THE Court of Tax Appeals (CTA) granted Philippine Airlines’ (PAL) petition for revival of judgment, ordering the Bureau of Internal Revenue (BIR) to refund almost P2 million to the airline for its erroneously paid excise taxes from October 2009.
The decision of the tribunal’s Third Division, promulgated on Dec.19, 2024, revives a March 2014 ruling in favor of PAL. It ordered the BIR to refund P1.94 million to the flag carrier airline.
“PAL’s bone of contention is that its refund has not yet been claimed because the Decision dated March 26, 2014, has not yet been executed. Thus, it behooves upon respondents to prove that PAL had already collected its refund claim by showing that the subject Decision had already been executed,” the ten-page ruling penned by Justice Catherine T. Manahan read.
“Considering that respondent [BIR] failed to present any such evidence, the grant of the instant Petition for Revival of Judgment is in order,” it added.
In granting the petition, the tribunal said it has jurisdiction over the case, which the BIR and Bureau of Customs (BoC) disputed.
“The appellate jurisdiction of this Court is not limited to cases which involve decisions of [the] respondent on matters relating to assessments or refunds,” it said. — Chloe Mari A. Hufana
