MAKATI — The Court of Tax Appeals (CTA) has rejected a PHP 165.25 million tax refund claim by HP PPS Philippines Inc., citing that the appeal was not filed within the legally required timeframe.
According to Philippines News Agency, HP PPS Philippines Inc. did not provide sufficient evidence to prove that its judicial claim was filed within the 30-day period prescribed by law. The company initially filed for a refund in 2019, seeking reimbursement for what it claimed were excess taxes paid in 2017. The claim was originally denied by the Bureau of Internal Revenue Region No. 8 - Makati, prompting the firm to take the matter to court.
The CTA noted that the documents submitted by HP lacked crucial dates, specifically the date of receipt of the denial from the BIR, which is necessary to establish the timeline for an appeal. "Given these circumstances, there is no means for this court to determine whether the instant judicial claim was timely filed," the court stated in its decision. The court further emphasized that timeliness of an appeal is a jurisdictional requirement, leading to the dismissal of the petition due to lack of jurisdiction.