CTA Case No. 3220 (Decision)

REPUBLIC OF THE PBILIPPIMIS COURT OF TAX APPEALS QUIZOH CITY AMADO SANTIAGO, JR., Petitioner, - versus - C.T.A. CASE NO. 3220 THE COMMISSIONER OF INTERNAL REVENUE, Respondent. >~---- -----X CARMEN BAUTISTA, Petitioner, - versus - C.T.A. CASE NO. 3245 THE COMMISSIONER OF INTERNAL REVENUE, )( - - Respondent. ----- X AMADO BABATSINB, Petitioner, - versus - C.T.A. CASE NO. 3246 THE COMMISSIONER OF INTERNAL REVENUE, Respondent. )( - - - - - ----->t LUIS BERNASCONI, Petitioner, - versus - C.T.A. CASE NO. 3247 THE COMMISSIONER OF INTERNAL REVENUE, Respondent. >:---- ----)( LUIS TIRSO REVILLA, Petitioner, - versus - C.T.A. CASE NO. 3248 THE COMMISSIONER OF INTERNAL REVENUE, )(---- - - - - - - Respondent. )( I.

DECISION - CTA C()SE NO. 3220 , ET AL. f10DESTO RUB I 0, Pet .it .i oner�� , C.T.n. CASE NO~ 3249 TilE Cnt1MISSIONER OF INTERN()L REVENUE, Respondr?nt.. >: - - - - ----- >~ nLFONSO BORJA, Pet .i t:i.oner� ~ C.T.n. CASE NO. 3250 Tl IE Cnt1t1 I 88 I ONER OF I NTERN()L REVENUE, - - - }~~- RPsponden t. . - - - - >~ BRETC.IEN CO~lUAN8CO, Pet.i U .oner� , C.T.A. CASE NO. 3251 Tl IE Cot1t1 ISS I ONER OF INTERN() REVENUE, )( - - - - Respondent.. AVELINO J. ()NTONIO, Peti. t.ionet" , C.T.A. CASE NO. 32~2 Tl IE Cot1t1 ISS I ONER OF I NTERN()L REVENUE, Res pondent. H- - - - - - - - - - >l ADELAIDA REYES, Petitioner�~ - ver� sus - C.T.A. CASE NO. 32~3 THE COMMISSIONER OF INTERNAL REVENUE, Respondent. >: - - - -- ------H llJo

DECISION - CTA CASE NO. 3220, ET AL. - 3- BERNARDINO REYES, P etitioner~ C.T.A. CASE NO. 32~4 TilE COt1M ISS I Of\ ER OF I NTErlNAL REVENUE, Respnndf?n t. )! - - - - - - - - - )! MARTINIANO ABAD, Pet.i tlonpr� , - versus -� C.T.A. CASE NO. 325~ Tt IE Cnt1t1 ISS I ONER OF I NTErmnL REVENUE, Respondent. H- - - - ------X DELFIN ALMEDA, P etlt.ionf?r, - ver�sus - C.T.A. CASE NO. 32~6 Tt IE COf1t1 I 99 I ONER OF I NTERNI'lL REVENUE, RP.spondent. H - -- -- - -- - - - - }! CONRI'IDO CI'ILI'ILI'I B, Peti tionf?r� ~ - VP.r SU S - C.T.A. CASE NO. 3257 TilE Cot1t11 SCJ I ONER OF I NTERNI'IL REVENUE, Respondent. >:- --- ----->: ISIDRO RODRIGUEZ, Petltioner, - versus - C.T.A. CASE NO. 3258 THE COMMISSIONER OF INTERNAL REVENUE, Respondent. H- - - - ------)( lbJ

DECISION - CTA CASE NO. 3220, ET AL~ - J} - MIGUEL J~ ARROYO, Pe titioner, - versus - C.T.A. CASE NO. 32~9 TlfE Cot1t1ISSIONER OF INTERNAL REVENUE, Re s p o nd P. nt. >: - - - - - - >~ NICANOR DE GUzt1AN, JR., Petitioner, - ver�s us �- C.T.n. CASE NO. 3262 Tl IE Cot1t11 SS I ONER OF INTERNAL REVENUE, Res po nd e nt.. H- - - - - - - - -... - H ROBERTO Sf\BIDO, Petitio ner, - ve r s us - C.T.A. CASE NO. 3263 Tl IE Cntlt11 SS I ONER OF INTERNAL REVENUE, Res pond e nt. >: - - - - ---~--> : ANTON I 0 RAJ10S, Pe tl t.ioner, C.T.A. CASE NO. 3264 Tl fE Cotlt1 ISS I ONER OF I NTERNf\L REVENUE, R e~ p ond P. nt. . N- - - - - - -- - - - }�{ VICENTE Rl)t1IREZ, Petitioner, - versus - C.T.A. CASE NO. 326S THE Cot1M ISS I ONER OF INTERNAL REVENUE, Respondent. >I - - - - - - - - -.. - >~

DECISION -- CTA CASE NO. 3220, ET AL. - 5 -- ORISTEO PUYAT, Petitioner-, C.T.A. CASE NO. 3266 TilE Cnt1t1 ISS I ONER OF INTERNAL REVENUE, >!- - ..- - - - - - - - }~ Et1ILIO ESPINOSA, F'etlt.ioner-~ -- ver-sus - C.T.A. CASE NO. 3267 TilE COt1t1ISSIONER or- INl ERNAL REVENUE, RP- c; pondent. >t - - - ~- - - - -.. >~ ESTRELLA f-'RONCISCO, Petitioner- , -- ver� s us - C.T.A. CASE NO. 326 9 Tl IE Cnt1t1 ISS I ONER OF INTERNAL REVENUE, n et;:; pond P. nt. >: - - - - - - - -.. --->~ CIIIU .SUI< YING, P e titi o nP.r-~ C.T.A. CASE NO. 326~ TilE Cnt1t1ISSIONER OF INTERNOL REVENU~, Res p o rlf1 P. n t:. . >: - - - -- - - >: ELIAS COSCOLLUELA, Petitioner-, - ver-sus -- C. T . A. CASE NO. 3270 n IE COMt11 SS I ONER OF INTERNAL REVENUE, Respondent. >! - - - - -� - - - - - >t

