Petron Corporation vs. Commissioner of Internal Revenue

DECISION

Petron Corporation vs. Commissioner of lntemal Revenue

Registration No. OCN 8RC0000559947 with Tax Identification Number (TIN) No. 000-168-801-00000.3 Respondent, on the other hand, is the duly appointed Commissioner of Internal Revenue (CIR) empowered to perform the duties of his office, including among others, the duty to act on and approve claims for refund as provided by law. He may be served with summons, notices and other court processes at his office at the BIR National Office Building, Sen. Miriam P. Defensor-Santiago Avenue, Diliman, Quezon City 4

THE FACTS

On August 18, 2021,5 petitioner filed with the Large Taxpayers Excise Audit Division II of the BIR, an application for tax refund in the total amount of P9,553,568.40, along with supporting documents, allegedly representing excise taxes paid on its importation of lubricating oils and its additives during the period August 1, 2019 to December 31, 2019, which were allegedly subsequently sold and delivered to various tax-exempt entities. 6 Due to respondent's inaction over its administrative claim for refund, petitioner filed the present Petition for Review via electronic mail on August 23, 2021. 7 On October 26, 2021, petitioner filed a Submission with Manifestation submitting the hard copies of its Petition for Review pursuant to CT A En Bane Resolution No. 4-2021.8 On February 2, 2022, within the extended period, 9 respondent filed his Answer, 10 raising the following Special and Administrative Defenses: (i) petitioner is not entitled to refund of excise taxes allegedly paid for the period August 1, 2019 to December 31, 2019, on its sales and deliveries of lubricating oils to tax-exempt entities in the amount of P9,553,568.40; (ii) Section 135 of the National Internal Revenue Code 3 Exhibit "P-3", CTA Docket, pp. 454-455. 4 Par. 1, Summary of Admitted Facts, Joint Stipulation of Facts and Issues (JSFI), CTA Docket, p. 229.

5 Exhibit "P-6-2", CTA Docket, p. 472. 6 Exhibit "P-6", CTA Docket, pp. 472-477. 7 CT A Docket, pp. 6-A to 6-AA. 8 CTA Docket, pp. 7-9.

9 Resolution dated March 16, 2022, CTA Docket, p. 147. 1° CTA Docket, pp. 126-134"1 Petron Corporation vs. Commissioner of Internal Revenue (NIRC) of 1997, as amended, does not grant exemption to sellers rather it provides for an enumeration wherein petroleum products when sold to international carriers and entities enumerated therein are exempt from excise tax; and, (iii) claims for refund of excise taxes paid is authorized only under Section 130(0) of the NIRC of 1997, as amended.

Respondent's Pre-Trial Brief1 1 was filed on March 28, 2022 while petitioner's Pre-Trial Brief12 was filed on May 4, 2022. The Pre-Trial Conference was held on May 12, 2022.13 On June 10, 2022, the parties filed their Joint Stipulation of Facts and lssues14 which was approved by the Court in the Resolution dated June 22, 2022 thereby terminating the Pre-Trial. 15 Upon motion16 of petitioner, the Court commissioned Ms. Madonna Mia S. Dayego, as Independent Certified Public Accountant (ICPA), on July 5, 2022Y On July 13, 2022, the Court issued the Pre-Trial Order. 18 During trial, petitioner presented testimonial and documentary evidence. It presented the following witnesses: Atty. Ma. Clarissa C. Arguelles, 19 petitioner's Tax Manager; Mr. Edicel R. Bautista, 20 Plant Manager of petitioner's New Lube Oil Blending Plant (NLOBP); Mr.

Jake

Martin

A

Magana,21 petitioner's

Commercial

Services

Supervisor; Mr. Bentley Raymond L. Elgincolin, 22 petitioner's Area Sales Manager- Lubes and Greases International and Key Accounts;

Petron Corporation vs. Commissioner of lntemal Revenue

Mr. Ronald Q. Chiong, 23 petitioner's Research and Development Manager and, Ms.

Madonna

Mia

S.

Dayego,24 the

Court-

commissioned !CPA.

On September 27, 2022, petitioner filed its Formal Offer of Evidence. 25 In the Resolution dated November 18, 2022,26 petitioner's exhibits were admitted in evidence, except Exhibit "P-1 0", for not being found in the records of the case and for petitioner's failure to identify the same; and Exhibit "P-26" for petitioner's failure to identify the same. In the same Resolution, petitioner was deemed to have rested its case; and, considering respondent's manifestation in his Comment (Re: Formal Offer of Evidence) that he will not be presenting evidence,27 the parties were directed to file their respective memoranda within thirty

(30) days from receipt thereof. On December 5, 2022, respondent filed his Memorandum 28 On

December

9, 2022, petitioner filed a

Motion

for Reconsideration (Re: Resolution Dated November 18, 2022) with Motion to Defer Filing of Memorandum29 praying for the admission of its Exhibits "P-10" and "P-26". In the Resolution dated February 17, 2023, 30 the Court admitted the previously denied Exhibits "P-1 0" and "P-26" and ordered petitioner to file its memorandum within thirty (30) days from receipt thereof. On March 29, 2023, petitioner filed its Memorandum31 and an Omnibus Motion to Reopen Proceedings and Admit Supplemental Offer of Evidence (with Attached Supplemental Formal Offer of Evidence dated March 29, 2023). 32 23 Exhibit "P-34", Judicial Affidavit of Ronald Q. Chiong, CTA Docket, pp. 100-109; and Order dated September 6, 2022, CTA Docket, pp. 410-412. 2• Exhibit "P-39", Judicial Affidavit of Madonna Mia S. Dayego, CTA Docket, pp. 341-372; and Order dated September 6, 2022, CTA Docket, pp. 410-412. 25 CTA Docket, pp. 420-434. 26 CTA Docket, pp. 495-496. 27 CTA Docket, pp. 487-489. 28 CTA Docket, pp. 497-504. 29 CTA Docket, pp. 507-513. 3° CTA Docket, pp. 525-527.

Petron Corporation vs. Commissioner of lntemal Revenue

In the Resolution dated May 26, 2023, 33 the Court granted petitioner's Omnibus

Motion

and admitted and resolved its Supplemental Formal Offer of Evidence.34 Petitioner's offered exhibits were mostly admitted but Exhibits "P-1 02-3-9" to "P-1 02-3-18", "P-1 03- 2-20" to "P-103-2-22", "P-103-2-24" to "P-103-2-32", and "P-103-2-34" to "P-103-2-36" were denied for not being found in the records of the case. The Court also submitted the case for decision. On June 14, 2023, petitioner filed a Motion for Reconsideration (with Motion for Leave to Recall the Independent Certified Public Accountant).35 This was granted by the Court in the Resolution dated June 29, 2023, 36 which also recalled and set aside the Resolution dated May 26, 2023 with respect to the submission of this case for decision pending the resolution of petitioner's motion. In the Resolution dated August 7, 2023, 37 the Court: (i) partially granted petitioner's Motion for Reconsideration; (ii) admitted Exhibits "P-1 02-3-9" to "P-1 02-3-18"; (iii) denied Exhibits "P-1 03-2-20" to "P- 1 03-2-22" "P-1 03-2-24" to "P-1 03-2-32" and "P-1 03-2-34" to "P-1 03- , , 2-36" for not being found in the records of the case; (iv) denied petitioner's Motion for Leave to Recall the ICPA; and, (v) submitted the case anew for decision.

On August 29, 2023, petitioner filed a Motion to Reopen Proceedings. 38 In the Resolution dated October 26, 2023,39 the Court: (i) partially granted petitioner's Motion to Reopen Proceedings; (ii) denied petitioner's prayer to reopen the case; (iii) admitted Exhibits "P-1 03-2- 20" to "P-1 03-2-22", "P-1 03-2-24" to "P-1 03-2-32", and "P-1 03-2-34" to "P-1 03-2-36"; and, (v) submitted the case anew for decision.

ISSUE

The parties stipulated the following issue for the Court's resolution:

Petron Corporation vs. Commissioner of Internal Revenue

Whether petitioner is entitled to the refund in the amount of P9,553,568.40, representing excise taxes paid during the period August 1, 2019 to December 31, 2019 for its imported lubricating oils and its additives which were subsequently sold and delivered to tax-exempt entities.40

PARTIES' ARGUMENTS

Petitioner argues that: (i) both its administrative and judicial claims for refund were timely filed; (ii) the imported lubricating oils and its additives sold and delivered to tax-exempt entities are exempt from excise tax and any excise tax paid thereon is erroneous; (iii) subject imported lubricating oils and its additives were imported during the period August 1, 2019 to December 31, 2019 and petitioner paid the corresponding excise taxes therein; (iv) the volume and amount of imported lubricating oils transferred from the Bureau of Customs (BOC) to NLOBP and/or Pandacan Depot were accurate and properly supported; (v) the sales and deliveries of imported lubricating oils to its tax-exempt customers were accurate and adequately supported; and, (vi) it is entitled to a refund in the amount of P9,553,568.40, representing erroneously paid excise taxes on petroleum products that are exempt under Section 135 of the NIRC of 1997, as amended.41 On the other hand, respondent counter-argues that: ((i) petitioner is not entitled to refund of excise taxes allegedly paid for the period August 1, 2019 to December 31, 2019, on its sales and deliveries of lubricating oils to tax-exempt entities in the amount of P9,553,568.40; (ii) Section 135 of the NIRC of 1997, as amended, does not grant exemption to sellers rather it provides for an enumeration wherein petroleum products when sold to international carriers and entities enumerated therein are exempt from excise tax; and, (iii) claims for refund of excise taxes paid is authorized only by Section 130(D) of the NIRC of 1997, as amended.42

THE COURT'S RULING

Refund or recovery of tax erroneously or illegally collected is sanctioned by Sections 204(C) and 229 of the NIRC of 1997, as amended, to wit:

Petron Corporation vs. Commissioner of Internal Revenue

"SEC.

204. Authority of the

Commissioner

to Compromise, Abate and Refund or Credit Taxes. - The Commissioner may-

XXX

XXX

XXX

(C) Credit or refund taxes erroneously or illegally received or penalties imposed without authority, refund the value of internal revenue stamps when they are returned in good condition by the purchaser, and, in his discretion, redeem or change unused stamps that have been rendered unfit for use and refund their value upon proof of destruction. No credit or refund of taxes or penalties shall be allowed unless the taxpayer files in writing with the Commissioner a claim for credit or refund within two (2) years after the payment of the tax or penalty: Provided, however, that a return filed showing an overpayment shall be considered as a written claim for credit or refund.

XXX

XXX

XXX

SEC. 229. Recovery of Tax Erroneously or Illegally Collected. -No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessively or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress.

In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid." Section 204 of the NIRC of 1997, as amended, applies to administrative claims for refund, while Section 229 of the same Code pertains to judicial claims for refund. 43 The afore-quoted provisions are clear. Within two (2) years from the date of payment of tax, the claimant must first file an administrative claim with respondent before filing its judicial claim with this Court. Both claims must be filed within a two (2)-year reglementary period.

Petron Corporation vs. Commissioner of Internal Revenue

Timeliness of the filing of the claim is mandatory and jurisdictional, and thus the Court cannot take cognizance of a judicial claim for refund filed either prematurely or out of time. It is worthy to stress that as for the judicial claim, tax law even explicitly provides that it be filed within two (2) years from payment of the tax "regardless of any supervening cause that may arise after payment. "44 Furthermore, the above-quoted provisions allow the recovery of taxes erroneously or illegally collected. An "erroneous or illegal tax" is defined as one levied without statutory authority, or upon property not subject to taxation, or by some officer having no authority to levy the tax, or one which is some other similar aspect is illegal.45 Relevant to petitioner's present refund claim are Sections 131 (A) and 135 of the NIRC of 1997, as amended. Section 131 (A) of the NIRC of 1997, as amended, provides that the excise tax due for the imported fuel shall be paid before the release of the importations from the customs house, viz:

"SEC. 131. Payment of Excise Taxes on Imported Articles.- (A) Persons Liable. - Excise taxes on imported articles shall be paid by the owner or importer to the Custom Officers, conformably with the regulations of the Department of Finance and before the release of such articles from the customs house, or by the person who is found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption.

XXX

XXX

xxx" On the other hand, Section 135 of the NIRC of 1997, as amended, provides:

"SEC. 135. Petroleum Products Sold to International Carriers and Exempt Entities or Agencies. - Petroleum products sold to the following are exempt from excise tax:

(a) International carriers of Philippine or foreign registry on their use or consumption outside the Philippines: Provided, That the petroleum products sold to these international_ carriers shall ~e stored in a bonded storage tank and may be disposed of only m 44 Commissioneroflnternal Revenue vs. San Miguel Corporation, G.R. Nos. 180740 and 180910, November 11, 2019. .

