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  • GR 205185 Digest

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    ceilo cobo
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    The petitioner filed administrative and judicial claims for a tax refund in April 2004, before the 2010 Aichi pronouncement but after a 2003 BIR ruling. While the petitioner filed its judicial claim without waiting for the respondent's decision or the 120-day period to expire, the Court of Tax Appeals could still hear the claims because they were filed during the period exempted from the normal 120-30 day rule as established by the Aichi ruling.

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    The petitioner filed administrative and judicial claims for a tax refund in April 2004, before the 2010 Aichi pronouncement but after a 2003 BIR ruling. While the petitioner filed its judicial claim without waiting for the respondent's decision or the 120-day period to expire, the Court of Tax Appeals could still hear the claims because they were filed during the period exempted from the normal 120-30 day rule as established by the Aichi ruling.

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    15 views1 page

    GR 205185 Digest

    Uploaded by

    ceilo cobo
    The petitioner filed administrative and judicial claims for a tax refund in April 2004, before the 2010 Aichi pronouncement but after a 2003 BIR ruling. While the petitioner filed its judicial claim without waiting for the respondent's decision or the 120-day period to expire, the Court of Tax Appeals could still hear the claims because they were filed during the period exempted from the normal 120-30 day rule as established by the Aichi ruling.

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    © All Rights Reserved
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    Applicability of the Aichi ruling in claims for tax refund.

    The petitioner filed its administrative and judicial claims for refund on April 13, 2004 and April 22, 2004, respectively.
    Both claims were filed after BIR Ruling No. DA-489-03 was issued on December 10, 2003, but before the promulgation
    of the Aichi pronouncement on October 06, 2010. Thus, notwithstanding the petitioner's having filed its judicial claim
    without waiting for the decision of the respondent or for the expiration of the 120-day mandatory period, the CTA could
    still take cognizance of the claims because they were filed within the period exempted from the mandatory and
    jurisdictional 120- 30 period rule. (Kepco Ilijan Corporation Vs. Commissioner of Internal Revenue, GR No. 205185, 26
    September 2018)
    • Note: For reference purposes, amendments introduced by the TRAIN law and as implemented by RMC No. 47-2019
    would make the San Roque and Aichi rulings inapplicable moving forward.

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