vol. III, pp. 2739-2797. 71. The name of the entity per SEC Certification is "Chevron Al Khalij A Branch of Chevron Asia Pacific Holdings Limited." 72. The name of the entity per the printed screenshot is "Chevron Asia Pacific Holdings Limited." 73. The name of the entity per the printed screenshot is "PT Chevron Oil Products Indonesia." 74. Exhibits "P-33.44" to "P-33.120". 75. Exhibit "P-35.2". 76. Exhibit "P-18.1", Docket, vol. IV, p. 3401. 77. Exhibit "P-29". 78. Exhibit "P-33.70". 79. Exhibit "P-18.2", p. 36. 80. Total Zero-rated Sales declared per return P762,320,083.93 Less: Receipts from entities not qualified as non-resident foreign corporation not doing business in the Philippines 509,009,470.33 Receipts from PT Chevron Oil Products Indonesia 15,700.85 Valid Zero-rated Sales for the Second Quarter of CY 2012 P253,294,912.75 81. Exhibit "P-8.2". 82. Exhibits "P-42.1" to "P-42.2". 83. Useful life is based on CAPEX Amortization Schedule (Exhibit "P-43"). 84. Line 20A of Quarterly VAT Return for the First Quarter of CY 2012, Exhibit "P-8.3". 85. Exhibits "P-8.4" (3rd Qtr. of CY 2012), "P-8.5" (4th Qtr. of CY 2012), "P-48.1" (1st Qtr. of CY 2013), "P-48.2" (2nd Qtr. of CY 2013), "P-48.3" (3rd Qtr. of CY 2013), and "P-48.4" (4th Qtr. of CY 2013). 86. Exhibit "P-48.4" (4th Qtr. of CY 2013), Line 23D. 87. Exhibit "P-48.4" (4th Qtr. of CY 2013), Line 29. 88. Exhibit "P-49.1".