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SECOND DIVISION
PHILEX MINING
CORPORATION,
Petitioner)
CTA Case No. 8819
Members:
-versus-
Respondent.
X- - - - - - - - - - - - - - - - - -
Promulgated:
MAY O
2 2016
- - - - - - - - -- - - -
7.-----r . .
/
2.:/(
D ECISION
COTANGCO -MANALASTAS ,~:
FACTS
Par. I, Summary of Facts Admitted, Stipulation of Facts and Issues (SF I), docket, p. 128.
Par. 3, Summary of Facts Admitted, SFI, docket, p. 129.
DEOSION
CTA CASE NO. 8819
Page 2 of 23
2nd Quarter7
REQUIRED
FILING DATE6
July 25, 2012
3rd Quarters
RETURN
DECISION
the
respective
P42, 125,610.72.
amounts
of
P43,969,988.40
and
10
DECISION
CTA CASE NO. 8819
Page 4 of 23
11
12
DECISION
CfA CASE NO. 8819
Page 5 of 23
ISSUE
DISCUSSION /RULING
17
DECISION
CTA CASE NO. 8819
Page 6 of 23
"SEC. 112. Refunds or Tax Credits of Input Tax.(A) Zero-rated or Effectively Zero-rated Sales. - Any
VAT-registered person, whose sales are zero-rated or
effectively zero-rated may, within two (2) years after the close
of the taxable quarter when the sales were made, apply for
the issuance of a tax credit certificate or refund of creditable
input tax due or paid attributable to such sales, except
transitional input tax, to the extent that such input tax has
not been applied against output tax: Provided, however, That
in the case of zero-rated sales under Section 106(A)(2)(a)(1),
(2) and (b) and Section 108(8)(1) and (2), the acceptable
foreign currency exchange proceeds thereof had been duly
accounted for in accordance with the rules and regulations
of the 8angko Sentral ng Pilipinas (8SP): Provided, further,
That where the taxpayer is engaged in zero-rated or
effectively zero-rated sale and also in taxable or exempt sale
of goods or properties or services, and the amount of
creditable input tax due or paid cannot be directly and
entirely attributed to any one of the transactions, it shall be
allocated proportionately on the basis of the volume of sales:
Provided, finally, That for a person making sales that are
zero-rated under Section 108(8)(6), the input taxes shall be
allocated ratably between his zero-rated and non-zero-rated
sales."
DECISION
CTA CASE NO. 8819
Page 7 of 23
XXX
XXX
Exhibit "P-2".
Exhibit "P-3".
26
Exhibits "P-2-a" and "P-3-a".
27
Exhibits "P-2-b" and "P-3-b".
25
DECISION
CTA CASE NO. 8819
Page 8 of 23
CY2012
Date of Filing of
the Administrative
Claim and
submission of
documents
End of 30 days
from the
expiration of
the 120-day
period
Date of Filing of
the Judicial
Claim
2nd Quarter
April 16,2014
3rd Quarter
Vatable Sales/Receipt
2nd Quarter
(Exhibit "P-16-b")
3rd Quarter
(Exhibit "P-16-d''}
4, 772,880.90
14,013,470.50
Zero-Rated Sales/Receipts
3,876,914,133.26
2,104,425,514.73
Total Sales/Receipts
3,881,687,014.16
2,118,438,985.23
DECISION
CTA CASE NO. 8819
Page 9 of 23
572,745.71
1,681,616.46
218,834,784.03
222,603,106.73
39,531,975.00
35,412,111.00
5,010,759.11
8,395,116.18
263,377,518.14
266,410,333.91
40,201,665.70
223,175,852.44
266,410,333.91
P222,603,106.73
P264, 728,717.45
2nd Quarter
3d Quarter
$ 48,311,005.00
$ 51,338,098.00
Total
$ 99,649,103.00
45,755,375.00
Sub-total
94,066,380.00
51,338,098.00
145,404,4 78.00
(1,748,577.00)
116,894.00
(1,631,683.00)
(1,341,445.00)
(1,297,615.00)
(2,639,060.00)
Sub-total
(3,090,022.00)
{4,270, 743.00)
$90,976,358.00
$50,157,377.00
$141,133,735.00
Total
45,755,375.00
28
Exhibit "P-6".
