8/10/2019 CIR vs San Roque Power Corp

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G.R. No. 187485 February 12, 2013COMMISSIONER OF INTERNAL REEN!E, Petitioner,

vs.SAN RO"!E #O$ER COR#ORATION, Respondent.X----------------------------XG.R. No. 1%&113

TAGANITO MINING COR#ORATION, Petitioner,vs.COMMISSIONER OF INTERNAL REEN!E, Respondent.x----------------------------x

G.R. No. 1%715&

#'ILE( MINING COR#ORATION, Petitioner,vs.COMMISSIONER OF INTERNAL REEN!E, Respondent.

D E C I S I O NCAR#IO,J.:

T)e Ca*e*G.R. No. 187485 is petitiOn !or revie"1ssi#in$ t%e De&ision'pro()#$ted on '5 *r&% '++ s "e## s t%eReso#)tionpro()#$ted on '4 pri# '++ /0 t%e Co)rt o! x ppe#s En Banc 2C E3 in C E3 No. 4+8. %e C E3!!ir(ed t%e ' Nove(/er '++7 (ended De&ision4s "e## s t%e 11 )#0 '++8 Reso#)tion5o! t%e Se&ond Division o! t%e

Co)rt o! x ppe#s 2C Se&ond Division in C Cse No. 6647. %e C Se&ond Division ordered t%e Co((issioner o!Intern# Reven)e 2Co((issioner to re!)nd or iss)e tx &redit !or P48,77,5.65 to Sn Ro)e Po"er Corportion 2SnRo)e !or )n)ti#ied inp)t v#)e-dded tx 29 on p)r&%ses o! &pit# $oods nd servi&es !or t%e tx/#e 0er '++1.G.R. No. 1611 is petition !or revie"6ssi#in$ t%e De&ision7pro()#$ted on 8 De&e(/er '+1+ s "e## s t%e

Reso#)tion8pro()#$ted on 14 *r&% '+11 /0 t%e C E3 in C E3 No. 6'4. In its De&ision, t%e C E3 reversed t%e 8n)r0 '+1+ De&isions "e## s t%e 7 pri# '+1+ Reso#)tion1+o! t%e C Se&ond Division nd $rnted t%e CIR:s petition !orrevie" in C Cse No. 7574. %e C E3 dis(issed, !or %vin$ /een pre(t)re#0 !i#ed, $nito *inin$ Corportion:s2$nito ;)di&i# i( !or P8,65,664.8 tx re!)nd or &redit.

G.R. No. 17156 is petition !or revie"11ssi#in$ t%e De&ision1'pro()#$ted on De&e(/er '+1+ s "e## s t%eReso#)tion1pro()#$ted on 17 *0 '+11 /0 t%e C E3 in C E3 No. 56. %e C E3 !!ir(ed t%e '+ )#0 '++ De&isions "e## s t%e 1+ Nove(/er '++ Reso#)tion o! t%e C Se&ond Division in C Cse No. 7687. %e C Se&ond Divisiondenied, d)e to pres&ription, P%i#ex *inin$ Corportion:s 2P%i#ex ;)di&i# i( !or P',56,7'.44 tx re!)nd or &redit.

On )$)st '+11, t%e Se&ond Division o! t%is Co)rt reso#ved14to &onso#idte G.R. No. 17156 "it% G.R. No. 1611, "%i&%"ere pendin$ in t%e s(e Division, nd "it% G.R. No. 187485, "%i&% "s ssi$ned to t%e Co)rt En Banc. %e Se&ond Division#so reso#ved to re!er G.R. Nos. 17156 nd 1611 to t%e Co)rt En Banc, "%ere G.R. No. 187485, t%e #o"er-n)(/ered&se, "s ssi$ned.