DECISION CTA CASE NO. 3220 , ET AL. - 6- LETICIA DOMINGO, Pet.i tionpr� , - ver-s us - C.T.A. CASE NO. 3271 TtiE Cnt1t1 ISS I ONER OF INTERNAL REVENUE, Rec;pon dent. - - >t C- J YULO & SONS, INC. , Petitioner-, - ver�s uc::; - C.T.A. CASE NO. 3272 TilE Cnt1M ISS I ONER OF INTERNAL REVENUE, RPspondent. )! - - - - - - - - >l J f'tt1ES Cll I ONOB I AN, Peti. tioner�, C.T.A. CASE NO. 3273 TilE Cm1t1ISSIONER OF INTERNAL REVENUE, fh'? sponden t. >: -� - - -- - - - � - - - }( DOLORES POBLETE, - VPI'"S U S - C.T.A. CASE NO. 3274 TIIF.: Cot1t1 I S!3 I ONER OF INTERNAL REVENUE, R ec::; ponden t . - - - - - -- >~ EMILIO SALONBA, Petitioner~ - ver-sus - C.T.A. CASE NO . 3275 TilE C0t1M ISS I ONER OF INTERNAL REVENUE, Res pond ent. >~ ---- - - - - - - >: l 'l~

DECISION - CTA CrtSE NO. 3220, ET rtL. - 7- rtSTErHO FrtVIS, Peti ti.oner�� , - ve r� sus �- C.T.A. CrtSE NO. 3276 TilE Cot1t1 ISS I ONER OF I NTERNf'tL REVENUE, ResJiondent. ----H Mrt. CONSUELO PUYrtT, Peti. t.ioner� , C.T.n. CASE NO. 3277 TilE COf1t1ISSIONER OF INTERNrtL REVENUE, Respondent. � >:�---- -- - - - }{ nt' TONIO FLORE INDO, Petit.i.nner� , - versus - C.T.A. CASE NO. 3284 TilE CO 1t1 I SSI ONER OF I NTERNrtL REVENUE, tlP.r.;ronrlPnt. >: - - -R - - �- - - - - >t DELFIN FERRER, PF?tit.i.onr:>r, C.T.A. CASE NO. 328~ TilE Cot1t1 ISS I ONER OF INTERNAL REVENUE, ResJiondPnt.. > t - - - -- - - - >: FERNANDO CrtRRASCOSO, Petitioner, - ver� sus - O.T.A. CASE NO. 3296 THE Cot1MISSIONER OF INTERNAL REVENUE, Respondent. X- - - - - - - - - - >t

DECISION - CTA CASE NO. 3220, ET AL. - 8- CHHLO CINCO, PetitionP-rp C.T.A. CASE NO. 3287 HIE Cot1t1ISSIONER OF INTERNAL REVENUE, Respondent. )! - - - - - - - - >t ANTONIO J. ARANETA, PP-tJ tiorH'?r ~ - versus - C.T.A. CASF- NO. 3288 TilE CotlM ISS I ONER OF IN f ERNnL REVENUE, F<P.spondent. - - - - )~ ANNIE�s FnRM, INC., Petitjoner, - ver� sus - C . T.A. Cf\SE NO. 3289 1 I IE Cot1t1 ISS I ONER OF It TERNnL REVENUE, Rec:;pondf?nt. >: - - -- - - - - - - - )! FRf'INI<L IN Rnt10S , - ve r� c:;us -- C.T.A. CASE NO. 3290 THE Cnt1MISSIONER OF INlERNnL REVENUE, Respondent. >f - - - - - - - - >t ENRIQUE COJUANGCO, Petitioner, - ver�sus - C.T.A. CASE NO. 3291 THE COMMISSIONER OF INTERNAL REVENUE, - )~ - - - Respondent. ------>:

DECISION - CTA CASE NO. 3220, ET AL. �- 9 -�- JOSE FERNANDEZ, Petlt.ioner~ -- ve r �c::; us - C.T.n. CASE NO. 3292 l IIE Cnt1t11 SS I ONER OF I Nl ERNAL REVENUE, r::e s p c> nrl en t.. >: - �-- - - - - - - - - - - >! RODOLFO FOnt1ENTO, F'et.lt.Jone r , - ve r�� sus - C.T.A. CASE NO. 3293 1 IIE CntlM ISS I ONER OF INTERNAL REVENUE, >~ - - - ---H t1ACARIO ARISTIO, SR., PetJ t.loner� ~ - Vf.?f" S US -� C.T.A . CAS~ NO. 3294 Tl IE Cot1t11 SS J ONER OF INTERNAL REVENUE, r< es pond e n t. � >: - - - - -- -- - - >: REST I TU T0 Rl'tYt1UNDO, Peti t.ioner� , C.T.A. CASE NO. 329~ lJ IE Cot1t1 I SS I ONER OF I Nl ERNAL REVENUE, >: - - - - ------- - >~ JOSE COJUANGCO, Petitioner~ - versus - C.T.A. CASE NO. 3296 THE COt1M ISS I ONER OF INTERNAL REVENUE, Respond e nt. )1---- - ------H

DECISION CTA CASE NO. 3220, ET AL. -- l (I -�- PEDRO COJUANGCO, Fet. lt.ioner- ~ -- v er�s uc:; - C.T.A. CASE NO. 3297 Till:: COf1t1 ISS I ONER OF INTERNAL REVENUE , Rec::pondr>nt. - -- -- -~ " ltONEYCON SlliD FARM, INC., F' P. t .i. t inn F? r- ~ �-� vei'" SI..\5 _... C.T.A. CASE NO. 3299 TilE Cf1t1t1 I 99 I ONER or- I Nl ERNAL REVENUE, )( -- - - - ALEJANDRO FLORENTitO, Petit.i.oner~ C . T.A. CASE NO. 3299 TIIF.: Cot1t1ISSIONER OF INTERNAL REV EN UE , RPc:pond~nt. }! - -- -- -�- --�-- H f-'EDERICO GONZALES, Peti ti.oner.. ~ �-� ve r-o::;us -- C.T.A. CASE NO. 3300 TilE Cot1t1 ISS I ONER OF INTERNAL REVENUE, >~ -- �- - -� RespondPn t. -- - -- - - - }( ROGELIO GONZALES, Petitioner, - versu s - C.T.A. CASE NO. 3301 THE COMMISSIONER OF INTERNAL REVENUE, Res pondent. H- - - - - - - - - - >!

