NIPPON EXPRESS (PHILIPPINES) CORP., v. COMMISSIONER OF INTERNAL REVENUE G.R. No. 185666 Feb!"# $, %&15 F"'* Petitioner Corporation applied for a tax credit/refund based on section 112 of the Tax Code in the amount of P24,826,667.61 P24,826,667.61 representin representin the !alue of input "#T paid b$ the corporation in relation to sales %hich are attributable to &ero'rated sales. Petitioner Petitioner corporation corporation (led the administrati!e administrati!e claim %ith the %ith %ith the )ne'*t )ne'*top op *hop *hop +nter +nter'# '#en enc$ c$ Tax Credi Creditt and ut$ ut$ ra%b ra%bacacCenter of the epartment of inance )**#C')0 on *eptember 24, 21. a!in a!in no resol resoluti ution on from from the )**#C' )**#C'), ), petiti petitione onerr corpor corporati ation on (led (led a petition for re!ie% %ith the CT# on #pril 24, 22. The CT# denied the calim for tax credit/refund for petitioner3s failure to compl$ %ith the receipt and in!oicin reuirements pro!ided b$ the Tax Code for refund based on &ero' rated transactions. I!e* 1. id the CT# CT# acuire acuire 5urisdiction 5urisdiction o!er the contro!ers$ contro!ers$ 2. +s ther there e a die dierrence ence bet% bet%ee een n ain! ain!oi oici cin n reui euirremen ements ts and recei eceipt pt reuirements reuirements in &ero'rated transactions
R!+-* 1. o, o, the the CT# CT# did did not not acu acuir ire e 5uri 5urisdi sdict ctio ion n o!er o!er the the contr contro! o!er ers$ s$.. The The *uprem *upreme e Court Court stated stated that that strict strict compli complianc ance e %ith %ith the presc prescrip ripti! ti!e e peri period ods s in clai claimi min n for for refun efund d of cred credit itab able le inpu inputt tax tax due due or paid paid attr attriibuta butabl ble e to an$ an$ &ero' ero'rrated ated or ee eecti! cti!e el$ &ero' ero'rrates ates sal sales Commissioner of Internal Revenue v. San Roque Power Corporation, Taganito Mining Corporation v. Commissioner of Internal Revenue, and Phil Ph ilex ex Mini Mining ng Corp Corpor orat atio ion n v. Comm Commis issi sion oner er of Inte Intern rnal al Reve Revenu nue) e).. Petit etitio ione nerr Corp Corpor orat atio ion n has has fail failed ed to comp compl$ l$ %ith %ith the the 12 129 9: : da$ da$ period, %hich is mandator$ and 5urisdictional, in (lin its petition for re!ie%. The 12 da$ period for the administrati!e o;ce to act ended on *eptember 22, 21, thus petitioner should ha!e (led its petition for re!ie% thirt$ da$s thereafter or on or before #pril 24, 22. 2. # "#T in!oice is necessar$ for e!er$ sale, barter or exchane of oods or prope propert rties ies %hile %hile a "#T o!ial o!ial re!eipt re!eipt prope properl$ rl$ pertai pertains ns to e!er$ e!er$ lease of oods or properties, and e!er$ sale, barter or exchane of ser!ices. ser!ices. +n other %ords, %ords, the "#T in!oice is the seller3s seller3s best proof of
the sale of the oods or ser!ices to the bu$er %hile the "#T receipt is the bu$er3s best e!idence of the pa$ment of oods or ser!ices recei!ed from the seller.
