Nippon Express v Cir Case No. 5

NIPPON EXPRESS (PHILIPPINES) CORP., v. COMMISSIONER OF INTERNAL REVENUE G.R. No. 185666 Feb!"# $, %&15 F"'* Petitioner Corporation applied for a tax credit/refund based on section 112 of the Tax Code in the amount of P24,826,667.61 P24,826,667.61 representin representin the !alue of input "#T paid b$ the corporation in relation to sales %hich are attributable to &ero'rated sales. Petitioner Petitioner corporation corporation (led the administrati!e administrati!e claim %ith the %ith %ith the )ne'*t )ne'*top op *hop *hop +nter +nter'# '#en enc$ c$ Tax Credi Creditt and ut$ ut$ ra%b ra%bacacCenter of the epartment of inance )**#C')0 on *eptember 24, 21. a!in a!in no resol resoluti ution on from from the )**#C' )**#C'), ), petiti petitione onerr corpor corporati ation on (led (led a petition for re!ie% %ith the CT# on #pril 24, 22. The CT# denied the calim for tax credit/refund for petitioner3s failure to compl$ %ith the receipt and in!oicin reuirements pro!ided b$ the Tax Code for refund based on &ero' rated transactions. I!e* 1. id the CT# CT# acuire acuire 5urisdiction 5urisdiction o!er the contro!ers$ contro!ers$ 2. +s ther there e a die dierrence ence bet% bet%ee een n ain! ain!oi oici cin n reui euirremen ements ts and recei eceipt pt reuirements reuirements in &ero'rated transactions

R!+-* 1. o, o, the the CT# CT# did did not not acu acuir ire e 5uri 5urisdi sdict ctio ion n o!er o!er the the contr contro! o!er ers$ s$.. The The *uprem *upreme e Court Court stated stated that that strict strict compli complianc ance e %ith %ith the presc prescrip ripti! ti!e e peri period ods s in clai claimi min n for for refun efund d of cred credit itab able le inpu inputt tax tax due due or paid paid attr attriibuta butabl ble e to an$ an$ &ero' ero'rrated ated or ee eecti! cti!e el$ &ero' ero'rrates ates sal sales Commissioner of Internal Revenue v. San Roque Power Corporation, Taganito Mining Corporation v. Commissioner of Internal Revenue, and Phil Ph ilex ex Mini Mining ng Corp Corpor orat atio ion n v. Comm Commis issi sion oner er of Inte Intern rnal al Reve Revenu nue) e).. Petit etitio ione nerr Corp Corpor orat atio ion n has has fail failed ed to comp compl$ l$ %ith %ith the the 12 129 9: : da$ da$ period, %hich is mandator$ and 5urisdictional, in (lin its petition for re!ie%. The 12 da$ period for the administrati!e o;ce to act ended on *eptember 22, 21, thus petitioner should ha!e (led its petition for re!ie% thirt$ da$s thereafter or on or before #pril 24, 22. 2. # "#T in!oice is necessar$ for e!er$ sale, barter or exchane of oods or prope propert rties ies %hile %hile a "#T o!ial o!ial re!eipt re!eipt prope properl$ rl$ pertai pertains ns to e!er$ e!er$ lease of oods or properties, and e!er$ sale, barter or exchane of  ser!ices. ser!ices. +n other %ords, %ords, the "#T in!oice is the seller3s seller3s best proof of 

the sale of the oods or ser!ices to the bu$er %hile the "#T receipt is the bu$er3s best e!idence of the pa$ment of oods or ser!ices recei!ed from the seller.