G.R. No. 187485CIR v. San Roque Power Corporation

T)e Fa+*%e C E3:s nrrtion o! t%e pertinent !&ts is s !o##o"s is t%e d)#0 ppointed Co((issioner o! Intern# Reven)e, e(po"ered, (on$ ot%ers, to &t )pon nd pprove i(s!or re!)nd or tx &redit, "it% o!!i&e t t%e 3)re) o! Intern# Reven)e 2?3IR? Ntion# O!!i&e 3)i#din$, Di#i(n, @)eon Cit0.

=Sn Ro)e> is do(esti& &orportion d)#0 or$nied nd existin$ )nder nd /0 virt)e o! t%e #"s o! t%e P%i#ippines "it%prin&ip# o!!i&e t 3rn$0 Sn Ro)e, Sn *n)e#, Pn$sinn. It "s in&orported in O&to/er 17 to desi$n, &onstr)&t,ere&t, sse(/#e, o"n, &o((ission nd operte po"er-$enertin$ p#nts nd re#ted !&i#ities p)rs)nt to nd )nder &ontr&t"it% t%e Govern(ent o! t%e Rep)/#i& o! t%e P%i#ippines, or n0 s)/division, instr)(ent#it0 or $en&0 t%ereo!, or n0

$overn(ento"ned or &ontro##ed &orportion, or ot%er entit0 en$$ed in t%e deve#op(ent, s)pp#0, or distri/)tion o! ener$0.s se##er o! servi&es, =Sn Ro)e> is d)#0 re$istered "it% t%e 3IR "it% INA9 No. ++5-+17-5+1. It is #iBe"ise re$istered"it% t%e 3ord o! Invest(ents 2?3OI? on pre!erred pioneer stt)s, to en$$e in t%e desi$n, &onstr)&tion, ere&tion,sse(/#0, s "e## s to o"n, &o((ission, nd operte e#e&tri& po"er-$enertin$ p#nts nd re#ted &tivities, !or "%i&% it "s

iss)ed Certi!i&te o! Re$istrtion No. 7-56 on e/r)r0 11, 18.On O&to/er 11, 17, =Sn Ro)e> entered into Po"er P)r&%se $ree(ent 2?PP? "it% t%e Ntion# Po"er Corportion2?NPC? to deve#op %0dro-potenti# o! t%e o"er $no River nd $enerte ddition# po"er nd ener$0 !or t%e )on Po"erGrid, /0 /)i#din$ t%e Sn Ro)e *)#ti-P)rpose Pro;e&t #o&ted in Sn *n)e#, Pn$sinn. %e PP provides, (on$ ot%ers,

t%t =Sn Ro)e> s%## /e responsi/#e !or t%e desi$n, &onstr)&tion, inst##tion, &o(p#etion, testin$ nd &o((issionin$ o! t%e

Po"er Sttion nd s%## operte nd (intin t%e s(e, s)/;e&t to NPC instr)&tions. D)rin$ t%e &oopertion period o! t"ent0-!ive 2'5 0ers &o((en&in$ !ro( t%e &o(p#etion dte o! t%e Po"er Sttion, NPC "i## tBe nd p0 !or ## e#e&tri&it0 vi#/#e!ro( t%e Po"er Sttion.

On t%e &onstr)&tion nd deve#op(ent o! t%e Sn Ro)e *)#ti- P)rpose Pro;e&t "%i&% &o(prises o! t%e d(, spi##"0 ndpo"er p#nt, =Sn Ro)e> ##e$ed#0 in&)rred, ex&ess inp)t 9 in t%e (o)nt o! 55,7+,7.54 !or tx/#e 0er '++1

"%i&% it dered in its @)rter#0 9 Ret)rns !i#ed !or t%e s(e 0er. =Sn Ro)e> d)#0 !i#ed "it% t%e 3IR seprte i(s !orre!)nd, in t%e tot# (o)nt o! 55,7+,7.54, representin$ )n)ti#ied inp)t txes s dered in its 9 ret)rns !or tx/#e0er '++1.o"ever, on *r&% '8, '++, =Sn Ro)e> !i#ed (ended @)rter#0 9 Ret)rns !or t%e 0er '++1 sin&e it in&resed its