45 Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum CorporatiOn, G. R. No. 188497, April 25, 2012.\1}

Petron Corporation vs. Commissioner of Internal Revenue accordance with the rules and regulations to be prescribed by the Secretary of Finance, upon recommendation of the Commissioner;

(b) Exempt entities or agencies covered by tax treaties, conventions and other international agreements for their use of consumption: Provided, however, That the country of said foreign international carrier or exempt entities or agencies exempts from similar taxes petroleum products sold to Philippine carriers, entities or agencies; and

(c) Entities which are by law exempt from direct and indirect taxes." (Emphasis supplied) In Chevron Philippines Inc. vs. Commissioner of Internal Revenue, 46 the Supreme Court elucidated that in order for the exemption under Section 135 of the NIRC of 1997, as amended, to become operative, it must be established that the entities to which petroleum products were sold are exempt from direct and indirect taxes, viz.:

"Pursuant to Section 135(c), supra, petroleum products sold to entities that are by law exempt from direct and indirect taxes are exempt from excise tax. The phrase which are by law exempt from direct and indirect taxes describes the entities to whom the petroleum products must be sold in order to render the exemption operative. Section 135(c) should thus be construed as an exemption in favor of the petroleum products on which the excise tax was levied in the first place. The exemption cannot be granted to the buyers -that is, the entities that are by law exempt from direct and indirect taxes - because they are not under any legal duty to pay the excise tax.

XXX

XXX

XXX

Inasmuch as its liability for the payment of the excise taxes accrued immediately upon importation and prior to the removal of the petroleum products from the customshouse, Chevron was bound to pay, and actually paid such taxes. But the status of the petroleum products as exempt from the excise taxes would be confirmed only upon their sale to CDC in 2007 (or, for that matter, to any of the other entities or agencies listed in Section 135 of the NIRC). Before then, Chevron did not have any legal basis to claim the tax refund or the tax credit as to the petroleum products. Consequently, the payment of the excise taxes by Chevron upon its importation of petroleum products was deemed illegal and erroneous upon the sale ofthe petroleum products to CDC." (Emphasis supplied)

Petron Corporation vs. Commissioner of Internal Revenue

This principle was echoed in Pilipinas Shell Petroleum Corporation vs. Commissioner of Internal Revenue,47 where the Supreme Court held:

"As may be gleaned from Section 131 as above-cited, although certain articles may be free from excise taxes upon importation, they may subsequently become subject to the same depending on the subsequent buyer. This is essentially the same principle of subsequent confirmation espoused by the 2015 Chevron, and is also a necessary consequence of excise tax being a property tax, and not a tax on persons. Considering that the status of the petroleum products as tax-exempt solidifies upon the sale to any of the entities enumerated under Section 135, any excise taxes which were previously paid thereon would then be considered as 'erroneously or illegally collected,' and therefore, subject to refund. In turn, the petroleum products become exempt from excise taxes once it is determined that they are to be sold to, among others, international [carriers]. This reflects Section 135's wording, i.e., that the petroleum products are considered as tax-exempt once they are 'sold to [inter alia] x x x [i]nternational carriers."' From the above, the refund can only be ascertained, or the excise taxes will only be deemed erroneously or illegally collected once the petroleum products are sold to tax-exempt entities mentioned under Section 135 of the NIRC of 1997, as amended. Pursuant to Sections 131 and 135, in relation to Sections 204(C) and 229, of the NIRC of 1997, as amended, petitioner is required to prove the following in order for its claim for refund to prosper:

1. Petitioner filed the refund claim within the two (2)-year prescriptive period;

2. The entity to which the petitioner sold the petroleum products is an entity exempt by law from indirect and direct taxes; and,

3. The petitioner is the statutory taxpayer which actually paid the excise taxes sought to be refunded on the same imported petroleum products sold to the exempt entity. The Court shall determine petitioner's compliance with the abovementioned requisites in seriatim. 47 G.R. No. 211303, June 15, 2021. (JI Exhibit No.

P-103-1-8

P-1 03-1-1

P-1 03-1-94

P-103-1-73

P-1 03-1-93

P-103-1-3

P-1 03-1-5

P-103-1-41

Petron Corporation vs. Commissioner of Internal Revenue

First

Requisite:

Petitioner's

administrative and judicial claims for refund were filed within the two (2)-year prescriptive period The Court shall now determine the timeliness of the filing of the present case.

Petitioner presented in evidence its Schedule of lmportations48 of lubricating oils during the period August 1, 2019 to December 31, 2019. Based on said Schedule of Importations, petitioner made importations of base oils and additives in the total aggregate volume of 28,200,921.98 liters and paid excise taxes thereon in the total amount of P253,808,297.93.

To prove the fact of importation of base oils and additives and the corresponding payment of duties and taxes for the period August 1, 2019 to December 31, 2019, petitioner must provide at the very least both the: (1) Single Administrative Document (SAD), which must contain the necessary details required by law; and, (2) Statement of Settlement of Duties and Taxes (SSDT) as proof that the customs duties and taxes were duly paid during the period August 1, 2019 to December 31,2019.

An examination of the SADs49 and SSDTs50 presented by petitioner discloses the following payments of excise taxes on its importations of base oils and additives during the period August 1, 2019 to December 31,2019:

SAD

SSDT

Volume in

Amount of

Reference

Exh. No.

Date of

Liters

Excise Tax Paid

Date

Vessel Name

No.

Payment

C-235799

08/21/2019 tanH

P-103-2-8

08/22/2019 95,012.00 p 855,108.00

C-110860

08/21/2019

Princess Garnet

P-103-2-1

08/23/2019;

1,066,223.00 9,596,007.00 12/13/2019

C-237289

08/22/2019 Kota Jati C107E

P-1 03-2-93

08/27/2019 16,116.51 145,049.00

C-242571

08/28/2019 abea V. 1905E

P-103-2-72

08/29/2019 16,204.26 145,838.36

C-241599

08/27/2019

MS Baste Express

P-103-2-92

08/29/2019 18,793.2< 169,139.00

C-113395

08/28/2019 KS Iris

P-103-2-3

08/29/2019;

1 '175,039.00 10,575,351.00 12/13/2019

C-113400

08/28/2019 KS Iris

P-103-2-5

08/29/2019;

1,121,181.00 1 0,090,629.0C 12/13/2019

C-243287

08/28/2019 eera Bhum 200E

P-1 03-2-40

08/30/2019 15,567.5 140,108.13

Petron Corporation vs. Commissioner of Intermal Revenue

Volume in Amount of

. Reference

0. Payment C-243001 | 08/28/2019 71,344.00 642,096.00 C-245540 | 08/30/2019 1,824.3 16,419.00 C-245699 | 08/30/2019 |E.R. Swedem 025E 48,594.9 437,354.7 312,678.54 312,190.29 175,921.47 202,784.76 202,474.08 261,630.72 642,096.00 139,670.19 139,990.00 201,928.95 182,531.25 366,937.47 203,329.44 138,461.49 419,580.00 139,670.19 3,617.73 21,428.10 143,694.27 628,650.00 642,096.00 179,641.08 163,352.07 176,827.77 146,876.94 311,353.74 311,063.58 353,111.76 200,218.86 161,577.45 629,811.00 P-103-1-60 | C-251391 | 09/04/2019 22,497.12 P.

P.

103-1-96 | C-258087 | 09/10/2019 {Teera Bhum 201E P-103-2-95 09/11/2019 29,070.08 c-274509 | 09/23/2019 |Teera Bhum 202E 15,384.61 P-103-1-79 | C-286294 | 10/04/2019 |OOCL Genoaossw | P-103-2-78 | 10/09/2019 15,518.91 c-291621 | 10/09/2019 |Teera Bhum 203E 10/09/2019 401.97 P-103-1-76 | C-132602 | 10/10/2019 [Baltic West OXA3TS | P-103-2-75 | 10/11/2019 2,380.90 C-308637 | 10/24/2019 [PL Germany 074E 19,960.12

P-103-1- -

C-305185 | 10/22/2019 18,150.23 €.316040 72,248.54

P

, ’ 73,627.92 1 1 = ao | Ro] = O};N]o O!lolwn &kLO};]= or} rm. a o;-}|-— =/|o];— Ora] o nN} ] oO O]an] re

DIRININ|O|NIN

eee Ol1O!”

SIV[SINISI[L]S

' P-103-1-83 | C-326309 | 11/07/2019 |NYK Joanna 118N P-103-2-82 11/11/2019 18,347.42 P-103-1-17 | C-327905 | 11/03/2019 |Zante V.073E P-103-2-17 11/12/2019 32,307.87 P-103-1-64 | C-326277 | 11/07/2019 |NYK Joanna 118N P-103-2-63 11/11/2019 22,546.08 103-1-88 | C-330123 | 11/11/2019 |Osaka Tower 944N P-103-2-87 41/13/2019 16,319.66 = 1h h/|o

HO

= oO

O]-

iso me) oO > o £15

QO|]N

o}]@

CON

~{~

a\S

©} 0% &]w c-332507 | 11/12/2019 |ACX Crystal 211N P-103-2-83 | 11/14/2019 18,273.92 P-103-1-22 | C-151653 | 11/21/2019 |Stolt Momiji P-103-2-22 | 11/22/2019 | 1,121,005.00 P-103-1-22 | C-151653 | 11/21/2019 |Stolt Momiji P-103-2-22 | 04/27/2020 3,918.00 1 35,262.00

Petron Corporation vs. Commissioner of intemal Revenue

0. Payment P-103-1-27 Stolt Momiji 1,103,588.00 P-103-1-27 Stolt Momiji 2,641.00 P-103-1-77 OOCL Genoa 036 3,141.40 P-103-1-65 NYK Joanna 119N 22,589.18 P-103-1-85 NYK Joanna 119N 18,181.82 P-103-1-33 Kota Waris V. 0165E 16,701.26 . 4 -2-

Amount of

Excise Tax Paid

oO nN

Slyiwls

@|o}]a] ry wlNMI~W ih S(NIo]o

NIN] OTN

AIO! o}lo N]O;}o};]o ~~ =) oo fe»)

WwW

o w oo P-103-1-90 | C-352066 | 11/27/2019 |ALS Jupiter 946N P-103-2-89 11/29/2019 39,969.13 P-103-1-98 | C-352301 1/24/2019 |Kota Waris V. 0165E P-103-2-97 11/29/2019 4,049.22 P-103-1-67 | C-354019 | 11/28/2019 |ACX Crystal 212N P-103-2-66 12/03/2019 44,994.25 948.

P-103-1-32 | C-154541 | 11/28/2019 |APL Atlanta/ P-103-2-31 12/03/2019 22,678.18 204,103.62 V.OBY48N Kota Wars V. 0766 | P-103-1-39 | C-352457 | 11/27/2019 |Kota Waris V. 0165E P-103-2-38 11/29/2019 16,155.86 ’ rN w)oja

Slwolalala

BID/Olalo

SlalNlSle

AIN|O]=

DPOININI >

NIO}AlwWle

alTolwfals& P-103-1-34 | C-367619 | 12/10/2019 |Kota Waris V.0166E | P-103-2-33 | 12/12/2019 16,701.26 150,311.34 P-103-1-40 | C-369556 Every Breed V.025N | P-103-2-39 | 12/13/2019 16,155.86 P-103-1-48 | C-369545 | 12/11/2019 |ACX Crystal 213N P-103-2-47 | 12/13/2019 34,767.10 312,903.90 P-103-1-36 | C-371524 | 12/12/2019 |Wan Hai 207 P-103-2-35 12/16/2019 13,279.91 119,519.19

OLP37S1NC

P-103-1-68 | C-382874 | 12/23/2019 |KMTC Gwangyang P-103-2-67 12/27/2019 15,600.48 140,404.32

1909S

C-382872 | 12/23/2019 |KMTC Gwangyang P-103-2-69 12/27/2019 45,809.52 142,285.68

1909S

P-103-1-100 | C-383764 | 12/26/2019 |Hamburg Bay P-103-2-99 12/27/2019 2,427.11 21,844.00

OIL3WE1PL

P-103-1-70

P-103-1-2 | C-132309 | 10/09/2019 |JM Sutera 4 P-103-2-2 01/08/2020 1,074,469.00 9,670,221.00 P-103-1-4 | C-125326 | 09/23/2019 |Kelsey 2 P-103-2-4 01/08/2020 1,129,258.00 10,163,322.00 Exhibit No.