XXX
XXX
DECISION
CfA CASE NO. 8819
Page 10 of 23
XXX
XXX
DECISION
CTA CASE NO. 8819
Page 11 of 23
XXX
XXX
(c) If the sale is subject to zero percent (0%) valueadded tax, the term 'zero-rated sale' shall be written or
printed prominently on the invoice or receipt;" (Emphasis
supplied)
"SEC. 4.113-1. Invoicing Requirements. (A) A VAT-registered person shall issue:-
XXX
XXX
DECISION
CTA CASE NO. 8819
Page 12 of 23
XXX
XXX
to wit:
"SEC. 237. Issuance of Receipts or Sales or Commercial
Invoices. - All persons subject to an internal revenue tax
shall, for each sale and transfer of merchandise or for
services rendered valued at Twenty-five pesos (P25.00) or
more, issue duly registered receipts or sales or commercial
invoices, prepared at least in duplicate, showing the date of
transaction, quantity, unit cost and description of
merchandise or nature of service. xxx" (Emphasis supplied)
"SEC. 238. Printing of Receipts or Sales or Commercial
Invoices. - All persons who are engaged in business shall
secure from the Bureau of Internal Revenue an authority to
print receipts or sales or commercial invoices before a printer
can print the same.
No authority to print receipts or sales or commercial
invoices shall be granted unless the receipts or invoices to be
printed are serially numbered and shall show, among other
things, the name, business style, Taxpayer Identification
Number (TIN) and business address of the person or entity to
use the same, and such other information that may be
required by rules and regulations to be promulgated by the
Secretary of Finance, upon recommendation of the
Commissioner."
DECISION
CTA CASE NO. 8819
Page 13 of 23
29
DECISION
CTA CASE NO. 8819
Page 14 of 23
Exhibit "P-1".
DECISION
erA CASE NO. 8819
Page 15 of 23
Invoice
No.
Amount
(in US$)
90%
Provisional
Drawing
(in US$)
Final Invoice
Exhibit
Invoice
No.
Amount
(in US$)
Amount
Recorded in the
General Ledger
(in US$)
2640
2641
2643
2646
P-7-ee
P-7-ff
P-7-gg
P-7-hh
23,755,314.16
22,294,277.55
25,181,038.17
21,961,809.63
93,192,439.51
21,379,782.74 P-7-tt
20,064,849.79 P-7-uu
22,662,934.35 P-7-vv
19,765,628.67 P-7-ww
2649
2650
2651
2652
83,873,195.55
22,055,979.52
20,874,985.39
23,452,490.78
22,595,463.89
23,401,072.00
22,354,303.00
24,982,836.00
23,328,169.00
88,978.919.58
94,066,380.00
25,885,793.66
(1,748,577.00)
2631
P-7-ii
37
26,582,495.03
Exhibit "P-7".
23,924,349.33 P-7-xx
2642
DECISION
CTA CASE NO. 8819
Page 16 of 23
2632
22,143,680.12
19,929,312.11
P-7-yy
2639
23,852,921.78
572,464.00
P-7-kk
2636
25,826,294.92
23,243,665.43
P-7-zz
2645
24,795,498.98
(1,220,109.00)
P-7-ll
2637
25,364,037.74
22,827,633.96
P-7-aaa
2644
23,567,388.21
(693,801.00)
99,916,507.81
89,924,960.83
98,101,602.63
(3,090,023.00)
193,108,947.32
173,798,156.38
187,080,522.21
90,976,357 ,QQ38
P-7-ii
Total
Exhibit
Amount
(in US$)
Final Invoice
90%
Provisional
Drawing
(in US$)
Exhibit
Invoice
No.
