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Pilipinas Total Gas, Inc.

vs Commissioner of Internal
Revenue. G.R. No. 207112. December 8, 2015.
FACTS:
Total Gas filed its Amended Quarterly VAT Returns. Total claims that they incurred unused input VAT
credits.
On May 15, 2008, Total filed an administrative claim for the refund. On August 28, 2008, Total submitted
to the BIR additional documents. On January 23, 2009, Total elevated the case to the CTA.
The CTA dismissed the case citing that the case was prematurely filed as the neccesary documents were
incomplete; that the 120 day period allowed to the CIR to decide on the claim under Section 112 of the
NRC has not started to run.
With the CTA en banc, the case was again dismissed reiterating the decision of the Division. The en banc
also stated that the reckoning point of the 120 day period was on May 2008 thus the petition filed on
January 2009 was considered belatedly filed.
ISSUE: Whether the claim has prescribed.
RULING:
NO.
The SC held that Total timely filed its judicial claim on January 2009.
The NIRC provides that the CIR has 120 days from the date of submission of complete documents to
decide on the claim for tax credits. Upon inaction of the BIR after 120 days, the taxpayer may, within 30
days, appeal on the CTA.
The BIR did not give notice to Total with regard to the documents submitted on August 2008. Thus the
counting of the 120 day period should start from August 2008 or when Total made its submission of
complete documents to support its application. The BIR had until December 2008 to decide. Because of
the BIR's inaction, Total had until January 25, 2009 to file their judicial claim.