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Manila Bulletin devider devider CTA orders BIR, BOC to return P73 million wrongly paid by Air Philippines

CTA orders BIR, BOC to return P73 million wrongly paid by Air Philippines

Published Nov 16, 2018 06:31 pm
By Jun Ramirez The Court of Tax Appeals (CTA) has ordered the Bureau of Customs (BOC) and the Bureau of Internal Revenue (BIR) to return more than P73 million of the erroneously collected specific tax to Air Philippines Corporation (APC) for importing aviation gas in 2007. (MANILA BULLETIN) (MANILA BULLETIN) According to the court's Special Third Division, the airliner was able to present evidence to warrant the amendment of the previous ruling. "The petitioner (APC) has satisfactorily established its entitlement to refund of the erroneously collected and paid under protest excise taxes in the aggregate amount of P73.7 million," the 19-page division reads. It said the airliner should not be required to pay specific tax as prescribed in the Tax Code because the commodity is not locally available at lower price and in sufficient quantity. The court stated evidence presented separately by the Air Transportation Office, the Civil Aviation Authority of the Philippines, and the Department of Finance were insufficient to convince the court otherwise. APC argued that the imported jet fuel was much cheaper than the prices of both Petron and Shell. It also said that based on records, the country has always in short supply of the aviation gas which promptedthe importation. The BOC was included in the APC's petition as it collected the tax in behalf of the BIR.
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