DECISION - CTA CASE NO. 3220, ET AL . -�- 1.1 - t1IGUEL GOCOLAY, F' P. t.it.J o n e r � ~ -- v er�� sus -��� C.T.A. CASE NO. 3302 TilE Cnt1t1I SSIONER OF INTERNAL REVENUE, Res r o nden t. -.. �- ..... -�- '~ REYNf'tLDO GONZALES, F' e t:..i. t j on P. ,~ ~ - ve r� c:; u s -�� C.T.A. CASE NO. 3303 Tl IE COl'1M ISS I ONER OF IN TERNf'tL REVENUE, RPs rnnd e n t. - - -- )! FELICIANO GUCE, SR., F' e tJ t. .ion P. r� ~ --� Vf'�~ ���� s u s -� C.T.A. CASE NO. 3304 1 HE Cm1t1I SS I ONER OF INTERNAL REVENUE, ) ! -�- -- -- �-- - -- - - �� -- -��� ~�! TERESITA GUCE, - ve r �s u s -��� C.T.A. CASE NO. 330~ liiE CDt1t1 ISS I ONER OF INTERNAL REVENUE, - --- ---- > ~ JUAN DE LEON, F'et.i. t.i. onet~ ~ C.T.A. CASE NO. 3306 THE COt11'1 ISS I ONER OF INTERNAL REVENUE, Respond e nt. - >~ - - - - - - - - - ,,\1 l '(.

DECISION -- CTA CASE NO. 3220, ET nL. -- J 2 -- VICTOR TnN"JOCO, C.T.n. CASE NO. 3310 TJIE Cot1MISSIONER OF INTERNAL REVENUE, >:-- �---- -�- -� -- >: nNDRES SORinNO, JR., PP.t.i t .ioner P C.T.n. CASE NO. 3311 TI IE Cot1M I 88 I ONER OF 1NTERNnL REVENUE, Res p o ndent. >: - - - - - - - - -- -� >: REGINn SINGSON, C.T.A. CASE NO. 331 2 11 IE Cot1t11 SS I ONER OF I NTERNnL REVENUE, >: - r1A . TERESn TRINIDnn, F'eti tionet- ~ C.T.A. CASE NO. 3313 "J liE Cot1M ISS I ONER OF I Nl ERNnL REVENUE, f< P.s p o nd e n t:.. >: - -- -- -�- --� - �- - -� ,_ >: ERNESTO TEOPACO, F'et.i t .ioner- ~ - ve rr::;us - C.T.A. CAS~ NO. 3314 THE Cot1M ISS I ONER OF INTERNAL REVENUE, Respondent. } ~ --�-- - - - - - - }!

DECISION CTA CASE NO. 3220, ET AL. - 13 --� AUGUSTO SANTOS, - \lf'o)r�� sus - C.T.A. CASE NO. 3315 ltiE Cot1MIS9IONER OF INTERNAL REVENUI::, RRspnnclent.. >: - - - JOAQUIN YUSECO, Fet.i. tionP-r� ~ -- Vf? f " 51 .15 - C.T.A. CASE NO. 3316 TilE COl "1M ISS I ONER OF 1 NTEflNf'tL flEVENUE, - -- }~ Pespondrn t. . -~ ~-� - - - - -- - >~ Cf'tf1L09 VICENTE, Petit.ionP.r~ - -- v~=> r�� e:, u?. C.T.A. CASE NO. 3317 TilE Cot1t1IS8IONER OF INTEflNf'tL REVENUE, - - - - - - - - - /o J f't I t1E VEflGf'tRf't, Pet:!. t.i.orJpr� ~ - ve r �!:",ue-, -- C.T.f't. CASE NO. 3318 1 t IE COt1t1 ISS I ONEn OF I NTEflNAL REVENUE, >: - -~ -- - RICf'tflDO SILVERIO, Jn., F'eti tioner� ~ -- ve r��<:=,t..ts -- C.T.A. CASE NO. 3319 HIE Cot1M ISS I ONER OF INTERNAL REVENUE, F:F.!spondent. >t - - - - - - - - - -- >t

DECISION ��- CTA CASE NO. 3220� ET AL. -- .til - ANTONin TRINIDAD, C.T.n. CASE NO. 3320 Tl IE COt1t1 ISS I ONER OF INTERNAL REVENUE, >: �- -- -- -� - - - - - - >: JOSEF INn t1ILLAR, F'et.i t:. ioner ~ - v ersur,; - C.T.A. CASE NO. 3321 Tl IE Cot1t11 RS I ONER OF I NTERN()L REVENUE , >: - - - -- - - _.. -- - -�� >t CECIL I 0 t1ENDOZA, P et..i. t.i.nnP.r- ~ - v er� s u r,; --� C.T.A. CASE NO. 3322 liiE Cot1t11 SS I ONER OF INTERNAL REVENUE, f::pc:; p n ncl e n t. >: - - �- -� -- - -- -- - :: NARC I 80 t10RALES, PP. t-. i. t..i.orH:> r.. , C.T.A. CASE NO. 3323 lifE Cnt1t1 I 89 I ONER OF IN I ERt� AL REVENUE, 't -� ... Res po nd ent . - ��- -- - - - - - �- -- \/ 1� AMADO SANTIAGO, JR., Peti t.ioner ~ - ve r.. 5t.ts - C.T.A. CASE NO. 3324 THE COMMISSIONER OF INTERNnL REVENUE, Respond e nt. >~ ---- -------> ~ 1ou

DECISION - CTA CASE NO. 3220, ET AL. -� .15 .. JOSE RnNTOS, P e t.J ti. n r111 r� ~ - VP.f. 5 11 5 ���� C.T.A. CASE NO. 332~ TJ IE COt1t1 ISS I ONER OF IN TERNAL REVENUE, >: - -�� -- �- -�.. - - - - - � >~ TERESA SnULOG, F' e t.i t.io n P.r ~ ��- v e r.. s u s -�- C.T.A. CASE NO. 3326 TilE COt1t1 ISS I ONER OF IN 1ERN()L REVENUE, n es po nd e nt. >! -� _... -- - - - -- �- -� >: SONIA ISLETA, F' e t. .i . t . i.nn e r- ~ -- v e r-� c::; u c::; �-� C.T.A. CASE NO. 3327 TliE C( H1t1 ISS I ONER OF IN TEnt�IAL REVENUE, Rer:; p o nd e n t . } : -- -- -�- -- - -... _.,, ~� ~ NICANOR JACINTO III, F' P. t.i. t. i o rl f" l'.. -- V f''r-�s u s C.T.A. CASE NO. 3328 HIE Cot1M ISS I ONER OF IN 1ERNAL REVENUE, P er::; p o nd r. n t . >: - - --� - � � - - - - - - - >( GERARDO JACOB, Peti t .i.oner ~ C.T.A. CASE NO. 3329 THE Cot1t1 ISS I ONER OF INTERNAL REVENUE, Respond e nt. }{ - -- - - - - - - - -.. >: 1~1

