2020.

21 JUSTICE MARVIC LEONEN CASE DOCTRINES

CE LUZON GEOTHERMAL POWER COMPANY, INC. vs. COMMISSIONER OF

INTERNAL REVENUE
G.R. No. 197526 / July 26, 2017
G.R. No. 199676-77 / July 26, 2017

The 120-day and 30-day reglementary periods under Section 112(C) of the National
Internal Revenue Code are both mandatory and jurisdictional. Non-compliance with
these periods renders a judicial claim for refund of creditable input tax premature.

Section 112 (D) of the NIRC clearly provides that the CIR has "120 days, from the
date of the submission of the complete documents in support of the application [for
tax refund/credit]," within which to grant or deny the claim. In case of full or partial
denial by the CIR, the taxpayer's recourse is to file an appeal before the CTA within
30 days from receipt of the decision of the CIR. However, if after the 120-day period
the CIR fails to act on the application for tax refund/credit, the remedy of the taxpayer
is to appeal the inaction of the CIR to CTA within 30 days.

COMMISSIONER OF INTERNAL REVENUE vs. TRANSITIONS PHILIPPINES,

OPTICAL INC.
G.R. No. 227544 / November 22, 2017

Estoppel applies against a taxpayer who did not only raise at the earliest opportunity
its representative's lack of authority to execute two (2) waivers of defense of
prescription, but was also accorded, through these waivers, more time to comply with
the audit requirements of the Bureau of Internal Revenue. Nonetheless, a tax
assessment served beyond the extended period is void.

PHILIPPINE AIRLINES, INC. (PAL) vs. COMMISSIONER OF INTERNAL

REVENUE
G.R. Nos. 206079-80 / January 17, 2018
G.R. No. 206309 / January 17, 2018

[T]he withholding agent is the payor liable for the tax, and any deficiency in its
amount shall be collected from it. Should the Bureau of Internal Revenue find that
the taxes were not properly remitted, its action is against the withholding agent, and
not against the taxpayer.

/ Taxation Law / 9