CTA junks Zuellig’s P59.8M tax refund plea for being filed 20 months late
The Court of Tax Appeals (CTA) has dismissed the P59.81-million tax refund petition of Zuellig Pharma Asia Pacific Ltd. Phils. ROHQ, for the year 2011 for having been filed 20 months late.
In a recent 24-page decision, the CTA 2nd Division said Zuellig filed the petition only on April 8, 2015, way past the August 17, 2013 deadline.
Under the National Internal Revenue Code, taxpayers may elevate the refund claim before the CTA within 30 days of the lapse of the 120-day period for the Bureau of Internal Revenue (BIR) to take action.
“Petitioner’s belated filing of its judicial claim or failure to observe the mandatory 120+30 day periods is fatal to its claim and rendered the Court devoid of jurisdiction over petitioner’s claim. Therefore, the dismissal of the instant Petition for Review is in order,” read the decision penned by Associate Justice Juanito Castañeda, Jr.
Zuellig is known for being the distributing partner of Sanofi-Pasteur, manufacturer of the controversial Dengvaxia vaccine.