Case Digest (G.R. No. 205543)
Facts:
- San Roque Power Corporation (San Roque) is a domestic corporation engaged in power generation.
- On October 11, 1997, San Roque entered into a Power Purchase Agreement (PPA) with the National Power Corporation (NPC) to develop hydroelectric facilities at Lower Agno River in San Miguel, Pangasinan.
- San Roque began commercial operations in May 2003.
- In 2006, San Roque incurred creditable input taxes from purchasing capital goods, importing goods, and paying for services of non-residents.
- San Roque filed separate claims with the Bureau of Internal Revenue (BIR) for a refund or tax credit of its creditable input taxes for all four quarters of 2006, asserting that its sales of electricity to NPC were zero-rated under the National Internal Revenue Code (NIRC) of 1997.
- The Commissioner of Internal Revenue (CIR) did not act on San Roque's claims.
- San Roque filed two separate Petitions for Review before the Court of Tax Appeals (CTA), which were consolidated.
- The CTA First Division dismissed the claims for being filed beyond the 30-day prescriptive period.
- San Roque's Motion for Reconsideration was denied, and the CTA en banc affirmed the First Division's decision.
- San Roque filed a Petition for Review on Certiorari with the Supreme Court, challenging the retroactive application of the Aichi doctrine and the strict observance of the 120+30 day periods for filing judicial claims.
Issue:
- (Unlock)
Ruling:
- The Supreme Court denied San Roque's Petition for Review.
- The Court affirmed the CTA en banc's Decision dated June 4, 2012, and Resolution dated January 21, 2013.
- The Court held that San Roque failed to comply with the mandatory and juris...(Unlock)
Ratio:
- The Court emphasized that the 120+30 day periods prescribed under Section 112 of the NIRC of 1997 are mandatory and jurisdictional.
- The Aichi ruling, which strictly required compliance with these periods, was not applied retroactively to San Roque.
- The 120+30 day periods were already in place under the NIRC of 1997 before the Aichi ...continue reading
Case Digest (G.R. No. 205543)
Facts:
San Roque Power Corporation (San Roque), a domestic corporation engaged in the power-generation business, entered into a Power Purchase Agreement (PPA) with the National Power Corporation (NPC) on October 11, 1997, to develop hydroelectric facilities at Lower Agno River in San Miguel, Pangasinan. San Roque commenced commercial operations in May 2003. In 2006, San Roque incurred creditable input taxes from its purchase of capital goods, importation of goods, and payment for services of non-residents. San Roque filed separate claims with the Bureau of Internal Revenue (BIR) for a refund or tax credit of its creditable input taxes for all four quarters of 2006, asserting that its sales of electricity to NPC were zero-rated under the National Internal Revenue Code (NIRC) of 1997. When the Commissioner of Internal Revenue (CIR) failed to act on its claims, San Roque filed two separate Petitions for Review before the Court of Tax Appeals (CTA), which were consolidated. The CTA First Division dismissed the claims for being filed beyond the 30-day prescriptive period. San Roque's Motion for Reconsideration was denied, and the CTA en banc affirmed the First Division's decision. San Roque then filed a Petition for Review on Certiorari with the Supreme Court, challenging the retroactive application of the Aichi doctrine and the strict observance of the 120+30 day periods for filing judicial claims.
Issue:
- Did the CTA en banc commit reversible error in dismissin...