For "lack of jurisdiction," the Court of Tax Appeals (CTA) has dismissed the petition filed by Schaeffler Philippines, Inc. seeking a tax refund of P10.27 million from the Bureau of Internal Revenue (BIR).
Schaeffler, a firm engaged in the manufacture of high-precision components and systems for powertrain among other businesses, sought a refund for its alleged excess and unutilized input value added tax (VAT) on importations attributable to its zero-rated sales for the third quarter of 2017.
The BIR told the tax court that Schaeffler's petition for review is "in violation of the doctrine of exhaustion of administrative remedies."
Resolving the issue, the CTA said the petition for review should be dismissed for lack of jurisdiction because Schaeffler "belatedly filed" its petition March 12, 2020 since it only had until Jan. 28, 2020 to do so.
"This Court has appellate jurisdiction over decisions, rulings, or inactions of respondent (BIR); and the appeal must be filed within 30 days from receipt of such decision or ruling, or after the expiration of the period fixed by law for action," the CTA said.
"Regrettably, the filing of the petition for review on March 12, 2020 was beyond the 30-day mandatory and jurisdictional period. The Court, therefore, lacks jurisdiction to hear and decide petitioner's case," it ruled.
Associate Justice Corazon G. Ferrer-Flores wrote the 12-page decision with the concurrence of Associate Justices Ma. Belen M. Ringpis-Liban and Maria Rowena Modesto-San Pedro.