MANILA – The Court of Tax Appeals (CTA) has turned down a tax claim for PHP165.25 million filed by an infotech company for being appealed out of time.
In a decision dated July 2, 2024 the tax court’s First division said HP PPS Philippines Inc. failed to substantiate that it had filed its suit within the allowable period.
The firm had filed a letter claim for a refund of the sum in 2019 representing allegedly paid excess taxes for 2017.
The case was filed before the tax court after the Bureau of Internal Revenue Region No. 8 - Makati denied the claim for lack of factual basis.
The CTA noted that the evidence submitted by HP does not bear the date of the alleged receipt from which the period of appeal is reckoned.
“Given these circumstances, there is no means for this court to determine whether the instant judicial claim was timely filed within the 30-day period prescribed (by law),” it said.
“The timeliness of an appeal is a factual issue that requires a review of the evidence presented. Since the petitioner failed to provide supporting evidence showing that it received the denial letter on May 10, 2019, it did not establish that the petition for review, filed on June 4, 2019 was timely.”
“As this is a jurisdictional requirement, the Court has no other recourse but to dismiss the petition for lack of jurisdiction,” the CTA said. (PNA)
