CIR vs. San Roque Power Corporation [Dissenting Opinion, Velasco, J.]

G.R. No. 187485 (Commissioner of Internal Revenue v. San Roque Power Corporation) _ G.R. No. 196113 (Taganito Mining Corporation v. Commissioner of Internal Revenue) _ G.R. No. 197156 (Phi/ex Mining Corporation v. (:ommissioner of Internal Revenue) [Dissenting Opinion J. Velasco, Jr.]

G.R. No. 187485/G.R. No. 196113/G.R. No. 197156 | 2013-10-08

Administrative Issuances (quasi-legislative power of administrative bodies)

Commissioner of Internal Revenue is precluded from adopting a position contrary to one previously taken where injustice would result to the taxpayer, Section 246, Tax Code

DISSENTING OPINION

VELASCO, JR., J.:

Before Us are the Motions for Reconsideration filed by San Roque Power Corporation (San Roque) in G.R. No. 187485 and the Commissioner oflntemal Revenue (CIR) in G.R. No. 196113.

As before, the sole issue for resolution is the application of Section 112 (C) of the National Internal Revenue Code of 1997 (1997 NIRC),1 which requires the lapse of 120 days after the filing of an administrative claim for Value-Added Tax (VAT) refund before a judicial claim for the refund of the same tax can be successfully instituted within 30 days . from expiration of the said 120-day period, viz:

SEC....