- The Supreme Court ruled in favor of Dohle Shipmanagement Philippines Corp. in a VAT case.
- The case stemmed from Dohle, which sought a refund for unutilized input VAT for 2012.
- Dohle filed its administrative claim with the BIR on March 31, 2014, and submitted additional documents on July 28, 2014.
- According to the 1997 Tax Code, the BIR has 120 days to decide on an administrative claim from the date the taxpayer submits complete documents.
- The BIR argued that the 120-day period started when Dohle filed its initial claim on March 31, 2014, making Dohle’s judicial claim, filed on December 23, 2014, too late.
- Both the CTA and the SC ruled in favor of Dohle, saying that the 120-day period began on July 28, 2014, when Dohle submitted additional documents.
- The SC said the 120 days are intended to benefit taxpayers, ensuring the BIR acts on claims.
- The SC also said the 30-day period for submitting additional documents only applies when the BIR determines the initial submission was incomplete.
- In Dohle’s case, the additional documents were submitted voluntarily, making the 120-day period begin on that date.
Source: bworldonline.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
