HITACHI GLOBAL STORAGE TECHNOLOGIES PHILIPPINES CORP. (formerly HITACHI COMPUTER PRODUCTS (ASIA) CORPORATION) vs. COMMISSIONER OF INTERNAL REVENUE
G.R. No. 174212 October 20, 2010
Facts:
1. Hitachi is a domestic corporation engaged in the business of manufacturing and exporting computer products.
2. Hitachi is registered with the BIR as a VAT taxpayer.
3. Hitachi is also registered with the Export Processing Zone Authority as an Ecozone Export Enterprise.
4. On 4 August 2000, Hitachi filed an administrative claim for refund or issuance of a tax credit certificate before the BIR. The claim involved P25,023,471.84 representing excess input VAT attributable to Hitachis zero-rated export sales.
5. Due to the BIRs inaction, Hitachi filed a petition for review with the CTA.
6. CTA denied the petition on the following grounds;
a. Hitachis’ failure to comply with the mandatory invoicing requirements.
b. Hitachis export sales invoices did not have preprinted taxpayers TIN followed by the word VAT nor did the invoices bear the imprinted word zero-rated as required in Section 113(A) of the NIRC and Section 4.1081 of RR No. 795.
c. Hitachis export sales invoices were not duly registered with the BIR.
d. There was no BIR authority to print the invoices or BIR permit number indicated in the invoices.
Issue:
Whether Hitachis failure to comply with the requirements prescribed under Section 4.1081 of RR 795 is sufficient to invalidate Hitachis claim for VAT refund
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Ruling:
When Hitachi filed its claim for refund or tax credit, RR 795 was already in force. Section 4.1081 of RR 795 specifically required the following to be reflected in the invoice:
Sec.4.1081. Invoicing Requirements. All VAT registered persons shall, for every sale or lease of goods or properties or services, issue duly registered receipts or sales or commercial invoices which must show:
1. The name, TIN and address of seller;
2. Date of transaction;
3. Quantity, unit cost and description of merchandise or nature of service;
4. The name, TIN, business style, if any, and address of the VAT registered purchaser, customer or client;
5. The word zero-rated imprinted on the invoice covering zero-rated sales; and
6. The invoice value or consideration.
Only VAT registered persons are required to print their TIN followed by the word VAT in their invoices or receipts and this shall be considered as a VAT invoice. All purchases covered by invoices other than a VAT invoice shall not give rise to any input tax.
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