TOTAL (PHILIPPINES) CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY EN BANC TOTAL (PHILIPPINES) CTA EB NO. 1603 CORPORATION, (CTA Case No. 7855) Petitioner, Present: - versus - DEL ROSARIO I PJ CASTANEDA, JR. , UY, FASON-VICTORINO, MINDARO-GRULLA, RINGPIS-LIBAN, and MANAHAN, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, MAY Respondent. x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - x RESOLUTION Fabon - Victorino, J.: In this Motion for Reconsideration 1 filed on November 21, 2018, petitioner prays that the Decision2 promulgated on October 25, 2018, denying its Petition for Review for lack of merit be set aside and a new one be issued ordering respondent to refund or issue tax credit certificate (TCC) in its favor in the amount of Php8,843,288.30, representing its alleged unutilized input VAT for the period October 1, 2006 to December 31, 2006. The dispositive portion of the assailed Decision reads as follows: u-.e WHEREFORE , instant Petition for Review filed by Total (Philippines) Corporation is hereby DENIED, for lack of 1 En Bane docket, pp . 143- 170 . 2 En Bane docket, pp. 125- 137.

RESOLUTION CTA EB NO. 1603 merit. Accordingly, the assailed Decision dated September 15, 2016 and Resolution dated February 9, 2017, are AFFIRMED. SO ORDERED. Petitioner raised the following grounds in support of its motion, to wit: A. The Honorable Court erred in ruling that there is requirement to substantiate input VAT carried over from previous periods in claims for refund of input tax attributable to zero- rated sales; B. The Honorable Court erred in ruling that input VAT must first be proven to exceed output VAT for a claim for refund to prosper; and C. Petitioner is entitled to a refund and/or issuance of tax credit certificate for the unutilized creditable input taxes for the fourth quarter of 2006 that are allocated to its zero- rated sales and sales to companies located in special economic zones/Freeport zones. Verily, the issues raised by petitioner in its Motion for Reconsideration are a replica of the issues invoked in its main pleading, all of which have already been determined and passed upon, first by the Court in Division and subsequently on appeal, by the Court En Bane. To rule on the same issues all over again is reinventing the wheel wasting the precious time of the parties and their respective resources. WHEREFORE, the Motion for Reconsideration filed by petitioner Total (Philippines) Corporation is hereby DENIED, for lack of merit. SO ORDERED.

RESOLUTION CTA EB NO. 1603 We Concur: Presiding Justice 52_.-..~ c. a..14~., Q.. AsEsR~L~~~.stUiYce JU~NITO C. CASTANEDA(JR. ~.~~--L...' Associate Justice MA. BELEN RINGPIS-LIBAN Associate Justice r. :ti:: iJ. M--�~,b~ t"rELiTO N. MINDARO-GRULLA Associate Justice ON LEAVE CATHERINE T. MANAHAN Associate Justice