The Court of Tax Appeals (CTA) has denied for lack of merit the petition of Firmenich (Philippines) Inc. for a tax refund of P736,789.52 for zero-rated transactions from July to September 2017.

Firmenich -- a domestic corporation engaged in the selling and marketing of soap, detergent and perfumes -- argued against the March 13, 2024 decision and the Aug. 13, 2024 resolution issued by the tax court’s special first division.

It alleged that its services qualify as zero-rated transactions and that its input value-added tax (VAT) attributable to such services may be claimed as a tax refund.

The firm also claimed that the court’s special first division wrongfully dismissed its petition for lack of jurisdiction.

In dismissing Firmenich's petition, the court’s special first division ruled that only decisions rendered by the chief of the Bureau of Internal Revenue (BIR) or a duly authorized representative are subject to the CTA’s exclusive appellate jurisdiction.

Firmenich's petition was anchored on the denial letter signed by Ray Anthony O. Geli, revenue district officer (RDO) of BIR Revenue District Office No. 44.

The court’s special first division ruled that the petition as "misplaced" as only the BIR chief's decisions or inaction are appealable to the CTA.

The CTA as a full court denied the appeal. It ruled that "no reversible error in the Court in Division's dismissal of the Petition for Review... for lack of jurisdiction."

"Conversely, RDO Geli's letter, both in form and by the rank of the signatory, does not constitute a decision appealable to the CTA," it pointed out.

The 16-page decision was written by Associate Justice Lanee S. Cui-David with the concurrence of Associate Justices Ma. Belen M. Ringpis-Liban (now the presiding justice of CTA), Catherine T. Manahan, Jean Marie A. Bacorro-Villena, Maria Rowena Modesto-San Pedro, Marian Ivy F. Reyes-Fajardo, Corazon G. Ferrer-Flores, and Henry S. Angeles.