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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

GlobeLink IT Solutions, Inc., a Philippine service exporter, challenges a CTA Division decision sustaining a BIR VAT deficiency on export services. The Division denies the petition, and GlobeLink files a petition for review with the CTA En Banc on the ground of grave abuse of discretion amounting to lack or excess of jurisdiction, contending misapplication of the zero-rating provisions. The En Banc denies the petition. Which statement about CTA En Banc review is correct?

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The remedy after En Banc denial is to file a civil action in the trial court seeking a de novo review of the VAT assessment. The En Banc review is limited to questions of law and the proper application of the tax statutes; it cannot reweigh the Division’s findings of fact; If En Banc denies, the remedy is to seek Supreme Court review for grave abuse. En Banc decisions are not subject to further review in any other forum and are binding without possible challenge. If the En Banc denies, there is no further remedy because CTA decisions are final and unreviewable.

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