)n)ti#ied inp)t 9 to t%e (o)nt o! 56+,'++,'8.14. Conse)ent#0, =Sn Ro)e> !i#ed "it% t%e 3IR on even dte, seprte(ended i(s !or re!)nd in t%e $$re$te (o)nt o! 56+,'++,'8.14.=CIR:s> in&tion on t%e s)/;e&t i(s #ed to t%e !i#in$ /0 =Sn Ro)e> o! t%e Petition !or Revie" "it% t%e Co)rt =o! xppe#s> in Division on pri# 1+, '++.

ri# o! t%e &se ens)ed nd on )#0 '+, '++5, t%e &se "s s)/(itted !or de&ision.15

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T)e Cour o- Ta A//ea* Ru 6*o%e C Se&ond Division initi##0 denied Sn Ro)e:s i(. In its De&ision16dted 8 *r&% '++6, it &ited t%e !o##o"in$ s

/ses !or t%e deni# o! Sn Ro)e:s i(< #&B o! re&orded ero-rted or e!!e&tive#0 ero-rted s#esF !i#)re to s)/(itdo&)(ents spe&i!i#0 identi!0in$ t%e p)r&%sed $oodsAservi&es re#ted to t%e i(ed inp)t 9 "%i&% "ere in)ded in itsPropert0, P#nt nd E)ip(ent &&o)ntF nd !i#)re to prove t%t t%e re#ted &onstr)&tion &osts "ere &pit#ied in its /ooBso! &&o)nt nd s)/;e&ted to depre&ition.

%e C Se&ond Division re)ired Sn Ro)e to s%o" t%t it &o(p#ied "it% t%e !o##o"in$ re)ire(ents o! Se&tion 11'23 o!Rep)/#i& &t No. 84'4 2R 84'417to /e entit#ed to tx re!)nd or &redit o! inp)t 9 ttri/)t/#e to &pit# $oods i(portedor #o#0 p)r&%sed< 21 it is 9-re$istered entit0F 2' its inp)t txes i(ed "ere pid on &pit# $oods d)#0 s)pported/0 9 invoi&es ndAor o!!i&i# re&eiptsF 2 it did not o!!set or pp#0 t%e i(ed inp)t 9 p0(ents on &pit# $oods $inst

n0 o)tp)t 9 #i/i#it0F nd 24 its i( !or re!)nd "s !i#ed "it%in t%e t"o-0er pres&riptive period /ot% in t%e

d(inistrtive nd ;)di&i# #eve#s.%e C Se&ond Division !o)nd t%t Sn Ro)e &o(p#ied "it% t%e !irst, t%ird, nd !o)rt% re)ire(ents, t%)s is 9 re$istered entit0 is d(itted 2par. 4, Facts Admitted, Joint Stipulation of Facts, Records,p. 157. It "s #so est/#is%ed t%t t%e instnt i( o! 56+,'++,8'.14 is #red0 net o! t%e 11,5+.+ o)tp)t tx dered /0 =Sn Ro)e> in its (ended 9 ret)rn !or t%e !irst )rter o! '++1. *oreover, t%e entire (o)nt o!

56+,'++,8'.14 "s ded)&ted /0 =Sn Ro)e> !ro( t%e tot# vi#/#e inp)t tx re!#e&ted in its (ended 9 ret)rns !ort%e #st t"o )rters o! '++1 nd !irst t"o )rters o! '++' 2Exhiits !"#, $"#, $$"1 % &&"1. %is (ens t%t t%e i(edinp)t txes o! 56+,'++,8'.14 did not !or( prt o! t%e ex&ess inp)t txes o! 8,6','57.8, s o! t%e se&ond )rter o! '++' t%t "s to /e &rried-over to t%e s)&&eedin$ )rters. )rt%er, =Sn Ro)e:s> i( !or re!)ndAtx &redit &erti!i&te o!

