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PAL wins P402-M tax refund claim vs BIR, BOC

Philippines | National

PAL wins P402-M tax refund claim vs BIR, BOC

By Jun Ramirez

The Court of Tax Appeals (CTA) has ordered the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC) to refund to the Philippine Airlines (PAL) the more than P402 million in specific taxes that it paid in protest for importing aviation gas.

(Photo from PAL Facebook page)

The court en banc issued the directive, which affirmed the decision of its Special Third Division to grant PAL's petition for a tax refund. The BIR and BOC imposed the taxes on Jet A-1 imported by the flag-carrier in 2009.

The petitioners argued that the airliner was exempted for local purchases, but not when it imported the item as prescribed under Letter of Authority No.013-99.

However, the full court stated that under its franchise (Presidential Decree 1590), PAL is exempted from specific tax if the aviation fuel is not available in the local market at "reasonable quantity, quality, and price".

The 20-page verdict penned by Associate Justice Juanito C. Castaneda, Jr. stated that witnesses and documents presented during the trial showed that the fuel product was not available in the local market at reasonable quantity.

Related Tags

62221 BIR Refund Philippine Airlines court of tax appeals

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