DECISJ.Ot~ - CTn cnsE NO. 3220, ET AL. ... .t 6 -- JUnN JnLnNDONI, PetJ t i.onpr�� P �- vpr� sue:; -- C.T.n. CASE NO. 3330 TilE Cot1t1ISSIONER OF INTERNnL REVENUE, Ree:;pondent. - - - -~� )(�- - - - - - -~� )~ ANTONIO t1nRT IN, C.T.n. CASE NO. 3331 HIE CrH1t1ISSIONER or- tNl RNnL REVENUE, Rr>spnndent.. , ,\ 1 - �- - Rnt10N 0Cnt1PO, c.T.n. ens� NO. 3332 liiF: Cflt1t1l BS 1 ONER or- .t N r ErmnL REVENUE, 8P.!"\pnnden t. . >~ -� �- '"'' - - ����--���� }! LORENZO rnctn, r e titjnnr::> r~ -- versus ��� C.T.n. CASE NO. 3333 1 I IF: Cot1t1 I 98 I ONER OF I tH ERNnL REVENUE, -- - nec;ponrlent..- >! --� - - - _ . . _, ~( RICARDO PARRENO, - versus - C.T.A. CASE NO . 3 334 TI-lE C0Mt1 ISS I ONER OF INTERNAL REVENUE, RP.spondent. >:- ---- --- - - - H

DECISION CTA CASE NO. 3220, ET nL . - 1 7 -- DANIEL PIHERNO, C.T.A. CASE NO. 3335 TilE Cot1t1 I 991 ONER or- INTERNAL REVENUE, >! - - - - - -�- -~� ,.~ CIIARilO LUZIJRIAGA, F' P. t .i. tJ o n e r� ~ �-� ve r-�s u s -�� C . T . n. CASE NO. 3336 TilE Cflt11I S SIONER or- INTER AL REVENUE, >~ - - -- - - - -- - - - - >t Sf't1UEL SIIARRUF , P e tJtJC"n e r, -- vens u s -- C.T.A. CASE NO. 3337 Tl IE CDMt1 ISS I ONER OF INT ERNAL REV E N U E , Res p o nd !" n t . > ~ ---- -- - - - -.. - >: ANTONIO LLOR{), F' e t.jt i on er ~ C.T.A. CASE NO. 3338 Tl IE Cnt1t1 ISS I ONER OF IN fERNnL REVENUE, RP-s p o nd e nt . >: - - - - - - - -� }-! OSCAR Lf\PID, Petitioner, - ver�sus - C.T.A. CASE NO. 3339 THE Cot1t11 SS I ONER OF INTERNAL REVENUE, Respondent. >! - - - -- - - - - - - ,.(

DECISION - CTA CASE NO. 3220, ET AL. - j 8 -- Df\LTON KING, Pet.i tioner- ~ - V P.I'""SUS - C.T.n. CASE NO. 3340 liiE Cotlt1ISSIONER OF INTERNAL REVENUE, Res ponr:lPnt. - - - -- - �- ): PEDRO t1EDALLA, F' e t i U .or l P. r�� , -- ve t�� s u s - C.T.A. CASH N � 3 3 41 Tl fF. Cot1t1 ISS I ONER OF I NTERNnL REVENUE, Respondent. }~ ----- NIEVES t10RENO, P e t .J. tion e r�� P - ve r��s u s -- C.T.n. CASE NO. 3 3 4 2 THE Cnt1t1ISSIONER OF INTERNAL REVEtUE, >: -- -� - - - - - - - - >t CIRILO SANTinGO, Pel:i t:..i.on e r � ~ -�� ve r��s us -- C.T.n. CASE NO. 3 3 4 3 Tl IE Cot1t1 ISS I 0 ER OF INTERNAL REVENUE, HP. s p o n de nt . H- - - - - - - - - - >t RONALD ALLAN POE, Petitioner, - versus - C.T. A . CASE NO . 3344 THE Cot1M ISS I ONER OF INTERNAL REVENUE, Respondent. > { - - -� - - - - - - - >:

DECISION CTn CnSE NO. 3220, ET nL. -- .1. 9 - DE C I I 0 '"' ta}: c r-ed .i. t of .1.0 /. "tR}: on winnings" under- Section 269 o �f the N Atio n a l IntP.r�nal F:evenue Code withheld by aforec:;;".i.d r��� acing c lub s act.i. nq as ~lithholding aqPnts � a 11d co 11 P.ctP.d �fr -om pet..i.t.i.onP. r- �for- th!!.' years .1. 979 and 1.980. assailed the va lidity and c:o n sU. tut.io n a l.ity of a f on=>saJrl Section 269 o �f the T a :-: Code. Sec U .on 7.69 o �f the T F~>: Co de pr-o vi de9B ~s �f 01 J. 0\flS: SECT J DN 26'7. T a >.L_____g r}__ __ ~_.i, r.ln_ i.,__r.t_q'�_ . E v er� y per�!:'nn 1t1ho l'lins j n h or-se race s or� ,J '"' i - ru a .i. s h a 1 1 pay a t a >: e f1 L.l i v '" 1 P. J1 t t .0 tr.n pr>r� c:ent. o �f h.i. "'' l'linnJngs or- "d i v i.dends" ~ t .h e t ;==n: to be based on the r.:u:: tuF~l arnm .mt pa.i.r:l t.o h.i.m for- e ver- y \t-d.rminq tJcket. r.dter- derlucti.ng the coF, t c1 f t.i.cket.. The ta>: her-e.i.n rwescr- ibe d sh <d l he dP.ducted fr� orn t he "d1v.idend s " ccwr�er.:-, pnnd:lng to P.ar: ll w.i.nning t.:lcket and lrd . tltheld by Ut r> nppr� at:or- ~ mAnager-~ or- per� c:;on in cltAr� qe of t .lt e hor� se r-aces or Ja.i - ('d a.i tJp �f or� e paying thP. "dlvJ.dend~" to t. IIP. per�son P.nt.i. t. l e d ther-eto. The ~.:\me t:;::-1>: c:; h a l l be co l l ecte d from o\Amer-s of ~<~inning r,"\ce hor- ses at t: he same time and in the same manner above. The oper-ator, manager-~ or- per-~on in char-ge of hor-se races o �f ,Jai - Al.::\i, ~hall, '-'li thin t '-'lenty d ays fr-om the date the ta >: \t-l as dP.duc ted and ~td. thheld in acco rdance \Ali th tile �fi.r- s t paragr-aph her�eof ~ f i 1 e a

