Atlas Consolidated Mining and

Development Corp. v CIR; G.R.

Nos. 141104 & 148763; 08 Jun
2007
FACTS:
Petitioner corporation, a VAT-registered taxpayer, filed with the BIR its
VAT return for the first quarter of 1992. It alleged that it likewise filed
with the BIR the corresponding application for the refund/credit of its
input VAT on its purchases of capital goods and on its zero-rated
sales. When its application for refund/credit remained unresolved by
the BIR, petitioner corporation filed on 20 April 1994 its petition for
Review with the CTA.

A review of the records reveal that petitioner corporationʼs application

for refund/credit of its input VAT for the first quarter of 1992 was not
only unsigned by its supposed authorized representative, but it was
also not dated, stamped, and initialed by the BIR official who
purportedly received the same.

ISSUE(S):
Whether or not petitionerʼs judicial claim for refund or tax credit for
input VAT can prosper.

HELD:
NO. Section 106 (e) of the Tax Code of 1977, as amended, explicitly
provided that no refund of input VAT shall be allowed unless the VAT-

https://www.thezamboanguena.com/2019/03/atlas-consolidat…ng-and-development-corp-v-cir-g-r-nos-141104-08-jun-2007/ 15/10/2019, 4F00 PM

Page 1 of 2
 registered taxpayer filed an application for refund with respondent
Commissioner within the two-year prescriptive period. For failing to
prove that it had earlier filed with the BIR an application for
refund/credit of its input VAT for the first quarter of 1992, within the
period prescribed by law, the case instituted by petitioner corporation
with the CTA for the refund/credit of the very same tax cannot prosper.

https://www.thezamboanguena.com/2019/03/atlas-consolidat…ng-and-development-corp-v-cir-g-r-nos-141104-08-jun-2007/ 15/10/2019, 4F00 PM

Page 2 of 2