ex&ess inp)t 9 "s !i#ed "it%in t%e t"o-0er pres&riptive period re&Boned !ro( t%e dtes o! !i#in$ o! t%e &orrespondin$)rter#0 9 ret)rns.or t%e !irst, se&ond, t%ird, nd !o)rt% )rters o! '++1, =Sn Ro)e> !i#ed its 9 ret)rns on pri# '5, '++1, )#0 '5, '++1,O&to/er ', '++1 nd n)r0 '4, '++', respe&tive#0 2Exhiits '(, J, ), and *'. %ese ret)rns "ere ## s)/se)ent#0(ended on *r&% '8, '++ 2Exhiits '+, , !, and $'. On t%e ot%er %nd, =Sn Ro)e> ori$in##0 !i#ed its seprte i(s!or re!)nd on )#0 1+, '++1, O&to/er 1+, '++1, e/r)r0 '1, '++', nd *0 , '++' !or t%e !irst, se&ond, t%ird, nd !o)rt%)rters o! '++1, respe&tive#0, 2Exhiits 'EE, FF, --, and ((' nd s)/se)ent#0 !i#ed (ended i(s !or ## )rters on*r&% '8, '++ 2Exhiits '++, JJ, , and ))'. *oreover, t%e Petition !or Revie" "s !i#ed on pri# 1+, '++. Co)ntin$ !ro(t%e respe&tive dtes "%en =Sn Ro)e> ori$in##0 !i#ed its 9 ret)rns !or t%e !irst, se&ond, t%ird nd !o)rt% )rters o! '++1,t%e d(inistrtive i(s !or re!)nd 2ori$in# nd (ended nd t%e Petition !or Revie" !## "it%in t%e t"o-0er pres&riptiveperiod.18

Sn Ro)e !i#ed *otion !or Ne" ri# ndAor Re&onsidertion on 7 pri# '++6. In its ' Nove(/er '++7 (ended

De&ision,1t%e C Se&ond Division !o)nd #e$# /sis to prti##0 $rnt Sn Ro)e:s i(. %e C Se&ond Division orderedt%e Co((issioner to re!)nd or iss)e tx &redit in !vor o! Sn Ro)e in t%e (o)nt o! 48,77,5.65, "%i&% represents

Sn Ro)e:s )n)ti#ied inp)t 9 on its p)r&%ses o! &pit# $oods nd servi&es !or t%e tx/#e 0er '++1. %e C /sed t%ed;)st(ent in t%e (o)nt on t%e !indin$s o! t%e independent &erti!ied p)/#i& &&o)ntnt. %e !o##o"in$ resons "ere &ited !or

t%e dis##o"ed i(s< erroneo)s &o(p)ttionF !i#)re to s&ertin "%et%er t%e re#ted p)r&%ses re in t%e nt)re o! &pit#$oodsF nd t%e p)r&%ses pertin to &pit# $oods. *oreover, t%e red)&tion o! i(s "s /sed on t%e !o##o"in$< t%e

di!!eren&e /et"een Sn Ro)e:s i( nd t%t pperin$ on its /ooBsF t%e o!!i&i# re&eipts &overin$ t%e i(ed inp)t 9 onp)r&%ses o! #o servi&es re not "it%in t%e period o! t%e i(F nd t%e (o)nt o! 9 &nnot /e deter(ined !ro( t%e

s)/(itted o!!i&i# re&eipts nd invoi&es. %e C Se&ond Division denied Sn Ro)e:s i( !or re!)nd or tx &redit o! its)n)ti#ied inp)t 9 ttri/)t/#e to its ero-rted or e!!e&tive#0 ero-rted s#es /e&)se Sn Ro)e %d no re&ord o! s)&%

s#es !or t%e !o)r )rters o! '++1.%e dispositive portion o! t%e C Se&ond Division:s ' Nove(/er '++7 (ended De&ision reds ?*otion !or Ne" ri# ndAor Re&onsidertion? is %ere/0 PRIH GRNED nd t%is Co)rt:sDe&ision pro()#$ted on *r&% 8, '++6 in t%e instnt &se is %ere/0 *ODIIED.