()ECISION CTA CASE NO. 3220~ ET AL . - ~?. ') -- tr� l..ll? anrl c o r r -�e c t n~ tur�n ~d. th till? Comm.i. !"!si.nr 1er�� of Intr>rnal Re'IPnue in the m."'rlnrr or-� �f or-�m to be pn~l';cribed by the Sr>c r �P-tr-u-y o �f r-.tnance~ and pay 111i thin ttu=> s.o~ me pr>r-iod the ttl tal amount of taH so deducted 21 nd withhelrl. I f t h e ta >: h erl? in rr-o v .idl?d is n ot Jl�"~id I-'d. thin the same per.iod r rescr-ibe d above~ or- in cAse of 11dl l f u l n e glect t .o f i l e thP r-l?turn I-'d. t id n th~ per-iod pr-�psc r-i bed h er- ein~ cw in case a false or fr� Audu 1 en t �- P t ut,.Tl .i. s w i 1 1 f u 1 1 y mad e , thP.t- P s h r:\ll be i:\drlr-?d to the t a>: or to the de f i.e Jp n cy t .a}:, in c;'\se .;my p ayment has hren madr> on the has.is o f the return bF.don;~ tllP c.Hscovl?r-�y o �f the f a ls:i.ty or fr-�<':\l ld ~ t: h e co t- n?!!5Jlondl ng su r�chargeg pr-ovided i n Sec tJcm 268 of thJs Code. SomP time on 2 Apr� .i 1 .1. 98 .1 , a boll t 90 wr�i t ten c 1 ;;d. me; \-'len'? f 11 P d 111i th t h e o �f f ice of the respondent Commissioner of In ter�na 1 r<e ve nue by the re~cehar-se OI-'Hler-s et t~ h e two r-Aci. n g c lube;~ namely, th e Ma rlil"' ~Joc key Club at Feli>: Huer� tas St. � , Sta. Cr-uz, Mo:~nila and the Philippine Rac.inq C lub .:~t the Sta. Ane r� acetrecl :: .o~t A.P. R eyes St., t1 ake>ti, Metra M a nila~ �far� the ,,.� e fund or� ta>: c:r-edJt a �f the .1.0/. "ta>: an winnings" .i.mpa se d undP.t- Section ?.69 a f the N at ion a 1 Int en1r~l F<e ve nue Code 1-'lithhe ld by the ;;dare!'; aid rae ing clubs acting as 1-'li thhal ding agents of the Bureau of Internal Revenue from the pri~es awarded to the.ir ( r�ace horse owner-s) racehorses an account of the horse races conducted in said clubs. In on:le r � to b eat as 1r1e l l as toll the !Statute

DECISION CTA Cf\SE: NO. 3220, ET AL. - 21 - of l Jmi ta tionc:; �for- the c 1 aim s for- n:tfund or- tax c r-edit. ~ petit. ione r- ~ , simult a neously with the f i l i n g of thP. c l a im s for- r.. e �fund on ~ Arn- i l .1981, filed 1-1ith this Hc.mor-able Ta )l Cot.n�� t~ the 90 pet.itions for- r-e v .i e v1, .in c lu s ive of th e c.=.\ s e o �f Amado Sr.~ntiago~ ,lr. v s . Cnmm.i. s sion e r- o �f tnt:.er..nal Revenue, CTA Case I'Jo. 32~?0. All the peti. t i o ns have un.i. for-mly set fo r- th c o nHnC:H1 �fA c tu .::\ 1 all F? g ,"\tions and r-Aises the S�'=' flH:> cp .I Ps t i o n nf l a ~r~ in A!::;c:;a i l i n q the validity and r:onsti t.u tJon a l i . ty o �f the .:dnn"!s aid Section 269 of In cour- s e~ the r- es pondF?nt f i l e d his a n s we r- s t o thr:> petition s . F' e t i t i cm e r� s 1 a t.er a me nd e d their- petitions but onl y t o c l .:u �� i �fy th A t th e withheld tA x es h Ad been co n so l i d Fitr:> d b y th e r� ac inq c lub s r- e ferred to 111nd r- e nd. t . t. P d t o th�> q r.Jv er- nmP n t in th e name o �f the withh o lding a g e n t. s r-ae inq r.: 1 ubs and not in thl!! .i.nd J v .i.du a l n a mr:>s c:d th e v <"r-�.i.o u s r-�Ficehorse owner-s. A cr.m s ol ida t e d t.r-.i c:d w as th e n held under- the b a nn e r� o f thr:> l ea d case f'lmado Sant .i. ago, Jr-. v!l. Comnd.ss ion e r-� of Intern a l Revenue, CTA Cas!! No. 3220 with the implicit under-standing that only ohe dec i s.i.on need be render-ed to cover a 11 these 90 pF?titions. / F'et.i. tioner- Amado Si:\ntiagn ~ ,Jr- . is the ownP-r bf racehors e s which parti c ipi:\tes in hor- s P. racing

DECISION CTA CASE NO. 3220, ET nL. - 22 .._ occr.:\sionr.:\lly h e ld at t h e r-ar.:etr-achs of the Manila J ockey Club and Sta . nn a Rac~=?t. r � ac k s under their r-es pee t i Vf? f r �anc h:l.ses r.mrl pursur.:\n t to Repub l l c Act 309 an d Decn::>e 4 20 crea ting the Phil J pp lne Rae ing Comm i.ssion . A s h e r- eto �fon~ ste~ted~ for the years 19 79 and .1. 980, the tota l a mount of P9,472.63 11-1as allegedly deducted and ~~<lit hh eld from petitioner- as 10% "tr.:\>r o n ~�1 .i.nn.ings", tmder- Section 269 o �f the Ta>t Codllt~ w hi c II amount "'' '"'s r�� enli t b ?d And paid by petitioner ' !!; "'dt.hholdinq aqent, t-1an.i.la ,Jockey C lub, Inc. and the P h i 1 i p p i." e Rr:1c.i.ng C l ub, Inc. to respondent Com miss .i.nner- of I11tf?rnal Revenue. ,., On 11pril J �. !I 198.1., petitioner- �filed a written c l r.:\im for- t h e re �fund/cn?dit o �f said 10% "t.a>: on 1-'linni.ngs" \<J.it h r-esponden t r:\nd, simu ltaneous ly, a peti tlon f or r-eviel-'1 t--l .i t h t hi s Court C"Sidnq for r �e �fund of said amount on t i H? al l eged ground of the constitutionr:\1 infl.r-mJties cd Sect.ion 269 of the In suc h hor~ se races, betting by the members of the genera 1 pub 1 ic in the resu 1 ts o �f the races is permit ted by 1 aw and betting is done through the sa le of ti.ck e ts in P5.00 or PlO.OO amounts or multiples thereof, the total bets (celled "wege l~o

