AT&T Communications Services Philippines, Inc. v. Commissioner of Internal Revenue

The taxpayer can file his administrative claim for refund or credit at anytime within the two-year prescriptive period. If he files his claim on the last day of the two-year prescriptive period, his claim is still filed on time. The Commissioner will have 120 days from such filing to decide the claim. If the Commissioner decides the claim on the 120th day, or does not decide it on that day, the taxpayer still has 30 days to file his judicial claim with the CTA.

G.R. No. 185969, 19 November 2014

The issues raised involved are as follows: (a) the interpretation of the 120 day rule for filing an administrative claim for refund or credit, and (2) the significance between a sales invoice and an official receipt as evidence for zero-related transactions.

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Taganito Mining Corporation v. Commissioner of Internal Revenue

The two-year period under Section 229 does not apply to claims for a refund or tax credit for unutilized creditable input VAT because it is not considered ‘excessively’ collected.

G.R. No. 198076, 19 November 2014

The issue was whether or not Taganito’s judcial claim was prematurely filed. It is clear that “the two-year period under Section 229 does not apply to claims for a refund or tax credit for unutilized creditable input VAT because it is not considered ‘excessively’ collected. Instead, San Roque settled that Section 112 applies to claims for a refund or tax credit for unutilized creditable input VAT, thereby making the 120+ 30 day period prescribed therein mandatory and jurisdictional in nature.

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La Suerte Cigar & Cigarette Factor v. Court of Appeals, Commissioner of Internal Revenue

Stemmed leaf tobacco is subject to the specific tax under Section 141(b).

G.R. Nos. 125346, 136328-29, 144942, 148605, 158197, 165499

Excise tax is “a tax on the production, sale, or consumption of a specific commodity in a country. Section 110 of the 1986 Tax Code explicitly provides that the ‘excise taxes on domestic products shall be paid by the manufacturer or producer before [the] removal [of those products] from the place of production.’ ‘It does not matter to what use the article[s] subject to tax is put; the excise taxes are still due, even though the articles are removed merely for storage in some other place and are not actually sold or consumed.’ Continue reading here.