P-1 03-1-6

P-1 03-1-7

P-103-1-21

P-1 03-1-24

P-103-1-25

P-103-1-26

P-103-1-20

Petron Corporation vs. Commissioner of Internal Revenue

SAD

SSDT

Reference

Date

Vessel Name

Exh. No.

Date of

No.

Payment

C-125323

09/23/2019

Kelsey 2

P-103-2-6

01/08/2020

C-130101

10/04/2019

Golden Grace

P-103-2-7

01/08/2020

C-135280

10/16/2019

Stolt Hagi

P-103-2-21

01/27/2020

C-132653

10/10/2019

Princess Topaz

P-103-2-24

01/27/2020

C-135279

10/16/2019

Stolt Hagi

P-1 03-2-25

01/27/2020

C-144944

11/07/2019

Bay Pride

P-103-2-26

01/27/2020

C-163642

12/19/2019 lncheon Chemi

P-1 03-2-20

02/21/2020

TOTAL

Volume in

Amount of

Liters

Excise Tax Paid

2,220,158.00 19,981,422.00 1,126,340.00 10,137,060.00 1 '133,691.00 10,203,219.00 2,216,405.00 19,947,645.00 2,215,961.00 19,943,649.00 2,215,669.00 19,941,021.00 1 '129,371.00 10,164,339.00 28,013,064.17 '"252, 117,577.63 Based on the above dates provided, petitioner's earliest payment date for the period covering August 1, 2019 to December 31, 2019 was August 22, 2019. 51 Counting two (2) years therefrom, the earliest last day for petitioner to file its administrative and judicial claims for refund for the period covering August 1, 2019 to December 31, 2019 was on August 23, 2021, since August 22, 2021 fell on a Sunday. Petitioner filed its administrative claim on August 18, 2021 52 and its judicial claim on August 23, 2021. 53 Thus, petitioner's administrative and judicial claims were filed on time. Second Requisite: The lubricating oils and its additives were sold to tax-exempt entities The second requirement provides that the entity to which the petitioner sold the petroleum products must be an entity exempt by law from indirect and direct taxes. Relative thereto, the pertinent prov1s1on of Section 12(c) of Republic Act (RA) No. 7227,54 as amended by RA No. 9400, 55 provides as follows:

51 Exhibit "P-103-2-8", USB. 52 Exhibit "P-7", CTA Docket, p. 478. 53 CT A Docket, p. 6-A.

54 AN ACT ACCELERATING THE CONVERSION OF MILITARY RESERVATIONS INTO

OTHER PRODUCTIVE

USES, CREATING THE

BASES CONVERSION AND

DEVELOPMENT AUTHORITY FOR THIS PURPOSE, PROVIDING FUNDS THEREFOR AND FOR OTHER PURPOSES.

55 AN ACT AMENDING REPUBLIC ACT NO. 7227, AS AMENDED, OTHERWISE KNOWN AS THE BASES CONVERSION AND DEVELOPMENT ACT OF 1992, AND FOR OTHER PURPOSES.

~

Petron Corporation vs. Commissioner of Internal Revenue

"SEC. 12. Subic Special Economic Zone.- xxx

XXX

XXX

XXX

(c) The provision of existing laws, rules and regulations to the contrary notwithstanding, no national and local taxes shall be imposed within the Subic Special Economic Zone. In lieu of said taxes, a five percent (5%) tax on gross income earned shall be paid by all business enterprises within the Subic Special Economic Zone and shall be remitted as follows: three percent (3%) to the National Government, and two percent (2%) to the Subic Bay Metropolitan Authority (SBMA) for distribution to the local government units affected by the declaration of and contiguous to the zone xxx" (Emphasis supplied) Moreover, Sections 3(h) and 21 of the Rules and Regulations Implementing the Provisions Relative to the Subic Special Economic and Freeport Zone and the Subic Bay Metropolitan Authority under RA No. 7227 provide:

"SEC. 3. Definitions. For purposes of these Rules, these terms shall be understood to have the following meanings:

XXX

XXX

XXX

h. Certificate of Registration refers to the certificate issued by the SBMA representing the registration of the business entity as an SBF Enterprise.

XXX

XXX

XXX

SEC. 21. Effect of Issuance of Certificates. Issuance of the Certificate of Registration or Residency to an SBF Enterprise or Resident, respectively, shall entitle and subject the business enterprise or resident to all the benefits and obligations under the Act and these Rules, and other regulations that may be promulgated by the SBMA, subject to the provisions of Section 5 and 13 hereof.

xxx xxx xxx" (Emphasis supplied) With respect to enterprises located in the Subic Special Economic Zone (SSEZ), pursuant to Section 21 of the Rules and Regulations Implementing the Provisions Relative to the Subic Special Economic and Freeport Zone and the SBMA under RA No. 7227, their tax exemption only takes effect upon the SBMA's issuance of a Certificate of Registration (CRT) or Certificate of Registration and Tax Exemption (CRTE). Stated briefly, it is only from the date of issuance of the CRTE will the concerned business enterprise be entitled to the tax exemption from national and local taxes granted under Section 12(c) of RA No. 7227, as amended"cfl

Petron Corporation vs. Commissioner of lntemal Revenue

On the other hand, Section 24 of RA No. 7916, 56 as amended by RA No. 8748,57 provides:

"SEC. 24. Exemption from National and Local Taxes.- Except for real property taxes on land owned by developers, no taxes, local and national, shall be imposed on business establishments operating within the ECOZONE. In lieu thereof, five p~rcent (5%) of the gross income earned by all business enterprises w1thm the ECOZONE shall be paid and remitted as follows:

a. Three percent (3%) to the National Government;

b. Two percent (2%) which shall be directly remitted by the business establishments to the treasurer's office of the municipality or city where the enterprise is located." Business establishments operating within the ECOZONE are exempt from national and local taxes. In lieu thereof, said enterprises shall pay a total 5% of their gross income to be shared by the national government and the municipality or city where it is located. Similarly, Section 6 of RA No. 9728, 58 as amended by RA No. 11453,59 states that registered business establishments operating within the Freeport Area of Bataan (FAB) shall not be imposed with local and national taxes. In lieu thereof, said business establishments shall pay a 5% final tax on their gross income earned, viz.: "SEC. 6. Imposition of a Tax Rate of Five Percent (5%) on Gross Income Earned.- No taxes, local and national, shall be imposed on registered business establishments operating within the FAB. In lieu thereof, and subject to Section 1 0 of this Act, said business establishments shall pay a five percent (5%) 56 AN ACT PROVIDING FOR THE LEGAL FRAMEWORK AND MECHANISMS FOR THE CREATION, OPERATION, ADMINISTRATION, AND COORDINATION OF SPECIAL ECONOMIC ZONES IN THE PHILIPPINES, CREATING FOR THIS PURPOSE, THE PHILIPPINE ECONOMIC ZONE AUTHORITY (PEZA), AND FOR OTHER PURPOSES. 57 AN ACT AMENDING REPUBLIC ACT NO. 7916, OTHERWISE KNOWN AS THE "SPECIAL ECONOMIC ZONE ACT OF 1995". 58 AN ACT CONVERTING THE BATAAN ECONOMIC ZONE LOCATED IN THE MUNICIPALITY OF MARIVELES, PROVINCE OF BATAAN, INTO THE FREEPORT AREA OF BATAAN (FAB), CREATING FOR THIS PURPOSE THE AUTHORITY OF THE FREEPORT AREA OF BATAAN (AFAB), APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES.

59 AN ACT FURTHER STRENGTHENING THE POWERS AND FUNCTIONS OF THE AUTHORITY OF THE FREEPORT AREA OF BATAAN (AFAB), AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 9728, OTHERWISE KNOWN AS THE "FREEPORT AREA OF BATAAN (FAB) ACT OF 2009". ~

Petron Corporation vs. Commissioner of tntemal Revenue final tax on their gross income earned in the following percentages:

"(a) One per centum (1%) to the National Government; "(b) One per centum (1%) to the Province of Bataan; "(c) One per centum (1 %) to the host city/municipality; and "(d) Two per centum (2%) to the Authority of the Freeport Area of Bataan."

To support its claim that it sold the imported lubricating oils and its additives subject of the claim to the tax-exempt entities enumerated below, petitioner presented the Certifications issued by the Authority of the Freeport Area of Bataan (AFAB), Philippine Economic Zone Authority (PEZA), and Subic Bay Metropolitan Authority (SBMA), to wit:

Customer Name

Certificate of Registration or CRTE

Lewisberg Warehousing and Certificates of Registration No. 2019-01860 and 2020-02261 as FAB

Logistics

Enterprise, valid until December 31, 2019 and December 31, 2020, respectively.

Petron Freeport Corporation CRTE No. 2003-0073 valid from September 19, 2019 to December 19,

2021 62

TDK Philippines Corp.

Certification No. 2019-0271 as PEZA-registered Ecozone Enterprise valid for the year 201963 The foregoing certificates are sufficient to prove that the customers to whom petitioner sold its petroleum products are tax- exempt entities. Any excise taxes paid by petitioner on lubricating oils and its additives subject of the claim which were subsequently sold to aforementioned tax-exempt entities may be refunded. Third Requisite: Petitioner paid excise taxes on its importation of lubricating oils and its additives The third requisite provides that petitioner must be the statutory taxpayer who actually paid the excise taxes on the same imported lubricating oils and its additives which formed part of finished goods that were sold to tax-exempt entities. 60 Exhibit "P-101-5", USB. 61 Exhibit "P-9", USB.

62 Exhibit "P-101-7", USB. 63 Exhibit "P-101-6", USB. (1'1

Petron Corporation vs. Commissioner of lntemal Revenue

It is incumbent upon petitioner to prove, with preponderant evidence, that: (i) it imported lubricating oils and its additives and paid the excise taxes on said importations; and, (ii) the imported lubricating oils and its additives actually became a component in the blending process that eventually produced the finished goods or lube products that were sold to its tax-exempt customers.

Substantiated

Importations

and Excise Tax Payments made within the period of the claim Based on petitioner's Schedule of lmportations, 64 petitioner made importations of base oils and additives in the total aggregate volume of 28,200,921.98 liters and paid excise taxes thereon in the total amount of P253,808,297.93. However, upon verification by the Court, petitioner's excise tax payment for importation with SAD Reference No. C-151687 was incorrectly recorded in petitioner's Schedule of Importation as P9,955,661.00 instead of P9,956,061.00. Thus, petitioner's total excise taxes paid on importation should be adjusted to P253,808,697.93, or an upward adjustment of P400.00. It must be noted, however, that only the excise tax payments in the amount of P252, 117,577.63 were supported with SADs and/or SSDTs. The following importations with excise tax payment in the amount of P1 ,691,120.30 and with equivalent volume of 187,902.25 liters shall be disallowed for petitioner's failure to provide supporting documents for the same:

Single Administrative Document (SAD)

Statement of Settlement of

Duties and Taxes (SSDT)

Volume in

Amount of Excise

Reference

Date of

Liters

Tax Paid

Exhibit No.

Date

Vessel Name

Exhibit No.

No.

Payment

(1) Without supporting proof of payment, i.e., SSDT; outside the period of claim

P-103-1-31

C-1542

01/02/2020

Contship Era

N/A

N/A

93.243.00 ,., 839,187.00

(2) Without supporting importation documents, i.e., SAD and SSDT -

C-332435

- - - - 22,419.35 p 201.774.15 -

C-297884

- - - - 15,305.78 137,752.00 -

C-346198

- - - - 22,419.35 201,774.15 -

C-326384

- - - - 34,514.78 310,633.00

Sub-total

94,659.26 ,., 851,933.30

Total

187,902.25 ,.