&&ordin$#0, =t%e CIR> is %ere/0 ORDERED to REND or in t%e #terntive, to ISSE X CREDI CERIICE in !vor o!=Sn Ro)e> in t%e red)&ed (o)nt o! o)r )ndred Ei$%t0 %ree *i##ion Seven )ndred Ninet0 Seven %o)snd ive)ndred Ninet0 Nine Pesos nd Sixt0 ive Centvos 2 48,77,5.65 representin$ )n)ti#ied inp)t 9 on p)r&%ses o!&pit# $oods nd servi&es !or t%e tx/#e 0er '++1.

SO ORDERED.'+

%e Co((issioner !i#ed *otion !or Prti# Re&onsidertion on '+ De&e(/er '++7. %e C Se&ond Division iss)ed Reso#)tion dted 11 )#0 '++8 "%i&% denied t%e CIR:s (otion !or #&B o! (erit.T)e Cour o- Ta A//ea* Ru E a+

%e Co((issioner !i#ed Petition !or Revie" /e!ore t%e C E3 pr0in$ !or t%e deni# o! Sn Ro)e:s i( !or re!)nd or tx

&redit in its entiret0 s "e## s !or t%e settin$ side o! t%e ' Nove(/er '++7 (ended De&ision nd t%e 11 )#0 '++8Reso#)tion in C Cse No. 6647.%e C E3 dis(issed t%e CIR:s petition !or revie" nd !!ir(ed t%e &%##en$ed de&ision nd reso#)tion.

%e C E3 &ited ommissioner of +nternal Re/enue /. 0oledo o2er, +nc.'1nd Reven)e *e(ornd)( Cir&)#r No. 4-+,''s its /ses !or r)#in$ t%t Sn Ro)e:s ;)di&i# i( "s not pre(t)re#0 !i#ed. %e pertinent portions o! t%e De&ision

stte !i#ed ## its *ont%#0 9 Dertions nd @)rter#0 9t Ret)rns !or t%e period n)r0 1, '++5 to De&e(/er 1,

'++5. or es0 re!eren&e, s)((r0 o! t%e !i#in$ dtes o! t%e ori$in# nd (ended @)rter#0 9 Ret)rns !or tx/#e 0er'++5 o! =$nito> is s !o##o"s, t%ro)$% 3IR:s r$e xp0ers )dit nd Investi$tion Division II2ID II, #etter dted Nove(/er 1, '++6 i(in$ tx &reditAre!)nd o! its s)pposed inp)t 9 (o)ntin$ to8,65,664.8 !or t%e period &overin$ n)r0 1, '++4 to De&e(/er 1, '++4. On t%e s(e dte, =$nito> #iBe"ise !i#ed n

pp#i&tion !or x CreditsARe!)nds !or t%e period &overin$ n)r0 1, '++5 to De&e(/er 1, '++5 !or t%e s(e (o)nt.

On Nove(/er ', '++6, =$nito> sent $in not%er #etter dted Nove(/er ', '++4 to =t%e CIR>, to &orre&t t%e period o!

t%e /ove i( !or tx &reditAre!)nd in t%e sid (o)nt o! 8,65,664.8 s &t)##0 re!errin$ to t%e period &overin$

n)r0 1, '++5 to De&e(/er 1, '++5.s t%e stt)tor0 period "it%in "%i&% to !i#e i( !or re!)nd !or sid inp)t 9 is /o)t to #pse "it%o)t &tion on t%e prt o!

