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Manila Bulletin devider Philippines devider National devider CTA turns down sugar trader's P13.4 M tax refund petition

CTA turns down sugar trader's P13.4 M tax refund petition

Published Jul 22, 2020 14:04 pm  |  Updated Jul 22, 2020 14:04 pm

The Court of Tax Appeals (CTA) has turned down the P13.4 million tax refund petition of a sugar trader for failing to present proof it was entitled to it.

Court of Tax Appeals (MANILA BULLETIN)
Court of Tax Appeals
(MANILA BULLETIN)

Sucden Philippines Inc. of Ortigas Center, Pasig City told the court the advanced output value-added tax was illegally collected when it bought some 80,000 bags of refined sugar from Victoria's Milling which was subsequently sold to Del Monte Philippines in 2016.

In a 18-page resolution, the Court's First Division stated the petitioners failed to present evidence the tax was illegally collected.

The CTA added no invoice or official receipt was presented to make the advanced payment creditable as required under Section 110 of the Tax Code.

"The petitioners failed to show that the advance payment represents the erroneously or illegally paid tax," said Associate Justice Esperanza Fabon-Victorino.

She added that tax refund is a form of tax exemption and the petitioner has the burden of proof to establish the factual basis of it's claim for a tax refund, but failed.

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