Professional Documents
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En Bane
Presen t :
-versus- ACOS TA P.J .,
CASTANEDA JR.
BAUTISTA
UY
CASANOVA
PA LANCA-ENRIQU EZ
FABON-VICTORINO
MINDARO-GRULLA
COTANGCO-MA NALASTAS,
COMMISSIONER OF INTERNAL JJ.
REVENUE,
Respondent. Promu lgated:
DECISION
MINDARO-GRULLA, J.:
Submi tted for decision is a Pet iti on for Review for th e Cou rt en
Republic Act No. 92822, of th e Decision 3 doted May 28, 2009, rend ered
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DECISION
SO ORDERED. "
SO ORDERED."
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C TA EB Case No. 547
DECISION
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DECISION
Decision doted May 28, 2009. Peti tio ner filed its motion for
recon siderati on th e re from, wh ich was denied by this Cou rt' s former First
Division on September 16. 2009. Hence. petitioner filed the ins tant
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DECISION
First Division held that without va lid VAT o ffi c ial receipts , petitioner's
granted .
reconsideration , as fo ll ows:
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DECISION
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DECISION
support its zero-rated soles we re not im prin ted /s tomp ed with the word
This sole issue is an swe red nega ti ve ly, as th e some has been
Petitioner maintains that for th e yea r 2003, the low governing the
Republic Act No. 9337 which took effect on July 1, 2005, on the
amendment, there was no such requi reme nt imp osed. At the time
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DECISION
o f its unutilized input VAT w h e n p e titi o n e r's C harg e· in voic e s and O ffi c ia l
We quo te:
" It is explici t from the provisions o f Sec tions 113 and 237 o f
th e NI RC of 1997, in re la ti on to Sec tion 4. 108- 1 o f Reve nue
Regu la ti o ns No. 7-95, th a t a VAT-registered person like herein
p e titi o ne r must issue a duly registered VAT invoice o r rece ip t for
every sa le transa c tio n. Suc h VAT invoice or receip t m ust show th e
taxpayer's iden ti fica tion number (TIN) followed by th e word 'VAT',
printer's BIR perm it number and the word 'zero-ra led' imprin ted on
th e invoice or rece ip t covering a zero-ra ted sa le. According ly, th e
zero-ra ted sa les o f services re ferred to und er Sect io n 108 (8) (3) o f
th e NI RC o f 1997 as subject to zero percent (0%) VAT are th ose
covered by duly reg istered VAT of fi c ia l rece ipts bearing a ll th e
re quired info rmatio n.
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DECISION
Suffice it to say that the sole issue rai sed herein was squarely met
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DECISION
soles or outputs the VAT it paid on its purchases, inputs and impo rt s. 12
We quote:
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DECISION
Petitioner Panosonic points ou t that Sec tions 113 and 237 did
not require th e inclusion o f th e word 'zero-rated' for zero-rated
sales covered by its receipts or in voices. The BIR incorporated this
require~ent only after the enactment of R.A. 9337 on November 1,
2005 , a law that did not yet exist at the time it issued its invoices .
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DECISION
May 28, 2009, and its Re so lution doted September 16, 2009, ore
SO ORDERED .
~N. M.,.,.~,C~
CIELITO N . MINDARO - GRULLA
Associate Justice
WE CONCUR:
L . . .· c~
ERNESTO D. ACOSTA
Presiding Justice
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DECISION
(On Leave)
ERliNDA P. UY
Associate Justice
CAES~OVA
Associate Justice
~~~
OLGA P~lANCA - EN'RTmJ:eZ
Associate Justice
(On Leave)
AMEliA R. COTANGCO -MANALASTAS
Associate Justice
CERTIFICATION
L~. ~~
ERNESTO D. ACOSTA
Presiding Justice
973