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Manila Bulletin devider Philippines devider National devider CTA junks P3.2-M tax refund sought by Sankyu-ATS Consortium-B

CTA junks P3.2-M tax refund sought by Sankyu-ATS Consortium-B

Published Jul 22, 2025 11:58 am
The Court of Tax Appeals (CTA) has dismissed for lack of jurisdiction the petition filed by Sankyu-ATS Consortium-B seeking a tax refund of P3.2 million for alleged unutilized creditable input value-added tax (VAT) in 2019.
Sankyu-ATS Consortium-B is a consortium created under an agreement between ATS Construction International, Inc. and Sankyu, Inc. on Oct. 4, 2017. It is registered with the Bureau of Internal Revenue (BIR) as a VAT taxpayer.
In a decision, the CTA said that for VAT claims within a region of the BIR, the regional director is the official empowered to approve or disapprove the claim within the 90-day period prescribed under the National Internal Revenue Code (NIRC).
It also said the participation of a revenue district officer after the filing of the claim is limited to verification or processing.
Thus, the CTA pointed out that in cases of claims for VAT refunds filed with the Revenue District Office (RDO), the appealable decision is that rendered by the regional director not the one issued by a revenue district officer.
In the case filed by Sankyu-ATS Consortium, the VAT refund was denied on Dec. 15, 2021 by Revenue District Officer Gledonio B. Teope Jr.
“In fine, as the subject of the present appeal does not constitute a decision contemplated by law as appealable to this Court, the Petition for Review must necessarily be dismissed,” the CTA ruled.
It also explained that “since no appealable decision was issued by the proper official, the Court is without jurisdiction to entertain the present Petition for Review.”
The 13-page decision was written by Associate Justice Lanee S. Cui-David with the concurrence of Associate Justice Roman G. Del Rosario.
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