DECISION racep in CTA cnsE NO. 3220. ET nL. - 2~'1; - funds") being divided~ after Vf:'r-Jous p.:~r- tic.i.rants~ namely, the board of stevJard the Philippine Racing CommJgsion 1.-'Jhich .i.s the r-acing aut hority in the countr-y), the r-acehor�� c;e owner~ s (the retitioners herein) n?g.i.sb:>red suc h by the Philippine R.:11cing Commission~ the h or- sP. t .F�ainer- c:; ~ the jockeys <'\nd the gr-ooms. The bet. tJng is done by the uc.=;e of P.l ec tr �on ic machines \-"J id. c: h connec t.~ d to tot.;"~lLcatoF� t:.hr.\t r-e �flects the tc~t;d betting. The totr.-~1 "wr~q�'H.. fund" or- "r.ool" i.e; divided among the gover �nmertt in the fonn of Amt.lc;ement t;;nt ~ a certain per- cent .=~ ge gnps to the r- r~c:ing club (6 - 1/2/. in Oil!'! club~ 6 - .1./4/. in the othPr� ) and to the bettorg in the �form of div.i.dendc;. Fr �om the div.i.dends or from the tickets, a certain f'P.F"Cen tagP. .is deducted fbr the pr- J~e of the 1�/Jnn.ing l mn:; e~ and respectivEP prizes for- t .hP. hor- ses thr.\t plc:~c:P.d seco nd~ third and so on. �r he shar-es o �f the hot" se vary - 60/. goes to the lfJinning hor.. se that co:~me first~ and 25/. for the second placer, 13/. for the third placer, and 2X for the fourth placer. That the remaining 90/. of the winning horse prizes~ 12/. goes to the jockey, 10/. to the t.rainers, 5/. to the grooms P and 5/. for Ute

DEC I SION CTn COSE NO. 3220 , ET n L. - ~" - re h er;~r s t?s' fun d , a n d t h e r� e ma .i. n i ng 5 81. g oe s to the r-r;~ce l1 nrse Ol-'ln er . Th at as id e ft~ om the 10% t~>: w ithhe ld th e t o the hor ses , the f o l l o1--li.ng t .a>:e"'' ar-e Jmrmse d ~rJ.ith the ho rse r- .s\ c es' (a) :-? 0% r;~ mu se m e nt t i':'>t o n l>J e dne s d a y ri:\ce; (b) 25% �fr- ,:;~n c h.i se t i:\>t on 8 -- 1 /2% co mmi ss ion of the r-i:\cing c lub ~ ; ( c ) l oca l ta>: n f P 2 ,0 0 (l to loca l go v er-nments o �f 11 r;~ k ati a nd M a n.i.l r;~ ; ,;o. nd (d) a n o ther- P 5 0.00 i:\S a dd i t-..i. o n a 1 ( e ) P 5 0.00 d a ily by the and gr- oo ms h ave t.o p a y in co me ta >r too on their- res p ective s h .:~res o f th e 9 0% race h o r- se pr- .i ze. P e t..i t .i o n er' s w.i. tn ess p E >t - J L.\ s t: i c e t1or-P-no ~ e>:pJ a.i. n e d (t .s. n . , pp . 1 7 - 2 1; h ea ring of November- 1 3 , .1. 9 8 5 ) t h at: i �f a ta> r o n "1-'l.i.nning" is war-ranted at a ll, it s h o uld b e imposed o nly o n the "winning" hor- se , t h a t i c:; th e h or-5P. t h a t r- e .!'\ ched the finish l .i n P a h er=~ d o �f 2\ l l t .h e o t .h ers b eca u s E=> that is th~ o nl y h or� t=;p th r;~ t c:r~ n b e c:o n "'' .i .d e n ?. d "" "winn e r-"~ a l l the ot h er5 coming i n n el: t not b e ing ln r-acing p a rl.::\n c e and in the ra e .ing wor-ld, considered "~rlinners" but only "placer s "~ witness c i t i n g the r-ules on r-acing publ.ic:;hed by the Jockey Club of England a nd follol-'l e d by othP.r- r-acing club<:ll all over- the wo r-ld.

DECIS I ON CTA CASE NO . 32 20~ ET AL. R .=~r: r:>tl o r�� !"'e E >: - J u s t i c e Moreno fur- th P.r P.>: pli'lined th F.'I t o rdin.=u- Jly i t is the person who goes to th e .=1mu !"'eme nt pl.=~ r: t=? seeking t .o be c a c; P. o f Amu se me nt l i k e s p o r- ting ev entw;, ballet h n.:: ing co nt es t s ~ bF.\ s l:etball r:ont P.s t s lrlll P r��e 1 t .i. .::; th e publ .i .r: that pays t.he a mu se mr:> nt t. .=~ >: �for ~r ov irling th e amu sement. In this r:ase ~ h o~�l eve r- ~ of th e 1 0/. " t i'l: : on winnings" impo!led by Sec t..i o n 7.69 of th e T .=1>: C ode , i t. .is the racehor!;e OlrHl e r- ~ th e p e r- fo r me r in e f �f ect ~ th a t Js being ta>:f.>d o n hi s " winnings " . Th e i ssu e p ose d for- d f":' t r:>r m.ination is whether or- n ot Sec t .i.on 269 o f t h e T a>: Codr:>, .imposing .;~. tax of 10 /. o n th e ~rd. nrd. ng s o r- "di v .i.dP.nds" o �r evt!try p erc;o n 111 h o \l'd.n s in h o r se r.. ar:e o r Ji'li - Ale~i, boi'\sed on th e ac tu i'l l am o unt p c:\ id t o h i m for every winning t i c k e t ;d t p r- d r? du c tjn g ti m cos t of the t i r: ketJ the to d e ductP.d f rom the "di v idend" co r-r-es ~ o nd ing to eac h ~rl.i.nrdnq t i c ket and wi thhe 1 d by the operator, man a ger~ or performer in charge of the horse races or Jai - Alai before poi'\ying the "dividends" to the person entitled thereto, and ~bg ~b_D.'.{!'?. ~ i s va l i d a nd c on s titutional. l~J..

