ORICA PHILIPPINES INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION ORICA PHILIPPINES, INC ., CTA Case No . 10152 PeLiLioner , Members: -versus- MANAHAN , Chairperson, REYES-FAJARDO, and ANGELES, JJ. COMMISSIONER OF Prom lJJ. aat2~U<il:~ SEP l. b INTERNAL REVENUE, R e s p o n d e n t. X - - - - - - - - - - - - - - - - - - - - - - ? - - :-:_- ZJ~ ')~ ~ : ~ .: - - - - - X RESOLUTI ON MANAHAN, J.: This r esolves petit ioncr's Mo tion for Reconsideration (Re: Decision o n t he Petition for Review dated 8 May 2024)1 filed on June 24, 2024, praying for giving due course to the instant motion , the reversal of the Court's Decision d ated May 8 , 2024 (Assa iled Dec is ion) ,2 a nd granting its claim for refund in the amount o f Php27, I ~~,243 . 95 r eprese nting its unutilized inpu t value-add ed lax (VAT) attributable to its expor t sales for the second (2nd) to fourth (4 1h) quarters of fiscal year (FY) ended September 30, 20 17 or lh c period from January 1, 20 17 to September 30, 2 0 17. Petitioner a rg u es th a t the judicial a ppeal for VAT refund for the 2nd to 4th qu a rter s o f FY 2 017 was filed within t h e prescriptive period provid ed under the p ertinent provis ions of the 1997 National In te rn a l Reve nue Code (NIRC), as amen ded, and its imple m enting rules and regu lations. Petitione r ins is ts lhal Lh e a pplicable law at the time of t h e filing of the adm ini strative a nd judicia l claims for refu nd is Section 112(C) of the 1997 NIRC , as a m ended by Republic Act (RA) No . 10963 or the Tax Refo rm for Acceleration and Inclusion I Dock et, CTA Case No. 101 52, Vol. Ill. pp. 1180- 1192. 2 !d., Vol. Ill , pp. 116(> 1 1 7<J. ~

RESOLUTION CTA Case No. 10 152 (TRAIN) Law, h en ce, th e j uris prude ntia l b a sis of this Court is n ot in all fours with th e in s ta nt cas e. Petitioner also argu es that to construe inaction of the respon d en t as d eemed d enia l contra ven es the intention of th e lawmake r s in d eleting t h e "d eemed -d enied" provision of th e 1997 NIRC , as amend ed by the TRAIN La w. On the oth er h a n d , responden t , in his Opposition (Re: Motion for Reconsideration of t he Decision dated 8 May 2024)3 filed on July 10 , 2 02 4 , counte r argues that the abovementioned arg um e n ts by p etition er is utterly misplaced. The Ruling This Court sha ll d e termine first wh ether the in stant Motion wa s filed on time . Section 1, Rule 15 o r Lh e Re vis ed Rules of th e Court of Tax Appeals (RRCTA) provides t hat: "SECTI ON 1. Who may and when to file motion.- Any aggrieve d party may seek a recons ideration o r n ew tr ial of any decisio n , rcsolutioJl , o r orci cr of t he Court. He s h a ll file a motio n fo r rcconsicicr<�lt ion or ncvv Lria l within fifteen days from the date he receive d notic e of the decision , re s olution or ord e r of Lh e Co u rL in qucslio n ." (Emp hasis s upplied) The r ecords of th e instan t case reveal that petitioner, through its cou nse l, received th e copy of th e Assailed Decision on May 15 , 2 02 4. 4 In accordance with the abovementioned provision of the RRCTA, respond ent h a d fifteen (15) days from receipt of n otice of s a id d ecision !'rom Ma y 15 , 2024 or until May 30, 2024 within w h ich lo Ci le his motion for reconsideration. Based on th e records of th e case, this Court received th e instant motion on J une 24, 2024. It a ppears from the accompanyin g enve lo pe and lh c n ota tion m a d e by the Judicial Records Divisio n th a t t he motion was se rved "via Grab". 3 Doc ket, Vol. Ill , pp . l 196- 1202. 4 Doc ket, Vol. lll , Not ice of Decision , p. I 165. ~

RESOLUTION CTA Case No. 10152 Thus, the filing of p eti tion er's Motion for Reconsideration (Re: Decision on the Petition for Review dated 8 May 2024) on June 24, 2024 was b eyond the prescriptive period. WHEREFORE, p etitioner 's Motion for Reconsideration (Re: Decision on the Petition for Review dated 8 May 2024) is hereby DENIED for b eing fil ed out of time. SO ORDERED. c~�r.Afc.c..~~-- WE CONCUR: cATHERINE T. MANAHAN Associate Justice :=N. I~ 'VtJf F..R.EI~ �8-~fAt�C~ANRADO Associate Justice HENRY it.NGELES Associate Justice