Case Digest (G.R. No. 199689) Core Legal Reasoning Model
Core Legal Reasoning Model
Facts:
In Maibarara Geothermal, Inc. v. Commissioner of Internal Revenue (G.R. No. 250479, July 18, 2022), Maibarara Geothermal, Inc. (MGI), a Philippine corporation and registered VAT taxpayer (TIN 007-843-328-000), operates a 20 MW geothermal power project in Batangas and Laguna. During taxable year 2011, MGI filed quarterly VAT returns for Q1–Q4 on April 25, July 25, October 19, 2011, and January 20, 2012, respectively. It then filed administrative claims for refund of unutilized input VAT of ₱10,095,979.46, ₱3,134,942.99, ₱1,534,692.20, and ₱1,023,598.99 for each quarter on March 22, June 24, September 26, and December 13, 2013. The Commissioner failed to act, prompting MGI to lodge petitions for review with the Court of Tax Appeals (CTA) First Division (CTA Case Nos. 8699, 8732, 8771, 8811), which were consolidated and denied in an August 18, 2017 decision. Following denial of reconsideration on January 3, 2018, MGI elevated the matter to the CTA En Banc, which, by decision dated Case Digest (G.R. No. 199689) Expanded Legal Reasoning Model
Expanded Legal Reasoning Model
Facts:
- Petitioner and Registration
- Maibarara Geothermal, Inc. (MGI) is a Philippine corporation engaged in exploration, extraction, exploitation, storage, use, treatment, preparation, sale and distribution of geothermal steam, brine and electricity; and construction and operation of geothermal power facilities.
- MGI is a VAT-registered taxpayer (BIR Cert. No. OCN3RC0000483772; TIN 007-843-328-000) and a Renewable Energy Developer for a 20 MW Maibarara Geothermal Power Project (DOE Cert. No. GRESC 2011-01-025; BOI Cert. No. 2011-06).
- VAT Returns and Administrative Refund Claims
- Quarterly VAT returns for taxable year 2011 filed on:
- Q1 – April 25, 2011
- Q2 – July 25, 2011
- Q3 – October 19, 2011
- Q4 – January 20, 2012
- Administrative claims for refund of unutilized input VAT filed with BIR RDO No. 43A:
- First quarter (P 10,095,979.46) – March 22, 2013
- Second quarter (P 3,134,942.99) – June 24, 2013
- Third quarter (P 1,534,692.20) – September 26, 2013
- Fourth quarter (P 1,023,598.99) – December 13, 2013
- Commissioner of Internal Revenue failed to act on all claims.
- Court of Tax Appeals Proceedings
- Petitioner filed four consolidated petitions for review (CTA Case Nos. 8699, 8732, 8771, 8811) on August 16, 2013; November 15, 2013; February 21, 2014; April 30, 2014.
- CTA First Division denied the petitions on August 18, 2017; motion for reconsideration denied January 3, 2018.
- CTA En Banc affirmed on March 14, 2019; motion for reconsideration denied November 15, 2019.
- MGI filed a Petition for Review on Certiorari before the Supreme Court (G.R. No. 250479).
Issues:
- Whether petitioner is entitled to refund or tax credit of its unutilized input VAT for the first, second, third, and fourth quarters of taxable year 2011.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)