DECISION CTA CASE NO. 3220, ET AL. - 26 - PPti t.JonP.r� co n tr-m rl c:; thi=\t. SP.ction 2b9 of the T ;:n: Code Jc; inv<"lid a nd un co n ~t Jtut.ional bec:<"USe the ta>: in qu es tion vio lfl.t. P.a:; thP. r� ulP. of unif or mity of t;u:r;>.t.Jon, that .i..t is vio lative o �f the equal prot P.ct.ion c l a u !"'e of thF? Conc;t.itutiorq and that if the:? .10% t.:n: J s to be imposed ""t .:~ 11, i t should be only on thP. pr � izP. r_yf the h o r� c;e that finish es fir�s t a nd not in t h e pr� izes .:~v1arrle d on the s ub sequent "placf?t�� s". [ ln 1 a c k o �f u rd. �f or mi t. y ~ E>t - ,Justice t1 or �eno e>:pl aine d t.h at ther� e is no equality Jc; n ot subject to thP. c"\musernent t.:.~>: or the .10% "t.;;n: s l apperJ an a mt.ISP.mf?t l t ta>: cw .10% of the "ta>r on 1-'li n rd.n g s � " rP.t.if:". iO I1 E"I'" ciJd not cite t-lflere ther� e is il violation of t.hP Pq11a l rwot.ection c lause of th~ Constitution but instP.ad ~tat.ed in general terms, the~t te~~:atio n that is n ot unlform is ne cessa r- ily unequal e~ nd co nc eded ly discriminating. In til e ma tter of double ta >:a tion, then!! is no pro hi bi t i o n .in our country and C o n s t i t u t i o n which pr o hibit s double tax<"ti o n. Here , a property may be ta>t e d twice and with the same kind or character of

DECISHltl CTA CnSE NO. 3220, ET nL . - 27 - '"' ta::. ll nv1ever� ~ there i s r� er:~.,.o n to belie ve th;~t the Si"\me l::ind or� c ll ar� acter- of a t a>: , but with di �fferent taJ:es, one \-'-lit h .income on 1 t':ll w.inn .i.ngs amd the other� a k lnd o f ta>:, or some may ca l l i t r:~museme nt ta>: , v1h.i.ch ls 1 (1/. of the "ta>t on "'inn ing s " . Tile 10/. "ta:-: on ~�1inninqs" and "inc:ome ta::" an::! entir� e ly tv10 dif �fen:>nt ta>:!?s, and when they imposed dOP.S not amount to double ta>:a t ion. Finr:~lly, i t is lagtly as5ai l ed by petitioner that i �f the .10/. "t.a>: on vJ.i.n n .i.ngg " i5 1r1ar-r� a nted at <'I l l , i t s h ou ld o nly be imj"losr=>d on the pri ze for the r� acehor-se t h at �fin i5 1les a h r=>arl o �f a l l th e others. l!le cannot. r~qr� ee 1r1ith this int.er� j"lr.. etat ion of Sect.ion 269 o �f t h e Ta>: Code si n ce t:.h ."':\t did not provide for t.lli.s kind o �f .int:er.. pn:> tation. The l aw i s clear that i t is only .imj"losed on t h e "tr~>: o n winnings" s o t .hllt n o mattP.t'� vl h ethf? r� i t is the 1st, 2 nd, 3r- d and 4th p 1 acer� or dm�m the 1 ine, so 1 ong t;\S the r-acehorse ovmer� s .:u� e e nt.itl ed to the pr-i. zes or 1r1inning s , then the r-acehorse owners s hould be subject to tax, ~nd (And) The others h ave lo s t . " (t.. s. n.~ pp. 17 -2 1, pp. 22 - 24, h ear� Jng of t:::) No v ember� 1985.)

DECISION CTf\ CASE NO . 3220, ET nL. - 28 -- In :l.mposi.ng a 10% " t.ax on w.i.nn.ing~" ~ Sl!?ct.i.on ';?69 of t llP. Tax co d P. dope; not vio late the un.i �formJty rule of taxation because uniformity of taxation mee~n.::; t ll e~t all e~r� tic l es or kinds as in the case o f the .10% "ta>< on winn .ings" ~ ~�1hic h .is o �f the sa me c 1 ass, sha 11 be Pllil. 541 .� 555.) "Un.if nrmity in ta>:ation is ar:comp 1 i s h ed '-'lhP.n the bur-d e n of t.tl!.'J t;:n: f;:dla equa l l y c:~ nd .impar�� t.ially upon ~11 the pP.rsons e~ nd properties s ubj ec t to it~ so that no high er r �ate or� greater le v y is .i.mpD"'H~ d upon one p~!?rson or� s p ec Je elf pr �oper� ty t-.l121n upon othP.n"'' nimi lar 1 y s.i.tuated. >: >: >1. ( Co"'"'i ttee Report 2, co~1flitte~ on Tn xAtion ~nd D~bt ff~n~qe111ent, 1 97 1 Constitutional Con- vention, p. 220, CT A rec. ) TllP.r� e is then~ fore no d.i.scr�i.m.i.nat.i.on as to the impos.it. i.on of .1.0% on t h e 1-l.i.nn.i. ngs o f the r.:~c:ehorse r<espondent CornmJ s sioner�� of Int e n1Bl Re venuE! .in st:r-engt h en.i ng our� h o lding her-etofore made , states that the power is un l.i.m i ted, comprehensive and s upr�eme Bnd is subject to no restriction whBtever, so that courts venture not to contravene. (De Villata v. Stanl�y, 32 Ph.i 1 . 541 .� 555) To quote counsel fot~ respondent: The power proceeds upon the fBct that e>:istence o �f government cannot

DECISION CTA CASE NO. 3220, ET AL. - 29 -�� cont.i.nur:> without means to pay iti!J e >:pe n c::;pc:; an d thAt �f or� tllr?SP. mP. a nr.~ ~ 1 t h as t. hP r � lqht. t .o co mp P. l i:'. l l ci tb::en !"! i:\nd pn1per� t.y 1-'dt.h.i.n itc::; lim.its to contribut.e. In tllr::> Ci:\SP. o �f' f'hilippinP. Guar/llllnty Co. ''$� Com'fllli5sioner .� L -- ?2(174, llpril 3 CJ, 1?65, 13 SCRA 775~ the Supreme Court r.;;:d. d : "lhe pov1er to ta>: is an att.r.ibutP of stwF.'r�P. .i.qnt.y. It i s i'\ po1--1r:.>r emr.mAti ng �fr o m npcpr.;c:;.i. ty. It. .i.e:; F.\ necessary bt.n-dPn to rr�pt::lprve t h e St. ~ te' s sover �eignty F.lnd me-"'n!"! to give t .h P. c.it.i;:eru� y an anny to r �esis t a n aggression~ i'\ navy to d efend .i. ts s h or�es �from .i.n v t=:\sio n ~ a cor-� ps of r i v J 1 s<=>rvi:\ n t!"! to serve, public .impro v eme nt~ des.iqnatPrl �for� t h e enjoymen t of t.t1r:.> c i t.J ;:enry and t: ho 5e Vl ld. c h comr.> within t.hr.> St.ate'c::; tpr� r:i. tor- y~ And f a c i l i t i e s a nd pr� ot:. Pc t.i. nn t�llli. ch a government .i5 s upp osP.d to r r� o v J d P. � >~ >: >: � " l--Ie fully c:o ll t:LW 1-'l i t.h t .h P. v.i.ew of re!5pondsnt Co mmi ss.i.o rl f?r� t:hrr~ t Sec t..io n 269 dof?s not viol ate the ru l f? rrotr:>c t.Jon t: li'\U Se of' thet Const:l.tut.i.on. tile f rP.edom on c l a s s:l. f.ici'\t.ion thr� ough which an equitable distribution of the burden is achieved. Section 269 should not~ therefore, be invalidated o n equt=:\1 p r otect .ion ground except by a c 1 ear s h owing t.ha t the ta}: st. a tute is arbitrary or capricious. Nowhere can we �find the arbi trarin~ss

