Carmen Copper Corp. v. Commissioner of Internal Revenue

FIRST DIVISION [G.R. No. 245282. June 19, 2019.] CARMEN COPPER CORPORATION , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . NOTICE Sirs/Mesdames : Please take notice that the Court, First Division, issued a Resolution dated June 19, 2019 which reads as follows : "G.R. No. 245282 (Carmen Copper Corporation v. Commissioner of Internal Revenue) . After review, the Court resolves to DENY the petition for failure to sufficiently show that the Court of Tax Appeals En Banc (CTA) committed any reversible error in its ruling. In denying the petition for review, the CTA reiterated our ruling that "[t]he judicial claim shall be filed within a period of 30 days after the receipt of respondent's decision or ruling after the expiration of the 120-day period, whichever is sooner "; thus, "any claim filed in a period less than or beyond the 120+30 days provided by the [National Internal Revenue Code (NIRC)] is outside the jurisdiction of the CTA." 1 Section 112 (C) of the NIRC, as amended, provides: 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. HTcADC 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. The words of the law are clear and need no interpretation. In this case, petitioner received the initial partial denial dated April 1, 2013 on May 23, 2013. 2 Petitioner filed its judicial claim only on August 18, 2014. 3 It is, therefore, clear that its judicial claim was not timely filed considering that the expiration of the 120-day period came sooner than the date of receipt of respondent's decision/ruling. 4 The CTA is, thus, correct in ruling that the 30-day period should have been reckoned from the expiration of the said 120-day period, not on any other date. We emphasize that the periods provided in Section 112 (C) of the NIRC are mandatory and jurisdictional. Its strict compliance must be observed for a claim for refund or tax credit to prosper. 5 All told, the judicial claim is outside the jurisdiction of the CTA in Division for having been filed beyond the 120+30-day period. WHEREFORE , the petition is DENIED . The Decision dated October 19, 2018 and Resolution dated January 29, 2019 of the Court of Tax Appeals in CTA EB No. 1651 are AFFIRMED . CAIHTE SO ORDERED." Very truly yours, (SGD.) LIBRADA C. BUENA Division Clerk of Court Footnotes 1. Rollo , p. 37, citing Silicon Philippines, Inc. (formerly Intel Philippines Manufacturing, Inc. v. Commissioner of Internal Revenue) G.R. 182737, March 2, 2016, 785 SCRA 351, 365. 2. Id. at 6, 36. 3. Id. at 6. 4. The following shows the determination of the 120+30-day period: Quarter Date of Filing of Administrative Claim End of the 120-day period End of the 30-day period First November 19, 2012 March 19, 2013 April 18, 2013 Second December 5, 2012 April 4, 2013 May 4, 2013 Third December 13, 2012 April 12, 2013 May 12, 2013 Fourth December 13, 2012 April 12, 2013 May 12, 2013 See id. at 36. 5. Commissioner of Internal Revenue v. San Roque Power Corporation , G.R. No. 187485, February 12, 2013, 690 SCRA 336.