1,691,120.30

Petron Corporation vs. Commissioner of Intermal Revenue

Moreover, further verification disclosed that the following importations of 14,475,644.00 liters with equivalent excise tax payments in the total amount of f130,280,796.00 were paid beyond the period of claim, or not within August 1, 2019 to December 31, 2019, thus shall be disallowed by the Court:

: ws : Statement of Settlement of

Single Administrative Document (SAD) :

Duties and Taxes (SSDT) Volume in | Amount of Excise

Reference

Date of Liters Tax Paid

No. Payment

(3) Excise taxes paid outside the period of claim of August 1, 2019 to December 31, 2019 P-103-1-19 | C-163576 | 12/19/2019 |Golden Cygnus! P-103-2-19 | 02/21/2020 2,351 oofP —=———_21,19.00}

Vessel Name

= (=) =

RIX

= ora w|] a oO; © o!|o Oo; oO

P-103-1-20 12/19/2019 | Incheon Chemi| P-103-2-20

P-103-1-22 Stolt Momiji | P-103-2-22

P-103-1-23 Incheon Chemi| P-103-2-23

—_ [=] nN Ah} wl] Oo Oi; oO] w

~“I} Noy NM

&| S/o NT oO QoQ] oa] o Oo} o}] o — oOo co

a<G

N

o>} aoe on

Qo

o P-103-1-24 | C-132653 | 10/10/2019 |Princess Topaz| P-103-2-24 | 01/27/2020 [| 2,216,405 0o| ——_-19,947,645.00] P-103-1-25 | cC-135279 | 10/16/2019] StottHagi | P-103-2-25 | 01/27/2020 | 2,215,961.00 P-103-1-26 | C-144944 | 11/07/2019] Bay Pride | P-103-2-26 | 01/27/2020 | 2,215,669 00] 19,941,021.00 —_ oy, oO of eo my] AL A ©! || w oO}; >

SISIR

ol —}] © o| o/]o

Oo] Oj} ©

P-103-1-27 Stolt Momiji. | P-103-2-27 | ov27iz0z0 | 2,641.00] 23,769.00}

P-103-1-7 10/04/2019 | Golden Grace | P-103-2-7

The Court's jurisdiction to entertain the present judicial claim shall pertain only to the portion relative to the excise tax payments made during the period August 1, 2019 to December 31, 2019. The Court cannot take cognizance of the claim for tax refund of excise tax payments in relation to imported base oils and additives made beyond August 1, 2019 to December 31, 2019; nor can the Court take cognizance of those alleged importations without any evidence to prove the same.

After deducting the foregoing total disallowances from petitioner's corrected importations with total excise tax payments of P253,808,697.93, there leaves a balance of P121,836, 781.63, which represents the substantiated excise tax payments made within the period of claim or during August 1, 2019 to December 31, 2019, viz.:

owl

Petron Corporation vs. Commissioner of Internal Revenue

Particulars

Total Excise Tax Payments per Schedule of lmportations65 Add: Upward adjustment Less: Court disallowances

(a) Without SADs and/or SSDTs p 1,691 '120.30

(b) Out-of-period of claim 130,280,796.00 Total Substantiated Excise Tax Payments for the period August 1, 2019 to December 31,2019

Amount

p 253,808,297.93 400.00 (131 ,971 ,916.30) p 121,836,781.63 Petitioner's total substantiated excise tax payments for its importation of lubricating oils and its additives during the period August 1, 2019 to December 31, 2019 in the amount ofP121 ,836,781.6366 has an equivalent volume of 13,537,420.18 liters. 57 The lubricating oils and its additives imported during the period

August

1, 2019 to December 31, 2019 formed part of finished goods sold to tax-exempt customers Petitioner's claim for refund of P9,553,568.40 is computed as 1,061,507.60 liters of lubricating oils and its additives which formed part of finished goods sold to tax-exempt entities multiplied by the excise tax paid at the rate of P9.00 per liter, as shown below: 58

Date

08/24/2019 08/24/2019 08/24/2019 08/24/2019 08/24/2019 08/24/2019 08/24/2019 08/28/2019 08/28/2019 09/19/2019 Invoice No.

Customer

1010371131 Lewisberg Warehousing and Logistics

1010371131 Lewisberg Warehousing and Logistics

1010371132 Lewisberg Warehousing and Logistics

1010371135 Lewisberg Warehousing and Logistics

1010371135 Lewisberg Warehousing and Logistics

1010371132 Lewisberg Warehousing and Logistics

1010371133 Lewisberg Warehousing and Logistics

1010375311 Lewisberg Warehousing and Logistics

1010375311 Lewisberg Warehousing and Logistics

1010405173 Lewisberg Warehousing and Logistics

65 Exhibit "P-1 04", USB.

66 (t-253,808,697.93- P131 ,g71 ,916.30). 67 (P121 ,836,781.63/t-9.00 rate per liter) 58 Exhibit "P-120", us(i}

Volume

(a) 180.00 1,000.00 180.00 180.00 400.00 1,000.00 1,200.00 200.00 200.00 36.00

Excise Tax

(b) = (a) • P9.00/Liter 1,620 00 9,000.00 1,620.00 1,620.00 3,600.00 9,000.00 10,800.00 1,800.00 1,800.00 324.00

Petron Corporation vs. Commissioner of lntemal Revenue

Date

Invoice No.

Customer

Volume

(a) 09/19/2019

1010405173 Lewisberg Warehousing and Logistics

18.00 09/19/2019 1010405173 Lewis berg Warehousing and Logistics 200.00 09/19/2019

1010405175 Lewisberg Warehousing and Logistics

400.00 09/19/2019

1010405175 Lewisberg Warehousing and Logistics

200.00 10/03/2019

1010423850 Lewisberg Warehousing and Logistics

600.00 10/03/2019

1010423854 Lewisberg Warehousing and Logistics

360.00 10/03/2019

1010424152 Lewisberg Warehousing and Logistics

600.00 10/11/2019

1010434100 Lewisberg Warehousing and Logistics

414.00 10/11/2019

1010434100 Lewisberg Warehousing and Logistics

180.00 10/11/2019

1010435173 TDK Philippines Corp

3,000.00 10/11/2019

1010435208 TDK Philippines Corp

17,400.00 10/11/2019

1010434100 Lewisberg Warehousing and Logistics

200.00 10/18/2019

1010443581 Lewisberg Warehousing and Logistics

396.00 10/18/2019

1010443589 Lewisberg Warehousing and Logistics

1,200.00 10/18/2019

1010443589 Lewisberg Warehousing and Logistics

600.00 10/18/2019 1010443592 Lewis berg Warehousing and Logistics 200.00 10/18/2019

1010445530 Petron Freeport Corporation

16,000.00 10/18/2019

1010445533 Petron Freeport Corporation

13,600.00 10/18/2019

1010445533 Petron Freeport Corporation

2,400.00 10/18/2019

1010445536 Petron Freeport Corporation

1,008.00 10/18/2019

1010445536 Petron Freeport Corporation

1,600.00 10/18/2019

1010445536 Petron Freeport Corporation

1,600.00 10/18/2019

1010445543 Petron Freeport Corporation

1,008.00 10/18/2019

1010445543 Petron Freeport Corporation

1,600.00 10/18/2019

1010445543 Petron Freeport Corporation

576.00 10/18/2019

1010445544 Petron Freeport Corporation

180.00 10/18/2019

1010445544 Petron Freeport Corporation

576.00 10/18/2019

1010445544 Petron Freeport Corporation

144.00 10/18/2019

1010445545 Petron Freeport Corporation

1,600.00 10/18/2019

1010445545 Petron Freeport Corporation

1,600.00 10/18/2019

1010445545 Petron Freeport Corporation

5,600.00 10/18/2019

1010445545 Petron Freeport Corporation

3,200.00 10/18/2019

1010445536 Petron Freeport Corporation

960.00 10/18/2019

1010445543 Petron Freeport Corporation

2,496.00 10/18/2019

1010445535 Petron Freeport Corporation

504.00 10/18/2019 1010443597 Lewis berg Warehousing and Logistics 400.00 10/19/2019

1010446349 Petron Freeport Corporation

16,000.00 10/19/2019

1010446051 Lewisberg Warehousing and Logistics

600.00 10/19/2019

1010446051 Lewisberg Warehousing and Logistics

400.00 10/29/2019

1010459130 Lewisberg Warehousing and Logistics

270.00 10/29/2019

1010459130 Lewisberg Warehousing and Logistics

1,000.00 10/30/2019

1010460620 Lewisberg Warehousing and Logistics

1,000.00 11/05/2019

1010468595 Petron Freeport Corporation

576.00 11/05/2019

1010468595 Petron Freeport Corporation

576.00 11/05/2019

1010468595 Petron Freeport Corporation

576.00 11/05/2019

1010468595 Petron Freeport Corporation

1,584.00 11/05/2019

1010468595 Petron Freeport Corporation

4,400.00 11/05/2019

1010468595 Petron Freeport Corporation

5,600.00 11/05/2019

1010468595 Petron Freeport Corporation

400.00 11/05/2019

1 01 0468597 Petron Freeport Corporation

1,008.00 11/05/2019

1010468597 Petron Freeport Corporation

9,600.00 11/05/2019

1010468603 Petron Freeport Corporation

576.00 11/05/2019

1010468603 Petron Freeport Corporation

1,008.00 11/05/2019

1010468597 Petron Freeport Corporation

2,880.00 11/05/2019

1010468604 Petron Freeport Corporation

504.00

Excise Tax

(b) = (a) • P9.00/Liter 162.00 1,800.00 3,600.00 1,800.00 5,400.00 3,240.00 5,400.00 3,726.00 1,620.00 27,000.00 156,600.00 1,800.00 3,564.00 10,800.00 5,400.00 1,800.00 144,000.00 122,400.00 21,600.00 9,072.00 14,400.00 14,400.00 9,072.00 14,400.00 5,184.00 1,620.00 5,184.00 1,296.00 14,400.00 14,400.00 50,400.00 28,800.00 8,640.00 22,464.00 4,536.00 3.600.00 144,000.00 5,400.00 3,600.00 2,430.00 9,000.00 9,000.00 5,184.00 5,184.00 5,184 00 14,256.00 39,600.00 50,400.00 3,600.00 9,072.00 86,400.00 5,184.00 9,072.00 25,920.00 4,536.00 C"l Petron Corporation vs. Commissioner of Internal Revenue

Date

Invoice No.

Customer

Volume

(a) 11/11/2019

1010476201 Petron Freeport Corporation

9,450.00 11/11/2019

1010476201 Petron Freeport Corporation

210.00 11/11/2019

1010476201 Petron Freeport Corporation

2,100.00 11/11/2019

1010476201 Petron Freeport Corporation

2,100.00 11/11/2019

1010476201 Petron Freeport Corporation

800.00 11/11/2019

1010476201 Petron Freeport Corporation

1,680.00 11/11/2019

1010476205 Petron Freeport Corporation

180.00 11/12/2019

1010477220 Petron Freeport Corporation

6,000.00 11/12/2019

1010477220 Petron Freeport Corporation

4,000.00 11/12/2019

1010477220 Petron Freeport Corporation

6,000.00 11/15/2019

1010482625 Petron Freeport Corporation

960.00 11/15/2019

1010482341 Lewisberg Warehousing and Logistics

400.00 11/15/2019 1010482343 Lewis berg Warehousing and Logistics 2,000.00 11/15/2019