Amount
(in US$)
Amount
Recorded in
the General
Ledger
(in US$)
P-7-mm
2647
22,821,431.70
20,539,288.53
P-7-bbb
2654
23,110,331.66
24,880,337.00
P-7-nn
2648
23,018,971.04
20,717,073.94
P-7-ccc
2655
24,059,618.22
26,457,761.00
45,840,402.74
41,256,362.47
47,169,949.88
51,338,098.00
P-7-oo
2637
25,364,037.74
22,827,633.96
P-7-ddd
2644
23,567,388.21
(563,341.00)
P-7-pp
2640
23,755,314.16
21,379,782.74
P-7-eee
2649
22,055,979.52
(293, 164.00)
P-7-qq
2641
22,294,277.55
20,064,849.79
P-7-fff
2650
20,874,985.39
(441,109.00)
P-7-rr
2643
25,181,038.17
22,662,934.35
P-7-ggg
2651
23,452,490.78
(338,825.00)
P-7-ss
2646
21,961,809.63
19,765,628.67
P-7-hhh
2652
22,595,463.89
455,718.00
118,556,477.25
106,700,829.51
112,546,307.79
(1,180,721.00)
164,396,879.99
147,957,191.98
159,716,257.67
50,157,377.00
Total
38
39
DECISION
CTA CASE NO. 8819
Page 17 of 23
Provisional
Invoice No.
Amount Recorded
in the General
Ledger
90% Provisional
Drawing
(a)
Actual Remittance
per Bank
Certificates
(b)
23,401,072.00
21,379,782.74
21,379,782.74
22,354,303.00
20,064,849.79
20,064,849.79
22,662,926.35
8.00
2650
Difference
(a-b)
2643
2651
24,982,836.00
22,662,934.35
2646
2652
23,328,169.00
19,765,628.67
19,765,623.67
5.00
94,066,380.00
83,873,195.55
83,873,182.55
13.00
7.47
subtotal
Third Quarter of 2012
2647
2654
24,880,337.00
20,539,288.53
20,539,281.06
2648
2655
26,457,761.00
20,717,073.94
20,717,073.94
51,338,098.00
41,256,362.47
41,256,355.00
7.47
125,129,558.02
125,129,537.55
20.47
subtotal
Total
145,404,478.00
)~tarter
Expected
Balance to be
remitted
(d)= [a-b-c]
Remittance
lel_
Difference
(d-e)
oj 2012
2631
2642
25,885,793.66
23,924,349.33
1,961,444.33
1,961 444.33
2632
2639
23,852 '921. 78
19,929 312.11
3,923 609.67
3,923,576.67
33.00
2636
2645
24,795,498.98
23,243,665.43
1,540,745.87
1,540,723.87
22.00
2637
11,087.68
2644
23,567,388.21
22,827,633.96
739,754.25
739,722.75
31.50
subtotal
98,101,602.63
89,924,960.83
11,087.68
8,165,554.12
8,165,467.62
86.50
2644
23,567,388.21
22 827 633.96
2640
2649
22,055,979.52
21,379,782.74
2641
2650
20,874,985.39
20,064,849.79
2643
2651
22,662,934.35
23 452,490.78
subtotal
Total
,1'
_41
9,984.21
,,,~'"'~>,;
.1
J;
..,
666,212.57
666 202.57
10.00
810,135.60
810,115.60
20.00
789,556.43
789 556.43
h.
_ \1 ::;;;;
:;~2829 835.22
112 546,307.79
106,700 829.51
9 984.21
5,095,739.82
2 265 874.60
2,829,865.22
210,647,910.42
196,625,790.34
21,071.89
13,261,293.94
10,431,342.22
2,829,951.72
f'
DECISION
CTA CASE NO. 8819
Page 18 of 23
Prov.
Inv.
No.
Final
Inv.
No.
