The Court of Tax Appeals (CTA) has granted a petition filed by Philippine Airlines Inc. (PAL) to revive a 2014 ruling for a refund of P1.95 million representing erroneously paid excise taxes dating back to 2009.
In its decision promulgated on December 19, the CTA’s 3rd Division affirmed PAL’s claim that its refund has not yet been claimed because the decision dated March 26, 2014 has not yet been executed.
The court turned down Bureau of Internal Revenue’s (BIR) claims that the flag carrier failed to establish that the decision has not yet been executed, as well as the contention that the CTA has no jurisdiction over PAL’s Petition for Revival of Judgment because it is a civil action incapable of pecuniary estimation.
In its ruling, the CTA maintained that it has jurisdiction over the decisions of the BIR in cases involving disputed assessments; refunds of internal revenue taxes, fees, or other charges, penalties in relation thereto; or other matters arising under the National Internal Revenue Code or other laws administered by the BIR.
It also ruled that PAL need not prove that the March 2014 decision has not yet been executed.
“On the contrary, the burden of proof lies with respondents (BIR) to prove that the subject decision had already been executed. Basic is the rule in evidence that the burden of proof lies upon him who asserts it, not upon him who denies, since by the nature of things, he who denies a fact cannot produce any proof of it.”
The CTA ordered the BIR to refund P1,948,175.07 to PAL. (PNA)