1010482625 Petron Freeport Corporation

8,400.00 11/15/2019

1010482625 Petron Freeport Corporation

1,200.00 11/15/2019

1010482625 Petron Freeport Corporation

4,200.00 11/15/2019

1010482862 Petron Freeport Corporation

3,780.00 11/15/2019

1010482862 Petron Freeport Corporation

1,200.00 11/15/2019

1010482862 Petron Freeport Corporation

3,600.00 11/15/2019

1010482862 Petron Freeport Corporation

8,820.00 11/15/2019

1010483002 Petron Freeport Corporation

16,000.00 11/15/2019

1010482339 Lewisberg Warehousing and Logistics

1,000.00 11/15/2019

1010482625 Petron Freeport Corporation

4,200.00 11/18/2019

1010486164 Petron Freeport Corporation

16,000.00 11/18/2019

1010486172 Petron Freeport Corporation

6,400.00 11/18/2019

1010486172 Petron Freeport Corporation

4,000.00 11/18/2019

1010486172 Petron Freeport Corporation

800.00 11/18/2019

1010486172 Petron Freeport Corporation

2,400.00 11/18/2019

1010486172 Petron Freeport Corporation

2,400.00 11/20/2019

1010489407 Petron Freeport Corporation

144.00 11/20/2019

1010489320 TDK Philippines Corp

18.00 11/20/2019

1010489406 Petron Freeport Corporation

2,016.00 11/20/2019

1010489406 Petron Freeport Corporation

8,800.00 11/20/2019

1010489406 Petron Freeport Corporation

800.00 11/20/2019

1010489406 Petron Freeport Corporation

576.00 11/20/2019

1010489407 Petron Freeport Corporation

504.00 11/21/2019

1010490996 Petron Freeport Corporation

9,600.00 11/21/2019

1010490996 Petron Freeport Corporation

1,600.00 11/21/2019

1010490996 Petron Freeport Corporation

800.00 11/21/2019

1010490996 Petron Freeport Corporation

2,400.00 11/21/2019

1010490996 Petron Freeport Corporation

800.00 11/21/2019

1010490996 Petron Freeport Corporation

800.00 11/21/2019

1010490997 Petron Freeport Corporation

648.00 11/21/2019

1010490997 Petron Freeport Corporation

14,400.00 11/22/2019

1010491947 Lewisberg Warehousing and Logistics

800.00 12/06/2019

1010512258 Petron Freeport Corporation

252.00 12/06/2019

1010512254 Petron Freeport Corporation

1,920.00 12/06/2019

1010512246 Petron Freeport Corporation

8,000.00 12/06/2019

1010512246 Petron Freeport Corporation

4,000.00 12/06/2019

1010512246 Petron Freeport Corporation

1,728.00 12/06/2019

1010512254 Petron Freeport Corporation

3,024.00 12/06/2019

1010512254 Petron Freeport Corporation

1,600.00 12/06/2019

1010512301 Petron Freeport Corporation

1,152.00 12/06/2019

1010512301 Petron Freeport Corporation

5,800.00 12/06/2019

1010512301 Petron Freeport Corporation

3,000.00

Excise Tax

(b) = (a)* P9.00/Liter 85,050.00 1,890.00 18,900.00 18,900.00 7,200.00 15,120.00 1,620.00 54,000.00 36,000.00 54,000.00 8,640.00 3,600.00 18,000.00 75,600.00 10,800.00 37,800.00 34,020.00 10,800.00 32,400.00 79,380.00 144,000.00 9,000.00 37,800.00 144,000.00 57,600.00 36,000.00 7,200.00 21,600.00 21,600.00 1,296.00 162.00 18,144.00 79,200.00 7,200.00 5,184.00 4,536.00 86,400.00 14,400.00 7,200.00 21,600.00 7,200.00 7,200.00 5,832.00 129,600.00 7,200.00 2,268.00 17,280.00 72,000.00 36,000.00 15,552.00 27,216.00 14,400.00 10,368.00 52,200.00 27,000.00 C!l/

Petron Corporation vs. Commissioner of intemal Revenue

Date Invoice No. Customer

12/06/2019: 1010512301 Petron Freeport Corporation

12/06/2019 1010512301 Petron Freeport Corporation

12/06/2019 1010512907 Petron Freeport Corporation

12/06/2019 1010512907 Petron Freeport Corporation

12/06/2019 1010512907 Petron Freeport Corporation

12/06/2019 1010512907 Petron Freeport Corporation

12/06/2019 1010512907 Petron Freeport Corporation

12/06/2019 1010512907 Petron Freeport Corporation

12/06/2019 1010512284 Petron Freeport Corporation

12/07/2019 1010512956 Petron Freeport Corporation

12/07/2019 1010512956 Petron Freeport Corporation

12/07/2019 1010512956 Petron Freeport Corporation

12/07/2019 1010512956 Petron Freeport Corporation

12/07/2019 1010512967 Petron Freeport Corporation

12/07/2019 1010512967 Petron Freeport Corporation

12/07/2019 1010512967 Petron Freeport Corporation

12/07/2019 1010512967 Petron Freeport Corporation

12/07/2019 1010512967 Petron Freeport Corporation

12/10/2019 1010516218 Petron Freeport Corporation

12/10/2019 1010516218 Petron Freeport Corporation

12/10/2019 1010516218 Petron Freeport Corporation

12/10/2019 1010516218 Petron Freeport Corporation

12/10/2019 1010516218 Petron Freeport Corporation

12/10/2019 1010516218 Petron Freeport Corporation

12/11/2019 1010517604 Lewisberg Warehousing and Logistics 12/13/2019. 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 1010521420 Petron Freeport Corporation

12/13/2019 | 1010521907 Petron Freeport Corporation

12/13/2019 1010521908 Petron Freeport Corporation

12/13/2019 1010521423 Petron Freeport Corporation

12/16/2019 1010525073 Lewisberg Warehousing and Logistics 12/16/2019 1010525073 Lewisberg Warehousing and Logistics

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/17/2019 1010525900 Petron Freeport Corporation

12/19/2019 1010529102 Petron Freeport Corporation

12/19/2019 1010529102 Petron Freeport Corporation

12/19/2019 1010529102 Petron Freeport Corporation

12/19/2019 1010529102 Petron Freeport Corporation

12/19/2019. 1010529102 Petron Freeport Corporation

12/19/2019 1010529102 Petron Freeport Corporation

Volume

(a) 648.00 4,000.00 800.00 2,400.00 1,200.00 800.00 800.00 1,080.00 288.00 144.00 800.00 1,600.00 1,728.00 2,800.00 1,000.00 4,000.00 648.00 4,000.00 4,200.00 1,200.00 3,150.00 8,400.00 720.00 480.00 360.00 3,360.00 1,470.00 2,100.00 2,100.00 1,200.00 960.00 2,730.00 1,200.00 2,400.00 1,000.00 400.00 240.00 1,000.00 2,000.00 1,944.00 252.00 396.00 192.00 1,944.00 576.00 1,152.00 240.00 2,304.00 360.00 960.00 3,150.00 630.00 1,050.00 1,050.00 1,050.00

Excise Tax

(b) = (a) * P9.00/Liter 5,832.00 36,000.00 7,200.00 21,600.00 10,800.00 7,200.00 7,200.00 9,720.00 2,592.00 1,296.00 7,200.00 14,400.00 15,552.00 25,200.00 9,000.00 36,000.00 5,832.00 36,000.00 37,800.00 10,800.00 28,350.00 75,600.00 6,480.00 4,320.00 3,240.00 30,240.00 13,230.00 18,900.00 18,900.00 10,800.00 8,640.00 24,570.00 10,800.00 21,600.00 9,000.00 3,600.00 2,160.00 9,000.00 18,000.00 47,496.00 2,268.00 3,564.00 4,728.00 17,496.00 5184.00 10,368.00 2,160.00 20,736.00 3,240.00 8,640.00 28,350.00 5,670.00 9,450.00 9,450.00 9,450.00 wl

Petron Corporation vs. Commissioner of Internal Revenue

Date

Invoice No.

Customer

Volume

(a) 12/19/2019

1010529102 Petron Freeport Corporation

1,200.00 12/19/2019

1010529102 Petron Freeport Corporation

200.00 12/19/2019

1010529102 Petron Freeport Corporation

720.00 12/19/2019

1010529102 Petron Freeport Corporation

3,570.00 12/19/2019

1010529102 Petron Freeport Corporation

2,400.00 12/20/2019

1010531164 Lewisberg Warehousing and Logistics

400.00 12/20/2019

1010531164 Lewisberg Warehousing and Logistics

400.00 12/20/2019

1010531164 Lewisberg Warehousing and Logistics

600.00 12/26/2019

1010538022 Petron Freeport Corporation

2,400.00 12/26/2019

1010538022 Petron Freeport Corporation

1,080.00 12/26/2019

1010538120 Petron Freeport Corporation

2,400.00 12/26/2019

1010538120 Petron Freeport Corporation

2,376.00 01/16/2020

1010564824 Petron Freeport Corporation

960.00 01/16/2020

1010564824 Petron Freeport Corporation

6,300.00 01/16/2020

1010564824 Petron Freeport Corporation

1,470.00 01/16/2020

1010564824 Petron Freeport Corporation

2,100.00 01/16/2020

1010564824 Petron Freeport Corporation

2,100.00 01/16/2020

1010564824 Petron Freeport Corporation

3,150.00 01/16/2020

1010564824 Petron Freeport Corporation

1,200.00 01/16/2020

1010564824 Petron Freeport Corporation

720.00 01/16/2020

1010564830 Petron Freeport Corporation

1,050.00 01/16/2020

1010564830 Petron Freeport Corporation

2,100.00 01/16/2020

1010564830 Petron Freeport Corporation

1,050.00 01/16/2020

1010564830 Petron Freeport Corporation

1,200.00 01/16/2020

1010564830 Petron Freeport Corporation

1,200.00 01/16/2020

1010564830 Petron Freeport Corporation

10,500.00 01/16/2020

1010564842 Petron Freeport Corporation

7,200.00 01/16/2020

1010564842 Petron Freeport Corporation

900.00 01/16/2020

1010564851 Petron Freeport Corporation

12,000.00 01/16/2020

1010564851 Petron Freeport Corporation

2,000.00 01/16/2020

1010564851 Petron Freeport Corporation

2,000.00 01/16/2020

1010564882 Petron Freeport Corporation

4,000.00 01/16/2020

1010564882 Petron Freeport Corporation

12,000.00 01/16/2020

1010564884 Petron Freeport Corporation

8,000.00 01/16/2020

1010564884 Petron Freeport Corporation

2,400.00 01/16/2020

1010564884 Petron Freeport Corporation

2,400.00 01/16/2020

1010564884 Petron Freeport Corporation

648.00 01/16/2020

1010564887 Petron Freeport Corporation

6,400.00 01/16/2020

1010564887 Petron Freeport Corporation

90.00 01/16/2020

1010564887 Petron Freeport Corporation

90.00 01/16/2020

1010564830 Petron Freeport Corporation

2,100.00 01/22/2020

1010571754 Lewisberg Warehousing and Logistics

234.00 01/22/2020 1010571754 Lewis berg Warehousing and Logistics 432.00 01/22/2020

1010571756 Lewisberg Warehousing and Logistics

1,800.00 01/22/2020

1010571754 Lewisberg Warehousing and Logistics

400.00 01/28/2020

1010580310 Petron Freeport Corporation

1 '161.60 01/28/2020

1010580310 Petron Freeport Corporation

1,050.00 01/28/2020

1010580310 Petron Freeport Corporation

9,450.00 01/28/2020

1010580310 Petron Freeport Corporation

4,200.00 01/28/2020

1010580310 Petron Freeport Corporation

720.00 01/28/2020

1010580310 Petron Freeport Corporation

1,920.00 01/31/2020

1010585230 Petron Freeport Corporation

144.00 01/31/2020

1010585230 Petron Freeport Corporation

252.00 01/31/2020

1010585338 Petron Freeport Corporation

604.80 01/31/2020

1010585237 Petron Freeport Corporation

576.00

Excise Tax

(b) = (a) • P9.00/liter 10,800.00 1,800.00 6,480.00 32,130.00 21,600.00 3,600.00 3,600.00 5,400.00 21,600.00 9,720.00 21,600.00 21,384.00 8,640.00 56,700.00 13,230.00 18,900.00 18,900.00 28,350.00 10,800.00 6,480.00 9,450.00 18,900.00 9,450.00 10,800.00 10,800.00 94,500.00 64,800.00 8,100.00 108,000.00 18,000.00 18,000.00 36,000.00 108,000.00 72,000.00 21,600.00 21,600.00 5,832.00 57,600.00 810.00 810.00 18,900.00 2,106.00 3,888.00 16,200.00 3,600.00 10,454.40 9,450.00 85,050.00 37,800.00 6,480.00 17,280.00 1,296.00 2,268 00 5,443.20 5,184.00

CJI1

Petron Corporation vs. Commissioner of Internal Revenue

Date

Invoice No.

