Republic of The Philippines Court of Tax Appeals Quezon City
Republic of The Philippines Court of Tax Appeals Quezon City
Republic of The Philippines Court of Tax Appeals Quezon City
.
REPUBLIC OF THE PHILIPPINES
COURT OF TAX APPEALS
QUEZON CITY
PROCTER & GAMBLE ASIA, CTA Case Nos. 7523 and 7556
PTE. LTD.,
Petitioner, Members:
UY, and
-versus- FASON-VICTORINO, JJ.
Promulgated: .
COMMISSIONER OF INTERNAL
REVENUE, _MAY 17 2016~ ~ ' ·. s~ ~-J\1\·
Respondent.
AMENDED DECISION
UY, J.:
1
G.R.. No. 202071, February 19,2014, Chief Justice Ma. Lourdes P.A. Sereno, ponente and Chairperson of
the First Division of the Supreme Court, concurred by Associate Justice Teresita J. Leonardo-De Castro,
,a
Associate Justice Lucas P. Bersamin, Associate Justice Martin S. Villarama, Jr., and Associate Justice
Bienvenido L. Reyes.
"'
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 2 of23
THE FACTS
SO ORDERED."
The CTA En Bane later affirmed the ruling of this Court in the
Decision dated December 20, 2011. 7 On January 10, 2012, petitioner
filed a Motion for Reconsideration, which was denied via the CTA En
Bane's Resolution dated May 24, 2012. 8
SO ORDERED."
5
)-Vol. III, pp. 2130 to 2149. f\.
Docket (CTA Case No. 7523}-Vol. III, pp. 2162 to 2167.
6
Docket (CTA Case No. 7523}-Vol. III, pp. 2168 to 2195.
7
Docket (CTA Case No. 7523}-Vol. III, pp. 2595 to 2609.
8
Docket (CTA Case No. 7523)-Vol. III, pp. 2634 to 2640.
9
Docket (CTA Case No. 7523}- Vol. IV, pp. 3326 to 3327.
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 7 of23
.
Subsequently, the Honorable Supreme Court issued an Entry of
Judgment, 10 declaring that its Resolution dated February 19, 2014 in
G.R. No. 202071 became final and executory on July 9, 2014.
THE ISSUES
10
Docket (CTA Case No. 7523)-Vol. IV, p. 3346. (' ..
11
Docket (CTA Case No. 7523)-Vol. IV, pp. 3359 to 3361.
12
Docket (CTA Case No. 7523)-Vol. IV, pp. 3362 to 3364.
13
Docket (CTA Case No. 7523)-Vol. IV, p. 3372.
14
Docket (CTA Case No. 7523)-Vol. IV, pp. 3367 to 3369.
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 8 of23
Petitioner's arguments:
15
Refer to Docket (CTA Case No. 7523)-Vol. I, pp. 165 to 166; and Docket (CTA Case /b
· No. 7566), pp. 194 to 195. . r
"'
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 9 of23
nor applied the same to any of its output VAT liability during the same
period.
Respondent's counter-arguments:
Revenue, G.R. No. 188260, November 13, 2013; Southern Philippines Power
Corporation vs. Commissioner of Internal Revenue, G.R. No. 179632, October 19,
~
2011; Silicon Philippines, Inc. (Formerly Intel Philippines Manufacturing, Inc.) vs.
Commissioner of Internal Revenue, G.R. No. 172378, January 17, 2011; AT&T
Communications Services Philippines, Inc. vs. Commissioner of Internal Revenue, G.R.
No. 182364, August 3, 2010; San Roque Power Corporation vs. Commissioner of
Internal Revenue, G.R. No. 180345, November 25, 2009; Intel Technology Philippines,
Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April27, 2007.
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 13 of23
17
G.R. No. 202071, February 19,2014. (\
18
G.R. Nos. 187485, 196113 and 197156, February 12,2013.
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 14 of23
"
Petitioner is a VAT-registered
entity and had zero-rated sales
during the subject periods.
20
21
G.R. No. 153205, January 22,2007. ~
Exhibit "A". .
22
Exhibits "C-1" to "C-27", inclusive ofsubmarkings.
23
Exhibits "G-1" and "G-2".
24
Exhibits "AA" to "AA-1".
..
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 16 of23
25
26
Exhibits "G-3" to "G-142".~
Line 20, Exhibit "H".
27
Line 20, Exhibit "L-3".
28
Annex "R", Exhibit "D".
29
Annex "R" as summarized in Annex "P", Exhibit "D".
30
Annex "R", Exhibit "D".
31
Annex "Q", Exhibit "D".
32
Annex "F", Petition for Review, Division docket (CTA Case No. 7523)-Vol. I, pp. 76
to 83; Vol. III,
pp. 2488 to 2495.
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 17 of23
Declared Zero-Rated
Transaction Exhibit Receipts
Date OR No. No. Client-Affiliate In USD In PhP
July 26, 2004 1414 G-11 PT P&G Indonesia TBK 164,445.46 9,192,032.42
33
34
Exhibits "G-143" to "G-170". ~
Exhibits "JJ" to "CCC", inclusive of submarkings.
35
Exhibit "DDD".
36
Exhibits "C-1" to "C-27", inclusive of submarkings.
37
Annex "F", Petition for Review, Division docket (CTA Case No. 7523)-Vol. I, p. 79.
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 19 of23
Oct. 28, 2004 1501 G-74 Max Factor K.K. 4,404.48 243,864.32
Nov. 25, 2004 1529 G-100 Max Factor K.K. 80,945.12 4,557,720.72
Dec.21,2004 1553 G-123 Max Factor K.K. 198,344.13 11 '168,025.33
Subtotal 283,693.73 15,969,610.37
I
Total 953,860.61 53,415,850.59
VAT liability.
38 Ibid. f\J
"
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 20 of23
39
Exhibits "I-1" to "1-334", "J-1" to "J-554", and "GG-1'' to "GG-282". I\
40
41
Exhibit "D". I' \l
Exhibit "FF".
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 21 of23
43
44
Line 19B, Exhibit "L-3".
Line 25A, Exhibit "H".
f
45
Line 25A, Exhibit "L-3".
AMENDED DECISION
CTA Case Nos. 7523 and 7556
Page 23 of23
SO ORDERED.
. ER~.UY.
Associate Justice
I CONCUR:
....
r.v
.RABON-VICTORINO
ATTESTATION
ER~.UY
Chairperson
CERTIFICATION
Presiding Justice