CTA Case No. 18859 (Decision)

.. t J. IC � vers s � x� - - � - � � � � - � - � � �X � p f �� �� lnelp n, laint ff, �! eo, $ � surety, n .July 12, 6, ex t t rt r' Offici 1 345 861

lLA �l � 2- � th selv $ - 11� 1 peet.lv ly, to y of l . 1n � ( I ln f av 0 c n 1h0 f 1- ., � � latntlff l c of 1 1n c d1tl fil .( ln t n a( he 1 �~n � of fu �n en L t ker� u ., . 346

I � 18 -- fact that t aforesaid ch ck � ish n � t � Col lect o Internal 11 et the � c� c d fr Ullaco 1 ��1 � t. ned ne llee � U re eat o t c nternal ev n �� the ellclt neral say n urety ly 1 � 19 ( X !t lt .A. .) to th eff t t at nl��� a �� �1thln l da fr � he c f at. ht y to f n F ruary �1 � 11 c:tor f Internal py t. :1. h n 5 � y fr t th erwis he {D� ty oll ctor) �will c - y file 1 fie � p. 144, r c.) � In � o. the 1 t ��� � ur ty f~ � T � 11ect 1 ). en tb ed to ace t 1 it d fa ltd to ay the tax b platntt �� 2 an 3, In vle o � ref sal of the C 11 t to l 347

I - <4 .. rder laekl �t!ng" , de enda t Vis yan � Y n ~~ . nder d p ertt f �� b th . b n s n t on. t t t , Vi a n ur r:vd t r1 to � du e r at t 11 its n& s c incl ing t� f� �� f t refund of t 1 pay nt o In t y at ted th t ' r ov ... � pp. Coll e or t n t1 1 d it f nf 1 (

ILA . l ~? Hence , t rlncip~l ~~ tion 1r.volv h r l h th r or not th c ll~ct1 n of t h un o .00 fr 1taya y 1 l piiy nt or cnll ctio o tpecific .r.d if tiv � t r or not V1�aya ty a r fu n 1ch 11 dly h n ill lly tton-

ILA -- � lS ~ lection t er o . f~a,ent to th �ore tng ~ec t on of t � I atlo 1 !nte nal t ev n 0 � ect on for �n the coll ction of th s ~ � ltut d w1 h!n five f er otherwi t t Coll~C t-Ol 0 th x a .a.. h ve n arJ:"e � I& hi c d .:-. Vis defense? s n inc id nt 1 t � it. 10 �� eda 1� 1 n arety rty l a tax fund? ur y d n ont!"' in ~tlon bl! at t ci: ly ly to the axe th ant ac n l arty thereto� . oce f all o ly .. Th~ 11 fh f! n 1 the tax aye � ion r .r ( rt1- clea 1222 d 81, Civil ;-, lln r, 41 11. � � ' pu 11 o ct1 y of ol '- !sayan ure y fen � ar e !.v fro t tl � 11 ho . c 10 h ty (Ar t . )"'22, "iv!l Co ) . . ard ttl 11 - ~ ~ vin b und _t lf cl 1d r~1y bllity or t xes, !eay�n u t y eca aleo a p y 350

I ~- � 188 .. - 7- pr Uy 1' 1 1� t ate an I Y pa nt ad t ere was ef etttcl � ch c s th ta pa r , L tself .~ h� t 1n estl ce ot f.t$ p 1 ty, Vtsayan ety ��� no nly ubr t into th r t0 to ti correc - ness �� n � � �� ti ) t 1 son � t1 12 �J ��� �� � Ch � 16 11. t' �� - say y ly r fe ae ofp tax, t also ch ly 11 1 c 1 ct y ave 1M � - �n eon t 1 1 tr � ot th in r � '?., 51; .. 351

- 8- with th f cts t t d arl r, h : gbt 1 1nt ff to c ct ld pr crib ccor e wi s t1on 3S2 o I xC at J ly 1!). 9~1 f! fr J ly 1 , � nt �c:tt 1 in tf t t r � t t 1c X �� y of 11 tt tl � atl te ln th r 0t ty 17. 55 c t tl a ural 11 c -� ry. t � ti t �� d on t 1 5 ). c l'. 11 cor. t - 1 1 /. v n- 1 �(

-9 - ca � 1at...n t :r - fore ~��w re lt in th lo s of u 1 1tayan v n nt - " � in ,.__,....._ 0 c h t �- payer' � ~,....... . y p y- t ( �iU)�~�g 1 2 l� 191. C l:C d 1n re atn � of 1\lrety CUWI�-u .ns of ��t1 1 29 . 52 ��� p t oul �vo1 continue 1a ��!�t� � suff!c Yl. 1 � tion h 11� � v nu � l t in 1 ed tax 11 ll l � 4)n y to its e u 1 t l to �� 0 s - n f c c t t y art be ad 1- t 353

-- - 10 .. y nt Vls yan u~e y a ex � ly r - �� t 11 y - ���� nt anQI �t t Cl nt y o � al d � L� i~ h y f d PM � J:' ih t h n v. f 1 y - ��'~ 1 � 1 t� X � 1 X f ... felt c 1� �

.-co � .t.:..f."..t. .AM 4 CIVIL CAS� l - 11 .. oll ct 0 � 1\ � �h d I � h� 1& bueby the ur ty and it tn- 1 U&" atto the u tpr nee nt tenat f.r t� 0 pe �1 �� OS � 11a, h ltpp ��� ly , 1 7� �� 1 t L - I) 2,. ~ 3 55