Customer

Volume

(a) 01/31/2020

1010585208 Petron Freeport Corporation

2,400.00 01/31/2020

1010585208 Petron Freeport Corporation

1,600.00 01/31/2020

1010585208 Petron Freeport Corporation

1,728.00 01/31/2020

1010585208 Petron Freeport Corporation

2,592.00 01/31/2020

1010585208 Petron Freeport Corporation

800.00 01/31/2020

1010585230 Petron Freeport Corporation

504.00 01/31/2020

1010585237 Petron Freeport Corporation

1,600.00 01/31/2020

1010585237 Petron Freeport Corporation

1,296.00 01/31/2020

1010585237 Petron Freeport Corporation

1,944.00 01/31/2020

1010585237 Petron Freeport Corporation

648.00 01/31/2020

1010585250 Petron Freeport Corporation

2,400.00 01/31/2020

1010585250 Petron Freeport Corporation

2,400.00 01/31/2020

1010585250 Petron Freeport Corporation

3,600.00 01/31/2020

1010585250 Petron Freeport Corporation

1,600.00 01/31/2020

1010585250 Petron Freeport Corporation

800.00 01/31/2020

1010585263 Petron Freeport Corporation

5,200.00 01/31/2020

1010585263 Petron Freeport Corporation

1,600.00 01/31/2020

1010585263 Petron Freeport Corporation

2,592.00 01/31/2020

1010585263 Petron Freeport Corporation

400.00 01/31/2020

1010585263 Petron Freeport Corporation

400.00 01/31/2020

1010585263 Petron Freeport Corporation

800.00 01/31/2020

1 01 0585263 Petron Freeport Corporation

800.00 01/31/2020

1010585263 Petron Freeport Corporation

400.00 01/31/2020

1010585274 Petron Freeport Corporation

192.00 01/31/2020

1 01 058527 4 Petron Freeport Corporation

192.00 01/31/2020

1010585274 Petron Freeport Corporation

3,600.00 01/31/2020

1 01 058527 4 Petron Freeport Corporation

800.00 01/31/2020

1010585274 Petron Freeport Corporation

400.00 01/31/2020

1010585274 Petron Freeport Corporation

400.00 01/31/2020

1010585274 Petron Freeport Corporation

1,296.00 01/31/2020

1010585274 Petron Freeport Corporation

400.00 01/31/2020

1010585274 Petron Freeport Corporation

648.00 01/31/2020

1010585274 Petron Freeport Corporation

144.00 01/31/2020

1010585338 Petron Freeport Corporation

420.00 01/31/2020

1010585338 Petron Freeport Corporation

420.00 01/31/2020

1010585338 Petron Freeport Corporation

1,050.00 01/31/2020

1010585338 Petron Freeport Corporation

1.200.00 01/31/2020

1010585338 Petron Freeport Corporation

2,400.00 01/31/2020

1010585338 Petron Freeport Corporation

4,830.00 01/31/2020

1010585338 Petron Freeport Corporation

360.00 01/31/2020

1010585338 Petron Freeport Corporation

3,444.00 01/31/2020

1010585338 Petron Freeport Corporation

600.00 01/31/2020

1010585338 Petron Freeport Corporation

600.00 02/06/2020

1010592063 Petron Freeport Corporation

180.00 02/06/2020

1010592060 Petron Freeport Corporation

1,050.00 02/06/2020

1010592060 Petron Freeport Corporation

1,470.00 02/06/2020

1010592060 Petron Freeport Corporation

420.00 02/06/2020

1010592060 Petron Freeport Corporation

2,100.00 02/06/2020

1010592060 Petron Freeport Corporation

600.00 02/06/2020

1010592060 Petron Freeport Corporation

360.00 02/06/2020

1010592060 Petron Freeport Corporation

1,920.00 02/06/2020

1010592060 Petron Freeport Corporation

8,400.00 02/14/2020

1010603735 Petron Freeport Corporation

144.00 02/14/2020

1010603745 Petron Freeport Corporation

504.00 02/14/2020

1010603778 Petron Freeport Corporation

504.00

Excise Tax

(b) = (a) • P9.00/Liter 21,600.00 14,400.00 15,552.00 23,328.00 7,200.00 4,536.00 14,400.00 11,664.00 17,496.00 5,832.00 21,600.00 21,600.00 32,400.00 14,400.00 7,200.00 46,800.00 14,400.00 23,328.00 3,600.00 3,600.00 7,200.00 7,200.00 3,600.00 1,728.00 1,728.00 32,400.00 7,200.00 3,600.00 3,600.00 11,664.00 3.600.00 5,832.00 1,296.00 3,780.00 3,780.00 9,450.00 10,800.00 21,600.00 43,470.00 3,240.00 30,996.00 5,400.00 5,400.00 1,620.00 9,450.00 13,230.00 3,780.00 18,900.00 5,400.00 3,240.00 17,280.00 75,600.00 1.29600 4,536.00 4,536.00 cYl

Petron Corporation vs. Commissioner of lntemal Revenue

Date

Invoice No.

Customer

Volume

(a) 02/14/2020

1010603720 Petron Freeport Corporation

5,600.00 02/14/2020

1010603720 Petron Freeport Corporation

4,800.00 02/14/2020

1010603720 Petron Freeport Corporation

1,296.00 02/14/2020

1010603720 Petron Freeport Corporation

648.00 02/14/2020

1010603743 Petron Freeport Corporation

1,008.00 02/14/2020

1010603743 Petron Freeport Corporation

3,200.00 02/14/2020

1010603743 Petron Freeport Corporation

6,400.00 02/14/2020

1010603743 Petron Freeport Corporation

1,296.00 02/14/2020

1010603760 Petron Freeport Corporation

576.00 02/14/2020

1010603760 Petron Freeport Corporation

1,008 00 02/14/2020

1010603771 Petron Freeport Corporation

4,800.00 02/14/2020

1010603771 Petron Freeport Corporation

2,400.00 02/14/2020

1010603771 Petron Freeport Corporation

1,944.00 02/14/2020

1010603786 Petron Freeport Corporation

1,600.00 02/14/2020 1010603786 Pet ron Freeport Corporation 1,200 00 02/14/2020

1010603786 Petron Freeport Corporation

800.00 02/14/2020

1010603786 Petron Freeport Corporation

800.00 02/14/2020

1010603786 Petron Freeport Corporation

800.00 02/14/2020

1010603786 Petron Freeport Corporation

400.00 02/14/2020

1010603786 Petron Freeport Corporation

800.00 02/14/2020

1010603787 Petron Freeport Corporation

1,008.00 02/14/2020

1010603787 Petron Freeport Corporation

800.00 02/14/2020

1010603787 Petron Freeport Corporation

1,600.00 02/14/2020

1010603787 Petron Freeport Corporation

432.00 02/14/2020

1010604455 Petron Freeport Corporation

4,800.00 02/14/2020

1010604455 Petron Freeport Corporation

4,800.00 02/14/2020

1010604455 Petron Freeport Corporation

2,592.00 02/14/2020

1010604463 Petron Freeport Corporation

3,200.00 02/14/2020

1010604463 Petron Freeport Corporation

2,592.00 02/14/2020

1010604463 Petron Freeport Corporation

3,200.00 02/14/2020

1010604463 Petron Freeport Corporation

648.00 02/14/2020

1010604463 Petron Freeport Corporation

648.00 02/19/2020

1010610124 Lewisberg Warehousing and Logistics

54.00 02/19/2020

1010610124 Lewisberg Warehousing and Logistics

504.00 02/21/2020

1010614461 Petron Freeport Corporation

1,536.00 02/21/2020

1010613527 Lewisberg Warehousing and Logistics

200.00 02/21/2020

1010613527 Lewisberg Warehousing and Logistics

200.00 02/21/2020 1010613528 Lewis berg Warehousing and Logistics 72.00 02/21/2020

1010613532 Lewisberg Warehousing and Logistics

90.00 02/21/2020

1010614461 Petron Freeport Corporation

6,300.00 02/21/2020

1010614461 Petron Freeport Corporation

1,200.00 02/21/2020

1010614461 Petron Freeport Corporation

5,250.00 02/21/2020

1010613527 Lewisberg Warehousing and Logistics

200.00 02/21/2020

1010613532 Lewisberg Warehousing and Logistics

1,000.00 02/21/2020

1010613532 Lewisberg Warehousing and Logistics

400.00 02/21/2020

1010614461 Petron Freeport Corporation

4,200.00 02/22/2020

1010615463 Petron Freeport Corporation

144.00 02/22/2020

1010615466 Petron Freeport Corporation

576.00 02/22/2020

1010615463 Petron Freeport Corporation

504.00 02/22/2020

1010615307 Petron Freeport Corporation

1,200.00 02/22/2020

1010615311 Petron Freeport Corporation

3,200.00 02/22/2020

1010615466 Petron Freeport Corporation

11,200.00 02/22/2020

1010615466 Petron Freeport Corporation

1,008.00 02/22/2020

1010616864 Petron Freeport Corporation

600.00 02/22/2020

1010616864 Petron Freeport Corporation

600.00

Excise Tax

(b)= (a) • P9.00/Liter 50,400.00 43,200.00 11,664.00 5,832.00 9,072.00 28,800.00 57,600.00 11,664.00 5,184.00 9,072.00 43,200.00 21,600.00 17,496.00 14,400.00 10,800.00 7,200.00 7,200.00 7,200.00 3,600.00 7,200.00 9,072.00 7,200.00 14,400.00 3,888.00 43,200.00 43,200.00 23,328.00 28,800.00 23,328.00 28,800.00 5,832.00 5,832.00 486.00 4,536.00 13,824.00 1,800.00 1,800.00 648.00 810.00 56,700.00 10,800 00 47,250.00 1,800.00 9,000.00 3,600.00 37,800.00 1,296.00 5,184.00 4,536.00 10,800 00 28,800.00 100,800.00 9,072.00 5,400.00 5,400.00 ~

Petron Corporation vs. Commissioner of Internal Revenue

Date

Invoice No.

Customer

Volume

(a) 02/22/2020

1010616864 Petron Freeport Corporation

2,592.00 02/22/2020

1010616864 Petron Freeport Corporation

400.00 02/22/2020

1010616864 Petron Freeport Corporation

828.00 02/22/2020

1010616864 Petron Freeport Corporation

800.00 02/22/2020

1010616864 Petron Freeport Corporation

400.00 02/22/2020

1010616864 Petron Freeport Corporation

450.00 02/22/2020

1010616864 Petron Freeport Corporation

450.00 02/22/2020

1010616866 Petron Freeport Corporation

2,400.00 02/22/2020

1010616866 Petron Freeport Corporation

800.00 02/22/2020

1010616866 Petron Freeport Corporation

1,296.00 02/22/2020

1010616866 Petron Freeport Corporation

800.00 02/22/2020

1010616866 Petron Freeport Corporation

400.00 02/22/2020

1010616866 Petron Freeport Corporation

400.00 02/24/2020

1010616875 Petron Freeport Corporation

3,150.00 02/24/2020

1010616875 Petron Freeport Corporation

4,200.00 02/24/2020

1010616875 Petron Freeport Corporation

1,050.00 02/24/2020

1010616875 Petron Freeport Corporation

4,200.00 02/24/2020

1010616875 Petron Freeport Corporation

1,920.00 02/24/2020

1010616875 Petron Freeport Corporation

2,100.00 02/27/2020 1010622052 Lewis berg Warehousing and Logistics 360.00 03/03/2020

1010628096 Lewisberg Warehousing and Logistics

1,800.00 03/07/2020 1010634078 Lewis berg Warehousing and Logistics 1,200.00 03/11/2020

1010638551 Petron Freeport Corporation

252.00 03/11/2020

1010639963 Petron Freeport Corporation

1,920.00 03/11/2020

1010638531 Petron Freeport Corporation

907.20 03/11/2020

1 01 0638507 Petron Freeport Corporation

400.00 03/11/2020

1010638518 Petron Freeport Corporation

400.00 03/11/2020

1010638527 Petron Freeport Corporation

4,000.00 03/11/2020

1010638527 Petron Freeport Corporation

1,200.00 03/11/2020

1010638535 Petron Freeport Corporation

1,008.00 03/11/2020

1010638535 Petron Freeport Corporation

576.00 03/11/2020

1010638535 Petron Freeport Corporation

576.00 03/11/2020

1010638566 Petron Freeport Corporation

2,400.00 03/11/2020

1010638566 Petron Freeport Corporation

648.00 03/11/2020

1010638566 Petron Freeport Corporation

800.00 03/11/2020

1010638566 Petron Freeport Corporation

2,592.00 03/11/2020

1010638566 Petron Freeport Corporation

800.00 03/11/2020

1010638571 Petron Freeport Corporation

1,008.00 03/11/2020

1010638571 Petron Freeport Corporation

64800 03/11/2020

1010638576 Petron Freeport Corporation

6,000 00 03/11/2020

1010638576 Petron Freeport Corporation

2,000.00 03/11/2020

1010638576 Petron Freeport Corporation

4,000.00 03/11/2020

1010638576 Petron Freeport Corporation

2,000.00 03/11/2020

1010638576 Petron Freeport Corporation

2,000.00 03/11/2020

1010638599 Petron Freeport Corporation

16,000.00 03/11/2020

1010638604 Petron Freeport Corporation

576.00 03/11/2020

1010638604 Petron Freeport Corporation

7,400.00 03/11/2020

1010638604 Petron Freeport Corporation

6,000.00 03/11/2020

1010638604 Petron Freeport Corporation

200.00 03/11/2020

1010638604 Petron Freeport Corporation

180.00 03/11/2020

1010638604 Petron Freeport Corporation

216.00 03/11/2020

1010638604 Petron Freeport Corporation

252.00 03/11/2020

1010638622 Petron Freeport Corporation

16,000.00 03/11/2020

1010638735 Petron Freeport Corporation

7,560.00 03/11/2020

1010638735 Petron Freeport Corporation

4,200.00

Excise Tax

(b)= (a) * P9.00/Liter 23,328.00 3,600.00 7,452.00 7,200.00 3,600.00 4,050.00 4,050.00 21,600.00 7,200.00 11,664.00 7,200.00 3,600.00 3,600.00 28,350.00 37,800.00 9,450.00 37,800.00 17,280.00 18,900.00 3,240.00 16,200.00 10,800.00 2,268.00 17,280.00 8,164.80 3,600.00 3,600.00 36,000.00 10,800.00 9,072.00 5,184.00 5,184.00 21,600.00 5,832.00 7,200.00 23,328.00 7,200.00 9,072.00 5,832.00 54,000.00 18,000.00 36,000.00 18,000.00 18,000.00 144,000.00 5,184.00 66,600.00 54,000.00 1,800.00 1,620.00 1,944.00 2,268.00 144,000.00 68,040.00 37,800.00 &l

Petron Corporation vs. Commissioner of lntemal Revenue

Date

Invoice No.

