The premature filing of taxpayer’s claim for refund/credit of input VAT before the CTA warrants a dismissal inasmuch as not jurisdiction is acquired by the Court.

On March 29, 2010, taxpayer filed its administrative claim for refund of unutilized input VAT for the first quarter of the taxable year 2008. The following day, March 30, 2010, it filed its judicial claim for refund with the CTA. Citing the case of Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (G.R. No. 184823, October 6, 2010), the Court emphasized the mandatory requirement to observe the 120-30 day period provided under Section 112(C) of the 1997 NIRC, prior to instituting a judicial claim before the CTA. As taxpayer did not wait for the lapse of the 120-day period before filing the judicial claim, the said filing is premature. The premature filing of taxpayer’s claim for refund/credit of input VAT before the CTA warrants a dismissal inasmuch as not jurisdiction is acquired by the Court. (Hedcor Sibulan, Inc. vs. Commissioner of Internal Revenue, CTA EB Case No. 890, December 06, 2012)