Inward Remittance
(in US$)
After the
Current
Quarter
(Catch-up
Adjustment)
After the
Current
Quarter
(Catch-up
Adjustment)
Current
Quarter
Current
_Q_uarter
Total
Total
Difference
2649
2640
23,401,072.00
(293, 164.00)
23,107,908.00
21,379,782.74
666,202.57
22,045,985.31
1,061,922.69
20,064,849.79
810,115.60
20,874,965.39
1,038,228.61
22,662,926.35
789,556.43
23,452,482.78
1,191,528.22
2641
2650
22,354,303.00
(441,109.00)
21,913,194.00
2643
2651
24,982,836.00
(338,825.00)
24,644,011.00
2652
23,328,169.00
455,718.00
23,783,887.00
19,765,623.67
19,765,623.67
4,018,263.33
94 066 380.00
(617 380.00)
93 449 000.00
83 873 182.55
2 265 874.60
86 139 057.15
7 309 942.85
24,880,337.00
20,539,281.06
20,539,281.06
4,341,055.94
2646
subtotal
2647
2634
24 880 337.00
2648
2635
26 457 761.00
26,457 761.00
20,717,073.94
20,717,073.94
5,740,687.06
51,338,098.00
51,338,098.00
41 256 355.00
41 256 355.00
10 081,743.00
2 265 874.60
17 391 685.85
subtotal
Total
(617 380.001
2631
2642
(1,748,577.00)
(1,748,577.00)
1,961,444.33
1,961,444.33
2632
2639
572,464.00
572,464.00
3,923,576.67
3,923,576.67
2636
2645
(1,220,109.00)
(1,220,109.00)
1 ,540, 723.87
1 ,540, 723.87
2637
2644
(693,801.00]
(563 341.00)
(1,257,142.00)
739 722.75
739 722.75
Total
(3 090,023.00)
(563 341.00)
(3,653,364.00)
8,165 467.62
8,165 467.62
Grand Total
142,314 455.00
(1 180 721.00)
141,133,734.00
133,295 005.17
2,265,874.60
135,560 879.77
17,391,685.85
3rd Quarter
Total
90,976,358.00
50,157,377.00
141,133,735.00
7,309,942.85
10,081,743.00
17,391 ,685.85
83,666,415.15
40,075,634.00
123,742,049.15
3,876,914,133.26
2,104,425,514.73
90,976,358.00
50,157,377.00
42.6145233606
41.9564506878
3,565,404,402.91
1,681,431,361.70
5,246,835, 764.61
DECISION
CTA CASE NO. 8819
Page 19 of 23
3rd Quarter
2nd Quarter
p
39,531,975.00
Total
p
35,412,111.00
74,944,086.00
5,010,759.11
8,395,116.18
13,405,875.29
p 44,542,734.11
p 43,807,227.18
p 88,349,961.29
Independent CPA
Input Taxes on Importations
Supported by original Import Entry and
Internal Revenue Declarations only without
bank validation of payments
Dated in the current quarter
(Exhibits "P-12-a" to "P-12-l')
913,065.00
3rd Quarter
Total
4,150,476.00
5,063,541.00
subtotal
137,625.00
4,288,101.00
9,771,655.00
14,835,196.00
7,963.78
7,963.78
261,699.90
269,663.68
3,407,294.38
3,407,294.38
3,668,994.28
3,676,958.06
p 10,816,758.68
p 7,695,395.38
P18,512, 154.06
9,634,030.00
10,547,095.00
subtotal
Total
DECISION
CTA CASE NO. 8819
Page 20 of 23
2nd Quarter
3d Quarter
Total
"P-14-a"
3,158.68
3,158.68
"P-14-b"
2,707.44
2,707.44
"P-14-p"
985.81
