This case has been cited 1 times or more.
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2008-02-18 |
VELASCO JR., J. |
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| Fourth, Atlas' mere allegations of the figures in its amended VAT return for the first quarter of 1993 as well as in its petition before the CTA are not sufficient proof of the amount of its refund entitlement. They do not even constitute evidence[10] adverse to CIR against whom they are being presented.[11] While Atlas indeed submitted several documents, still, the CTA could not ascertain from them the veracity of the figures as the documents presented by Atlas were not sufficient to prove its action for tax credit or refund. Atlas has failed to meet the burden of proof required in order to establish the factual basis of its claim for a tax credit or refund. Neither can we ascertain the veracity of Atlas' alleged input VAT taxes which are refundable nor the alleged actual export sales indicated in the amended VAT return. | |||||