t%e =CIR>, =$nito> !i#ed t%e instnt Petition !or Revie" on e/r)r0 17, '++7.In %is ns"er !i#ed on *r&% '8, '++7, =t%e CIR> interposes t%e !o##o"in$ de!enses ##e$ed i( !or re!)nd is s)/;e&t to d(inistrtive investi$tionAex(intion /0 t%e 3)re) o!Intern# Reven)e 23IRF5. %e (o)nt o! 8,65,664.8 /ein$ i(ed /0 =$nito> s ##e$ed )n)ti#ied inp)t 9 on do(esti& p)r&%seso! $oods nd servi&es nd on i(porttion o! &pit# $oods !or t%e period n)r0 1, '++5 to De&e(/er 1, '++5 is

not proper#0 do&)(entedF6. =$nito> ()st prove t%t it %s &o(p#ied "it% t%e provisions o! Se&tions 11' 2 nd 2D nd '' o! t%eNtion# Intern# Reven)e Code o! 17 217 x Code on t%e pres&riptive period !or i(in$ tx re!)ndA&reditF7. Proo! o! &o(p#in&e "it% t%e pres&ri/ed &%e&B#ist o! re)ire(ents to /e s)/(itted invo#vin$ i( !or 9 re!)nd

p)rs)nt to Reven)e *e(ornd)( Order No. 5-8, o)er=*e )ere =ou< be o *u--+e +o;/a+e =)

8/10/2019 CIR vs San Roque Power Corp

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)e - o- a ?*e(ornd)(? !i#ed on n)r0 1,

'++ nd =t%e CIR:s> ?*e(ornd)(? !i#ed on De&e(/er 1, '++8.'4

T)e Cour o- Ta A//ea* Ru 6*o

%e C Se&ond Division prti##0 $rnted $nito:s i(. In its De&ision'5dted 8 n)r0 '+1+, t%e C Se&ond Division!o)nd t%t $nito &o(p#ied "it% t%e re)ire(ents o! Se&tion 11'2 o! R 84'4, s (ended, to /e entit#ed to tx re!)nd

or &redit o! inp)t 9 ttri/)t/#e to ero-rted or e!!e&tive#0 ero-rted s#es.'6

%e pertinent portions o! t%e C Se&ond Division:s De&ision red s)!!i&ient#0 proved t%t it is entit#ed to tx &redit &erti!i&te in t%e (o)nt o! 8,'4,88. representin$)n)ti#ied inp)t 9 !or t%e !o)r tx/#e )rters o! '++5.EREORE, pre(ises &onsidered, t%e instnt Petition !or Revie" is %ere/0 PRIH GRNED. &&ordin$#0, =t%e CIR> is%ere/0 ORDERED to REND to =$nito> t%e (o)nt o! EIG *IION O NDRED ORH NINE OSND EIG

NDRED EIGH REE PESOS ND IRH REE CEN9OS 2P8,'4,88. representin$ its )n)ti#ied inp)t txesttri/)t/#e to ero-rted s#es !ro( n)r0 1, '++5 to De&e(/er 1, '++5.SO ORDERED.'7

%e Co((issioner !i#ed *otion !or Prti# Re&onsidertion on ' n)r0 '+1+. $nito, in t)rn, !i#ed

Co((entAOpposition on t%e *otion !or Prti# Re&onsidertion on 15 e/r)r0 '+1+.

In Reso#)tion'8dted 7 pri# '+1+, t%e C Se&ond Division denied t%e CIR:s (otion. %e C Se&ond Division r)#ed t%tt%e #e$is#t)re did not intend t%t Se&tion 11' 2Re!)nds or x Credits o! Inp)t x s%o)#d /e red in iso#tion !ro( Se&tion'' 2Re&over0 o! x Erroneo)s#0 or I##e$##0 Co##e&ted or vi&e vers. %e C Se&ond Division pp#ied t%e (ndtor0

stt)te o! #i(ittions in seeBin$ ;)di&i# re&o)rse pres&ri/ed )nder Se&tion '' to i(s !or re!)nd or tx &redit )nderSe&tion 11'.