Customer

Volume

(a) 03/11/2020

1010638735 Petron Freeport Corporation

4,200.00 03/11/2020

1010638735 Petron Freeport Corporation

480.00 03/11/2020

1010638735 Petron Freeport Corporation

480.00 03/11/2020

1010638735 Petron Freeport Corporation

1,440.00 03/11/2020

1010638740 Petron Freeport Corporation

3,200.00 03/11/2020

1010638740 Petron Freeport Corporation

3,200.00 03/11/2020

1010638740 Petron Freeport Corporation

900.00 03/11/2020

1010638740 Petron Freeport Corporation

1,600.00 03/11/2020

1010638740 Petron Freeport Corporation

1,600.00 03/11/2020

1010638740 Petron Freeport Corporation

800.00 03/11/2020

1010639963 Petron Freeport Corporation

3,150.00 03/11/2020

1010639963 Petron Freeport Corporation

630.00 03/11/2020

1010639963 Petron Freeport Corporation

8,400.00 03/11/2020

1010639963 Petron Freeport Corporation

600.00 03/11/2020

1010639963 Petron Freeport Corporation

3,150.00 03/16/2020

1010644809 Petron Freeport Corporation

6,300.00 03/16/2020

1010644809 Petron Freeport Corporation

480.00 03/16/2020

1010644809 Petron Freeport Corporation

720.00 03/16/2020

1010644809 Petron Freeport Corporation

5,250.00 03/16/2020

1010644809 Petron Freeport Corporation

1,200.00 03/26/2020

1010654949 Petron Freeport Corporation

288.00 03/26/2020

1010654960 Petron Freeport Corporation

960.00 03/26/2020

1010654967 Petron Freeport Corporation

504.00 03/26/2020

1010654953 Petron Freeport Corporation

5,000.00 03/26/2020

1010654953 Petron Freeport Corporation

5,000.00 03/26/2020

1010654953 Petron Freeport Corporation

4,000.00 03/26/2020

1010654953 Petron Freeport Corporation

2,000.00 03/26/2020

1010654954 Petron Freeport Corporation

1,600.00 03/26/2020

1010654954 Petron Freeport Corporation

1,600.00 03/26/2020

1010654954 Petron Freeport Corporation

648.00 03/26/2020

1010654954 Petron Freeport Corporation

64800 03/26/2020

1010654954 Petron Freeport Corporation

3,200.00 03/26/2020

1010654954 Petron Freeport Corporation

1,600.00 03/26/2020

1010654954 Petron Freeport Corporation

1,600.00 03/26/2020

1010654954 Petron Freeport Corporation

1,600.00 03/26/2020

1010654959 Petron Freeport Corporation

8,000.00 03/26/2020

1010654960 Petron Freeport Corporation

1,008.00 03/26/2020

1010654960 Petron Freeport Corporation

1,600.00 03/26/2020

1010654960 Petron Freeport Corporation

648.00 03/26/2020

1010654963 Petron Freeport Corporation

5,600.00 03/26/2020

1010654963 Petron Freeport Corporation

1,296.00 03/26/2020

1010654963 Petron Freeport Corporation

1,600.00 03/26/2020

1010654963 Petron Freeport Corporation

3,200.00 03/26/2020

1010654963 Petron Freeport Corporation

648.00 03/26/2020

1010654966 Petron Freeport Corporation

1,008.00 03/26/2020

1010654966 Petron Freeport Corporation

2,400.00 03/26/2020

1010654966 Petron Freeport Corporation

9,600.00 03/26/2020

1010654966 Petron Freeport Corporation

576.00 03/26/2020

1010656162 Petron Freeport Corporation

648.00 03/26/2020

1010656162 Petron Freeport Corporation

800.00 03/26/2020

1010656162 Petron Freeport Corporation

648.00 03/26/2020

1010656162 Petron Freeport Corporation

2,400 00 03/26/2020

1010656162 Petron Freeport Corporation

800 00 03/26/2020

1010656162 Petron Freeport Corporation

800.00 03/26/2020

1010656162 Petron Freeport Corporation

1,296.00

Excise Tax

(b)= (a) • P9.00/Liter 37,800.00 4,320.00 4,320.00 12,960.00 28,800.00 28,800.00 8,100.00 14,400.00 14,400.00 7,200.00 28,350.00 5,670.00 75,600.00 5,400.00 28,350.00 56,700.00 4,320.00 6,480.00 47,250.00 10,800.00 2,592.00 8,640.00 4,536.00 45,000.00 45,000.00 36,000.00 18,000.00 14,400.00 14,400.00 5,832.00 5,832.00 28,800.00 14,400.00 14,400.00 14,400.00 72,000.00 9,072.00 14,400.00 5,832.00 50,400.00 11,664.00 14,400.00 28,800.00 5,832.00 9,072.00 21,600.00 86,400.00 5,18400 5,832.00 7,200.00 5,832.00 21,600.00 7,200.00 7,200.00 11,664.00 (11/

Petron Corporation vs. Commissioner of intemal Revenue

Date Invoice No. Customer

03/26/2020 1010656162 Petron Freeport Corporation

03/26/2020 1010656162 Petron Freeport Corporation

03/26/2020 1010656162 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020: 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020 1010656164 Petron Freeport Corporation

03/26/2020: 1010656164 Petron Freeport Corporation

05/06/2020 1010683715 Petron Freeport Corporation

05/06/2020 1010683735 Petron Freeport Corporation

05/06/2020 1010683713 Petron Freeport Corporation

05/06/2020 1010683731 Petron Freeport Corporation

05/06/2020 1010683713 Petron Freeport Corporation

05/06/2020 1010683721 Petron Freeport Corporation

05/06/2020 1010683731 Petron Freeport Corporation

05/06/2020 1010683713 Petron Freeport Corporation

05/06/2020 1010683719 Petron Freeport Corporation

05/06/2020 1010683727 Petron Freeport Corporation

05/06/2020 1010683709 Petron Freeport Corporation

05/06/2020 1010683725 Petron Freeport Corporation

05/06/2020 1010683727 Petron Freeport Corporation

05/06/2020 1010683709 Petron Freeport Corporation

05/06/2020 1010683719 Petron Freeport Corporation

05/06/2020 1010683721 Petron Freeport Corporation

05/06/2020 1010683725 Petron Freeport Corporation

05/06/2020 1010683733 Petron Freeport Corporation

05/06/2020 1010683733 Petron Freeport Corporation

05/06/2020 1010683721 Petron Freeport Corporation

05/16/2020 1010693171 Petron Freeport Corporation

05/16/2020 1010693171 Petron Freeport Corporation

05/16/2020 1010693171 Petron Freeport Corporation

05/16/2020 1010693171 Petron Freeport Corporation

05/16/2020 1010693171 Petron Freeport Corporation

05/18/2020 1010694715 Petron Freeport Corporation

05/18/2020 1010694715 Petron Freeport Corporation

05/18/2020 1010694715 Petron Freeport Corporation

Total

Volume

(a) 1,296.00 648.00 800.00 1,600.00 1,600.00 800.00 800.00 800.00 1,296.00 400.00 400.00 648.00 648.00 400.00 400.00 800.00 400.00 800.00 400.00 504.00 144.00 960.00 2,016.00 1,008.00 1,008.00 648.00 8,000.00 4,800.00 4,400.00 648.00 400.00 800.00 2,592.00 1,944.00 648.00 648.00 468.00 180.00 3,200.00 4,200.00 2,100.00 1,200.00 8,400.00 1,200.00 1,080.00 540.00 540.00 1,061 ,507.60.»

Excise Tax

(b) = (a) * P9.00/Liter 11,664.00 5,832.00 7,200.00 14,400.00 14,400.00 7,200.00 7,200.00 7,200.00 11,664.00 3,600.00 3,600.00 5,832.00 5,832.00 3,600.00 3,600.00 7,200.00 3,600.00 7,200.00 3,600.00 4,536.00 1,296.00 8,640.00 18,144.00 9,072.00 9,072.00 5,832.00 72,000.00 43,200.00 39,600.00 5,832.00 3,600.00 7,200.00 23,328.00 17,496.00 5,832.00 5,832.00 4,212.00 1,620.00 28,800.00 37,800.00 18,900.00 10,800.00 75,600.00 10,800.00 9,720.00 4,860.00 4,860.00 9,553,568.40 Upon verification, a portion of the refund claim in the aggregate amount of #142,470.00 and with equivalent volume of 15,830.00 liters shall be disallowed for petitioner’s failure to present the correspondin

Petron Corporation vs. Commissioner of /ntemal Revenue sales invoices, which are essential in proving the fact of sale to tax- exempt entities, to wit:

Sl No.

Customer Name

Volume

Excise Tax

(a) [(a) x P9.00/liter]

1010371131 Lewisberg Warehousing and Logistics

180.00 ,.

1,620.00

1010371131 Lewisberg Warehousing and Logistics

1,000.00 9,000.00

1010371132 Lewisberg Warehousing and Logistics

180.00 1,620.00

1010371135 Lewisberg Warehousing and Logistics

180.00 1,620.00

1010371135 Lewisberg Warehousing and Logistics

400.00 3,600.00

1010371132 Lewisberg Warehousing and Logistics

1,000.00 9,000.00

1010371133 Lewisberg Warehousing and Logistics

1,200.00 10,800.00

1010375311 Lewisberg Warehousing and Logistics

200.00 1,800.00

1010375311 Lewisberg Warehousing and Logistics

200.00 1,800.00

1010405173 Lewisberg Warehousing and Logistics

36.00 324.00

1010405173 Lewisberg Warehousing and Logistics

18.00 162.00

1010405173 Lewisberg Warehousing and Logistics

200.00 1,800.00

1010405175 Lewisberg Warehousing and Logistics

400.00 3,600.00

1010405175 Lewisberg Warehousing and Logistics

200.00 1,800.00

1010482343 Lewisberg Warehousing and Logistics

2,000.00 18,000.00

1010538022 Petron Freeport Corporation

2,400.00 21,600.00

1010538022 Petron Freeport Corporation

1,080.00 9,720.00

1010538120 Petron Freeport Corporation

2,400.00 21,600.00

1010538120 Petron Freeport Corporation

2,376.00 21,384.00

1010592063 Petron Freeport Corporation

180.00 1,620.00

TOTAL

15,830.00 '" 142,470.00 After deducting the disallowed amount of P142,470.00 from petitioner's claim of P9,553,568.40, the amount that may be refunded to petitioner is P9,411 ,098.40. For this excise tax amount to be actually refunded to petitioner, it must be proven by petitioner that the finished goods sold to tax-exempt entities came from the importations of lubricating oils and additives on which petitioner paid excise taxes from August 1, 2019to December31, 2019. As afore-discussed, petitioner's total substantiated excise tax payments for its importation of lubricating oils and its additives during the period August 1, 2019 to December 31, 2019 was computed at P121 ,836, 781.6369 with equivalent volume of 13,537,420.18 liters. 70 The Court shall determine whether petitioner has proven that the lubricating oils and its additives of 1,045,677.6071 liters, with excise tax 69 (1'"253,808,697.93- P131 ,971 ,916.30). 70 (1"121 ,836, 781.63/P9.00 rate per liter) 71 (1 ,061,507.60 liters- 15,830.00 liters)~ Petron Corporation vs. Commissioner of lntema/ Revenue payments of P9,411, 098.40, 72 and which formed part of the finished goods sold to tax-exempt entities, came from the valid and substantiated importations of lubricating oils and additives of 13,537,420.18 liters with total excise tax payments of P121 ,836,781.63.

