THE Court of Tax Appeals (CTA) has affirmed its ruling that granted the refund claim of Jollibee Worldwide Pte. Ltd. worth P18.48 million representing its wrongly collected taxes for fiscal year 2009. READ:
CTA.JUDICIARY.GOV.PH/ has affirmed its ruling that granted the refund claim of Jollibee Worldwide Pte. Ltd. worth P18.48 million representing its wrongly collected taxes for fiscal year 2009.
The court added that the decision was deemed final and unappealable since the CIR filed its appeal out of time. “Respondent , in failing to await the lapse of the 15-day period, correspondingly disregarded the mandatory due process requirement laid down under the revenue regulations,” Associate Justice Catherine T. Manahan said in the en banc’s ruling.The CIR argued that Jollibee Worldwide was liable to pay the assessed deficiency taxes since it was given enough time to contest the preliminary assessment notice.