T)e Cour o- Ta A//ea* Ru E a+On ' pri# '+1+, t%e Co((issioner !i#ed Petition !or Revie" /e!ore t%e C E3 ssi#in$ t%e 8 n)r0 '+1+ De&ision ndt%e 7 pri# '+1+ Reso#)tion in C Cse No. 7574 nd pr0in$ t%t $nito:s entire i( !or re!)nd /e denied.In its 8 De&e(/er '+1+ De&ision,'t%e C E3 $rnted t%e CIR:s petition !or revie" nd reversed nd set side t%e

&%##en$ed de&ision nd reso#)tion.%e C E3 dered t%t Se&tion 11'2 nd 23 o! t%e 17 x Code /ot% set !ort% t%e re&Bonin$ o! t%e t"o-0erpres&riptive period !or !i#in$ i( !or tx re!)nd or &redit over inp)t 9 to /e t%e ose o! t%e tx/#e )rter "%en t%es#es "ere (de. %e C E3 #so re#ied on t%is Co)rt:s r)#in$s in t%e &ses o! ommissioner of +nternal Re/enue /. AichiFor3in3 ompan6 of Asia, +nc. Aichi8+nd ommisioner of +nternal Re/enue /. !irant a3ilao orporation

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8/10/2019 CIR vs San Roque Power Corp

6/17

!irant8.13ot%Aichi nd !irant r)#ed t%t t%e t"o-0er pres&riptive period to !i#e re!)nd !or inp)t 9 risin$ !ro( ero-rted s#es s%o)#d /e re&Boned !ro( t%e ose o! t%e tx/#e )rter "%en t%e s#es "ere (de.Aichi !)rt%er e(p%siedt%t t%e !i#)re to "it t%e de&ision o! t%e Co((issioner or t%e #pse o! 1'+-d0 period pres&ri/ed in Se&tion 11'2D(o)nts to pre(t)re !i#in$.%e C E3 !o)nd t%t $nito !i#ed its d(inistrtive i( on 14 Nove(/er '++6, "%i&% "s "e## "it%in t%e periodpres&ri/ed )nder Se&tion 11'2 nd 23 o! t%e 17 x Code. o"ever, t%e C E3 !o)nd t%t $nito:s ;)di&i# i( "s

pre(t)re#0 !i#ed. $nito !i#ed its Petition !or Revie" /e!ore t%e C Se&ond Division on 14 e/r)r0 '++7. %e ;)di&i#i( "s !i#ed !ter t%e #pse o! on#0 ' d0s !ro( t%e !i#in$ o! its d(inistrtive i( /e!ore t%e CIR, in vio#tion o! t%e1'+-d0 period pres&ri/ed in Se&tion 11'2D o! t%e 17 x Code.%e dispositive portion o! t%e De&ision sttes !i#ed Petition !or Revie", do&Beted s C... Cse No.7687.

In =%er> ns"er, respondent CIR ##e$ed t%e !o##o"in$ spe&i# nd !!ir(tive de!enses to prove t%e s(e is !t# to its &)se o! &tionF

6. =P%i#ex> s%o)#d prove its #e$# /sis !or i(in$ !or t%e (o)nt /ein$ re!)nded. 7

T)e Cour o- Ta A//ea* Ru 6*o%e C Se&ond Division, in its De&ision dted '+ )#0 '++, denied P%i#ex:s i( d)e to pres&ription. %e C Se&ondDivision r)#ed t%t t%e t"o-0er pres&riptive period spe&i!ied in Se&tion 11'2 o! R 84'4, s (ended, pp#ies not on#0 to

t%e !i#in$ o! t%e d(inistrtive i( "it% t%e 3IR, /)t #so to t%e !i#in$ o! t%e ;)di&i# i( "it% t%e C. Sin&e P%i#ex:s i(

&overed t%e rd )rter o! '++5, its d(inistrtive i( !i#ed on '+ *r&% '++6 "s ti(e#0 !i#ed, "%i#e its ;)di&i# i( !i#edon 17 O&to/er '++7 "s !i#ed #te nd t%ere!ore /rred /0 pres&ription.On 1+ Nove(/er '++, t%e C Se&ond Division denied P%i#ex:s *otion !or Re&onsidertion.