Based on the ICPA Report, the raw materials, i.e., imported and local purchases of lubricating oils and additives, are received in the NLOBP. Subsequently, the raw materials are removed either for use in blending or sold to petitioner's customers. The finished goods, which are derived after blending the lubricating oils and additives, are then transferred for storage in Pandacan Terminal. The finished goods are thereafter sold to petitioner's customers including the three tax-exempt entities. 73 Out of petitioner's refund claim, the ICPA was able to trace the imported lubricating oils and its additives in the total volume of 816,099.72 liters, with total equivalent excise tax payment of P7,344,897.58, that petitioner subsequently sold to tax-exempt entities as part of its finished goods. Upon further verification, the Court agrees with the findings of the I CPA except for the lubricating oils and its additives of 245,407.871iters with equivalent excise tax payments of P2,208,670.83. The Court could not trace the lubricating oils and its additives of 245,407.8774 liters, with equivalent excise tax payment of P2,208,670.83, 75 which allegedly formed part of the finished goods sold to tax-exempt entities, to petitioner's importations during the period August 1, 2019 to December 31, 2019. Hence, this amount shall be disallowed. The untraceable volume with its equivalent excise tax is broken down as follows:

Particulars

Volume in

Liters

Unsupported by Sl

15,830.00

Unsupported by STO DN/WC/DN

92,482.60 Raw materials used in blending and filling but not 137,095.27 traced to importation documents due to lack of details

Total

245,407.87 72 (P9,553,568.40- P142,470.00). 73 Amended ICPA Report; Exhibit No. "P-32", CTA Docket 1, p. 379. 74 (P2,208,670.82/P9.00 per liter). "{P9,553,568.40- 1'7,344,897.58}C!/

Amount of

Excise Tax

p 142,470.00 832,343.40 1,233,857.43 p 2,208,670.83

Petron Corporation vs. Commissioner of Internal Revenue

Notably, the Court's disallowance of P142,470.00 pertaining to petitioner's sales that were not supported by Sales Invoices is also among the sales that cannot be traced to petitioner's importation of lubricating oils and its additives during the period August 1, 2019 to December 31, 2019. In fine, the total disallowance by the Court amounts to P2,208,670.83.

Summary

To recap, the Court disallowed petitioner's importations that were not supported by SADs and/or SSDTs in the amount of P1 ,691,120.30 and those importations where the excise taxes in the amount of P130,280, 796.00 were paid beyond the period of the subject claim, or a total of P131,971,916.30.

Petitioner's

total substantiated importations of lubricating oils and its additives amount to P121 ,836,781.63.

With regard to petitioner's importations that were not supported by SADs and/or SSDTs with excise tax payment of P1 ,691, 120.30, verification by the Court discloses that a portion formed part of finished goods which were sold to petitioner's tax-exempt customers and, thus, were related to the subject claim, to wit:

SAD

SSDT

Amount of

Related to Claim

Volume in

Reference

Date of

Liters

Excise Tax

Volume in

Amount of

Exhibit No.

No.

Exh. No.

Payment

Paid

Liters

Excise Tax

P-103-1-31

C-1542

N/A

N/A

93,243.00 p 839,187.00 93,243.00 p 839,187.00

N/A

C-332435

N/A

N/A

22,419.35 201,774.15 - -

N/A

C-297884

N/A

N/A

15,305.78 137,752.00 - -

N/A

C-346198

N/A

N/A

22,419.35 201,774.15 - -

N/A

C-326384

N/A

N/A

34,514.78 310,633.00 - -

TOTAL

187,902.25 ~ 1,691,120.30 93,243.00 ~ 839,187.00 Hence, petitioner's sale to tax-exempt entities of finished goods containing 93,243.00 liters of lubricating oils and its additives and with equivalent excise tax payment of P839, 187.00 shall be disallowed for petitioner's failure to substantiate the payment of the same. On the other hand, of petitioner's importations of lubricating oils and additives with excise tax payments of P130,280,796.00 made beyond the period subject of the claim, or outside the period of August 1, 2019 to December 31, 2019, the Court was able to verify th~

Petron Corporation vs. Commissioner of Intemal Revenue petitioner's sales of finished goods containing 414,571.82 liters of imported lubricating oils and additives with equivalent total excise tax payment of 3,731,146.42 were made to its tax-exempt customers, broken down as follows:

Related to Claim

Volume in

Reference Date of Liters

No. Payment ; Volume in Amount of

Liters Excise Tax

P-103-1-22 C-151653 | P-103-2-22 | 04/27/2020 3,918.00 35,262.00

Amount of

Excise Tax Paid

[Prorat [casio [proszar|oiarem| zene] meric) jpaamse_| onesere [paneer [atmo | zaeinel—aveaol | [pawacas | cresoas | P13223 fouentoas| saz] —aaronto) | Paws | Cron | 8a [ovoanoao| 7raadece| —osroznion| — waaeoee| orzo P-103-1-7 | C-130101 | P-103-2-7 | 01/08/2020] 1,126,340.00 10,137,060.00]) = | | P-103-4-21 C-135280 | P-103-2-21 | 01/27/2020] —1,133,691.00 10,203,219.00} |} | [ Pontes [Caamees [rosz2e [ovaraene | 22reateco| veamesod [ Paoosras | ciears | Froszas | ovananza| “zzisseian! “voowsewol | ee rae | erates | paces |r| zaresesco] Tear oeivel eozeaal — sooen Therefore, the above computed sales to petitioner's tax-exempt customers of finished goods containing imported lubricating oils and its additives of 414,571.82 liters with equivalent excise tax payment of P3,731,146.42 shall be disallowed considering that while the same were traced to petitioner’s imported lubricating oils and its additives, the payment of excise taxes thereon were made outside the period of claim, or beyond August 1, 2019 to December 31, 2019.

Out of petitioner’s refund claim, the Court was able to trace that the total excise tax payment amounting to P2,774,564. 16 is part of the substantiated importations of lubricating oils and its additives with excise tax payment in the amount of ?121,836,781.63, for the period August 1, 2019 to December 31, 2019, detailed as follows:

Related to Claim

AD

Reference Date of Volume in} Amount of

No. Payment Liters Excise Tax P-103-1-8 | C-235799| P-103-2-8 | 08/22/2019 95,012.00 g55108.00] | P-103-1-1 | C-110860} P-103-2-1 | 08/23/2019; 1,066,223.00 9,596,007.00| 29,420.98 264,788.82 42/13/2019 P-103-1-94 | C-237289 | P-103-2-93 | 08/27/2019 16,116.56 14504900) -|

Ss SSDT

Amount of

Excise Tax Paid

Volume in

Liters

&

Petron Corporation vs. Commissioner of Intemal Revenue

P-103-1-73

C-242571 | P-103-2-72 | 08/29/2019 16,204.26 145,838.36 | C-241599 | P-103-2-92 | 08/29/2019 18,793.22 169,139.00 fo C-113395 | P-103-2-3 | 08/29/2019: 1,175,039.00 10,575,351.00) 88,392.31 795,530.83 12/13/2019 C-113400 |} P-103-2-5 | 08/29/2019: 1,121,181.00 10,090,629.00} 81,851.20 736,660.80 12/13/2019 C-243287 | P-103-2-40 | 08/30/2019 15,567.57 140,108.13 C-243001 | P-103-2-9 | 08/30/2019 71,344.00 642,096.00 C-245540 | P-103-2-88 1,824.33 C-245699 48,594.97 C-251140| P-103-2-41 34,742.06 .

-103-2- 175,921.47

P-103-1-3

P-103-1-44

P-103-1-89

o | = i 2)

Wit

a|— alo wi o

WIiO

P-103-1-42

P-103-1-43

= no for)

~I

oO g ,190 C-258087 | P-103-2-95 29,070.08 __-261,630.72|

P-103-1-60

P-103-1-96

P-103-1-78

P-103-1-97

P-103-1-37

P-103-1-57

P-103-1-80 | C-274509 15,384.61 o-29162 wore] 361779 €-296082 60,950 00| 628,650.00

P-103-1-79

P-103-1-75

P-103-1-76

P-103-1-71

P-103-1-74

P-103-1-81

P-103-1-87

P-103-1-45 | C-316931 34,594.86] 311,353.74] P-103-1-46 | C-332612 34,562.62} 311,063.58 P-103-1-63 | C-316940 22,246.54| ——-200,218.86| P-103-1-82 | C-316952 17,953.05] 161,577.45] C-320576 | P-103-2-14 69,979.00] 629,811.00 P-103-1-44 | C-314067 } P-103-2-43 | 11/05/2019 34,658.07 311,922.63 P-103-1-62 | C-314082| P-103-2-61 | 11/05/2019 22,350.23 201,152.07 | P-103-1-15 | C-322985 | P-103-2-15 | 11/07/2019 116,666.66] 1,049,999.94 32,307.87

ET

P-103-1-17 | C-327905 | P-103-2-17 | 11/12/2019

Petron Corporation vs. Commissioner of Intemal Revenue

P-103-1-88

C-330123 | P-103-2-87 | 11/13/2019 16,319.66 146,876.94 | P-103-1-84 | C-332507 | P-103-2-83 | 11/14/2019 18,273.92 164,465.28 | P-103-1-22 | C-151653 | P-103-2-22 | 11/22/2019| 1,121,005.00| __10,089,045.00] 89,764.73| 807,882.59 P-103-1-27 | C-151687 | P-103-2-27 | 11/22/2019| —_1,103,588.00/ _9,932,292.00 | P-103-1-77 | C-342128 | P-103-2-76 | 11/20/2019 3,141.40 28,272.60 P-103-1-65 | C-343370 | P-103-2-64 | 11/22/2019 22,589.18 203,302.62 Fo C-352226 | P-103-2-32 | 11/29/2019 16,701.26 150,311.34 P-103-1-39 | C-352457 | P-103-2-38 | 11/29/2019 16,155.86 P-103-1-90 | C-352066 | P-103-2-89 | 11/29/2019 39,969.13 359,722.17 C-154541 | P-103-2-31 | 12/03/2019 22,678.18 204,103.62 P-103-1-98 | C-352301| P-103-2-97 | 11/29/2019| 4,049.22] 36,443.00 P-403-1-86 | C-354043| P-103-2-85 | 12/03/2019 17,872.54 160,852.86 P-103-1-67 | C-354019 | P-103-2-66 | 12/03/2019 44,994.25 404,948.25 260673 | P-108-2-55.

P-103-1-85 | C-343222 | P-103-2-84 | 11/22/2019 18,181.82 163,636.38 :

P-103-1-72 | C-371197| P-103-2-71 | 12/16/2019 15,949.10 143,541.90 | P-103-1-28 | C-163142| P-103-2-28 | 12/19/2019] — 2,213,789.00] _19,924,101.00| 8,898.60] _80,087.40 in fine, petitioner has sufficiently proven its entitlement to a refund in the amount of ®2,774,564.16 representing the erroneously paid excise taxes on 308,284.91 liters of imported lubricating oils and its additives for the period August 1, 2019 to December 31, 2019, which

H

w eo &

OS

i) > rT) o vw

Ny

~d ~_ hb wn r=) 14 _~ n 78 The 0.01 (P13,537,420.18 - P13,537,420.17) rounding off difference is _— .

I

, ,

Petron Corporation vs. Commissioner of lntemal Revenue formed part of the finished goods subsequently sold to tax-exempt entities, computed as follows:

Particulars

Volume (in Liters)

Excise Tax Paid

Amount of Refund Claim

1,061,507.60 p 9,553,568.40

Less: Disallowances

(a) Non-traceable and without SI!STO

DN/WC/DN

245,407.87 2,208,670.83

(b) Without supporting proof of payment (i.e.,

SSDT)

93,243.00 839,187.00

(c) Excise taxes paid outside the period of claim 414,571.82 3,731,146.42

Total Disallowances

753,222.69 ,.

6, 779,004.25

TOTAL REFUNDABLE EXCISE TAX PAID ON

308,284.91 p 2, 77 4,564.1577

IMPORTED LUBRICATING OILS AND ITS

ADDITIVES

WHEREFORE, premises considered, the present Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is ordered to REFUND in favor of petitioner the amount ofP2,774,564.15, representing petitioner's erroneously paid excise taxes for its imported lubricating oils and its additives for the period August 1, 2019 to December 31, 2019, which formed part of the finished goods that were subsequently sold to tax-exempt entities.

WE CONCUR:

( ciate Justice ~t111J~ LANEE S. CUI-DAVID

Associate Justice

77 The PQ.01 (P2,774,564.16- t-2,774,564.15) rounding off difference is negligible.

. 1

Petron Corporation vs. Commissioner of Internal Revenue

CERTIFICATION

Pursuant to Article VIII, Section 13 of the Constitution, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court.

Presiding Justice