985.81
"P-14-mmm"
"P-14-rrr"
451.24
451.24
"P-14-sss"
2,002.64
2,002.64
"P-14-ff'
"P-14-gg"
"P-14-mm"
"P-14-tt"
2,452.31
2,452.31
198.00
198.00
1,929.28
1,929.28
180.18
180.18
1,057.21
1,057.21
"P-14-ttt"
902.47
902.47
"P-14-uuu"
451.24
451.24
"P-14-vvv"
902.48
902.48
"P-14-xxx"
509.00
509.00
"P-14-yyy"
2,038.56
2,038.56
p 13,074.61
p 19,926.54
subtotal
6,851.93
2. Supported by VAT Official Receipts but VAT amount is not seoarately indicated thereon
Quantuvis Resources Corporation
"P-14-e"
Florabella Corporation
483.00
483.00
"P-14-g"
203.57
203.57
"P-14-m"
2,593.93
2,593.93
"P-14-n"
578.57
"P-14-q"
3,316.69
"P-14-u"
4,553.57
"P-14-v"
375.00
"P-14-w"
412.50
"P-14-x"
798.55
578.57
3,316.69
4,553.57
375.00
412.50
798.55
3,616.07
3,616.07
353.57
353.57
973.80
973.80
315.60
315.60
33,298.27
33,298.27
"P-14-hh"
"P-14-nn"
EDSA Shangrila
"P-14-oo"
EDSA Shangrila
"P-14-pp"
"P-14-qq"
267.86
267.86
Florabella Corporation
"P-14-rr"
EDSA Shangrila
"P-14-xx"
2,038.80
"P-14-zz"
2,038.80
535.71
535.71
EDSA Shangrila
"P-14-bbb"
5,830.92
5,830.92
EDSA Shangrila
"P-14-ccc"
762.00
762.00
"P-14-eee"
1,052.68
1,052.68
EDSA Shangrila
"P-14-fff'
2,039.40
2,039.40
EDSA Shangrila
"P-14-ggg"
15,292.63
15,292.63
DECISION
CTA CASE NO. 8819
Page 21 of 23
"P-14-iii"
4,959.20
4,959.20
3,214.29
3,214.29
p 13 315.38
p 75,022.23
p 88,337.61
p 20,167.31
p 88,096.84
P108,264.15
"P-14-lll"
EDSA Shangrila
"P-14-nnn"
subtotal
Total Disallowances per this Court's Findings
471.43
471.43
44,542,734.11
3rc1 Quarter
43,807,227.18
Total
88,349 '961.29
10,816,758.68
20,167.31
7,695,395.38
88,096.84
18,512,154.06
108,264.15
P33, 705,808.12
P36,023, 734.96
P69, 729,543.08
33,705,808.12
3d Quarter
p
36,023,734.96
Total
p
69,729,543.08
572,745.71
1,681,616.46
P33, 133,062.41
3,565,404,402.91
P34,342, 118.50
P67 ,475,180.91
1,681,431,361.70
5,246,835, 764.61
3,876,914,133.26
2,104,425,514.73
5,981,339,647.99
P30,470,823.58
P27,439,277.21
P57,910,100.80
2,254,362.17
42
DECISION
CTA CASE NO. 8819
Page 22 of 23
~~~~
AMELIA R. COTANGCO-MANALASTAS
Associate Justice
WE CONCUR:
a_~~ C.~~/Q.
JUANITO C. CASTANED:i, JR.
Associate Justice
43
44
t#
CAESAR A. CASANOVA
Associate Justice
Exhibit "P-16-h (1/2)", line 23D, pertaining to the claims for refund for the 1'1, 2nd, and 3rd quarters of
2012 in the respective amounts of P43,739,035.58 (under CTA Case No. 8808), P43,969,988.40, and
P42,125,610.72.
Exhibit "P-16-h (1/2)", line 22.
DECISION
CTA CASE NO. 8819
Page 23 of 23
ATTESTATION
2r
JiJANITO C. CASTANE6:A, JR.
~~c.~~-""
Associate Justice
Chairperson
CERTIFICATION
Presiding Justice