T)e Cour o- Ta A//ea* Ru E a+P%i#ex !i#ed Petition !or Revie" /e!ore t%e C E3 pr0in$ !or revers# o! t%e '+ )#0 '++ De&ision nd t%e 1+ Nove(/er

'++ Reso#)tion o! t%e C Se&ond Division in C Cse No. 7687.%e C E3, in its De&ision8dted De&e(/er '+1+, denied P%i#ex:s petition nd !!ir(ed t%e C Se&ond Division:sDe&ision nd Reso#)tion.%e pertinent portions o! t%e De&ision red pp#ied t%ed(inistrtive i( !or re!)nd o! )n)ti#ied inp)t 9 in t%e (o)nt o! ',56,7'.44 "it% t%e One Stop S%op Center o!t%e Deprt(ent o! inn&e, per pp#i&tion No. 5'4+. ro( *r&% '+, '++6, "%i&% is #so pres)(/#0 t%e dte =P%i#ex>

s)/(itted s)pportin$ do&)(ents, to$et%er "it% t%e !oresid pp#i&tion !or re!)nd, t%e CIR %s 1'+ d0s, or )nti# )#0 18,

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8/10/2019 CIR vs San Roque Power Corp

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'++6, "it%in "%i&% to de&ide t%e i(. it%in + d0s !ro( t%e #pse o! t%e 1'+-d0 period, or !ro( )#0 1, '++6 )nti#)$)st 17, '++6, =P%i#ex> s%o)#d %ve e#evted its i( !or re!)nd to t%e C. o"ever, =P%i#ex> !i#ed its Petition !or Revie"

on#0 on O&to/er 17, '++7, "%i&% is 4'6 d0s "0 /e0ond t%e +- d0 period pres&ri/ed /0 #".Evident#0, t%e Petition !or Revie" in C Cse No. 7687 "s !i#ed 4'6 d0s #te. %)s, t%e Petition !or Revie" in C Cse No.7687 s%o)#d %ve /een dis(issed on t%e $ro)nd t%t t%e Petition !or Revie" "s !i#ed "0 /e0ond t%e +-d0 pres&ri/edperiodF t%)s, no ;)risdi&tion "s &)ired /0 t%e C in DivisionF nd not d)e to pres&ription.

EREORE, pre(ises &onsidered, t%e instnt Petition !or Revie" is %ere/0 DENIED DE CORSE, nd &&ordin$#0,DIS*ISSED. %e ssi#ed De&ision dted )#0 '+, '++, dis(issin$ t%e Petition !or Revie" in C Cse No. 7687 d)e topres&ription, nd Reso#)tion dted Nove(/er 1+, '++ den0in$ =P%i#ex:s> *otion !or Re&onsidertion re %ere/0 IR*ED,"it% (odi!i&tion t%t t%e dis(iss# is /sed on t%e $ro)nd t%t t%e Petition !or Revie" in C Cse No. 7687 "s !i#ed "0

/e0ond t%e +-d0 pres&ri/ed period to ppe#.

SO ORDERED.

G.R. No. 187485CIR v. San Roque Power Corporation

%e Co((issioner rised t%e !o##o"in$ $ro)nds in t%e Petition !or Revie" i( !or re!)nd "s not pre(t)re#0 !i#ed.II. %e Co)rt o! x ppe#s En Banc erred in !!ir(in$ t%e (ended de&ision o! t%e Co)rt o! x ppe#s 2Se&ondDivision $rntin$ =Sn Ro)e:s> i( !or re!)nd o! ##e$ed )n)ti#ied inp)t 9 on its p)r&%ses o! &pit# $oodsnd servi&es !or t%e tx/#e 0er '++1 in t%e (o)nt o! P48,77,5.65.4+

G.R. No. 196113

a!anito "inin! Corporation v. CIR$nito rised t%e !o##o"in$ $ro)nds in its Petition !or Revie"