DECISION CTA CASE NO. 3220, ET AL. -�- 3 ( ' a nd c a pr�i.e .i.nu s ne ss of S P c tion 269 of the Ta>: Code. S e ct .i.cm 7.69 doRs not v Jo late the due pr�ocesg c l aust? of thP C o n s t .itut.ion. I t c~n only be invoked where the la\-J i s s o a.-IJ.i.b� a r� y .=.~nd cr.:~pricious that Jt finds no support .in the Con s t.i tution. I!Jhere it ig s ho~<'Hl that J t amounts to c on �f .i s-ea t.i.on o �f pr.. operty ~ .it v1ould b!? a clear abu s e o �f author� l t y . But suc h ThPre .i. s no fact sllo1-1n in th.i. s Ci!'IS !? 1-lld.ch s how Sect :i.on 269 t .o be ci'lpr.i.cious or- .=.~ r� b i t r �a r� y . Til l? fH" P Sumpt.i.on of .its validity must ~nd ffotel Operators As~ociation v. Uon. City ff�yor, 2 0 S C R /1 8 ��I? .: 0 'G n r 11t-- n lit n d Y m m g 1~ � H a r t 'for d F i r f1! .Insuran c e Co . , 28.2 1/ ,S . 25 1 ��� .27 0.) the pub 1 j c: h .=.~ r� d 1 y d !? r �.i. VP. pr o f i t from hor� s e rae ing and s o S!?c tion 7.69 o �f the TA>: Code impo<:~ed a 10% " t a): on th,~ .i r� \"'.inn.i.ng r.; " l<'lh.i c h is indeed for� a valid Till s Court f incl s Se c tJon 269 of tllP. Ta>: Codll' not violative of the constitutional requir�ement of equitable taxation amounting to double taxation. Double taxation ex.ists only when the same property .is tt':\>ted twice when it should be taxed but oncE?; both ta>:es must be imposed on the same property

DECISIQN CTn CnSE NO. 3220, ET nL. - 31 - o t- s ub jf"ct m at t er~ for the same purpose~ by tlH! same state~ go v er nm ent or taxing authority~ within t h e samr? jur- isdiction o r- i : a,dng di s trict, during t .h e snme tEn: lng per .i.nc1 ~ and tllP.y muc;:; t br? the same (VillAnueva v. City of Iloilo, L - 2652 1 ~ 26 SCRA 578, 580 ). Double t .EI>:ation "-i.s sornet:t dng not fi'\vored~ but is per �miss.i.ble, pt- o v .i.dP.d c:.omP. other const.i.tut.Joni'\1 r� erp .d. r �P.mPnt i s not. truly v .i n l atP.d~ s u c h ag the t h at must be 1.1n i form" . .., (Vil.lAHUPI' A v. , City of Ilo .ilo, l.-2652 1, SCRA -~ b 58(1 .. ~..~P.r: rJ.� ) (\ r.:: l o s e sct'"" Ut.iny o-r the ptlr-posP.s of 1 0/. ti'\H on w.i.nrdng s ltJi. l l j11 5 t .J f y Jts .impnsJt.i.on . l) Ta>: on ..-1 .i.nninq c:; is i"\imP.d at the secto r- of soc .iety 111.i t il sp.:~r-P. t1mP. and P- :: tr �a money to s pend on unpr-oductive ventures. Moral and economic r-ei'\Bons just.ify t il e Jrnposit.i.Pn of ld.gher� tEu:es on l e g .:dized gi"'.mbl.i.ng; 2) f\i c;:; ing nF?ed for- additioni"\l r-evenues for i'\cce l erated n ation a l clevelopmentJ and 3) Th e primi'\ry ju s tifici'\t.ion for th� e>:.istP.nce and maintenance of gamblinc;J establ.i. s hm e nt s is the allocation of a portion of the income der-ived th e t��ef rom to wor thwhi 1 e proj ~c ts

DECISION ern cnsE No. 3 2 20, ET nL. - 32 -- s u c h r.~s c h ar i t a bl e activ :i. tJec:; And th e upke> e p of the g ovF?r�nm P. n t . l"ln r�� po v P. r ~ un 1 esc:; A 1 AW .i.e:; so r� e pugnan t to the su pr e me l aw ~ co t_n � t s s h o u 1 d n o t de c lare i nv Al i d . T o d o ubt. o n .i. t.5 v r.'lli.rl .i . t .y .i.h to I"' P. 5 olve th e do ub t i n f F.\vo r� o f ito:; VF.\ Jjd.i.ty . ( 6 Rul .ing Case L " l'l' Se es . 7 1, 7 2 r:wd 7.3: C IHi rc l , i l l and Trtit v, f1.rtff f? r t y,. 32 P/1 i 1 . 580 .� .58 -t.) Sect .i.o n 269 o f t h e l a>t C o d e , not being vio l a t i v e of th e r ul e o r u ni. f or�m.i. ty o �f : ti'\ :: C'I tion, rul e o f e qu i t a bl e tA ~:ati.on ~ t h f" P qu a l p r ot. P.ct lon c l a u c:;e the due p roc P.ss c l a uc;e of the Co n s ti tu t .ion, th e a f or� esa .i.d p rov i si an impos ing the .1 0/. tr.:D: Pn 1-d .rming s l .tnd o::> r- SP.ction 2 69 of the Ta>1 con c:;ti tu t.i.nn A l, VA lid, lawful and P. n f o r-cP-Ab l P.. I t is c l e;,-,y- t:. l1 at th e 10/. taH on "'!inn i n gs o f r� Ac!" h or �se o1-mr->rs imp ose d und e r the t h e r-- e f or �e n ot r � e fund r:~b 1 P . WIIEnEr: ORE , We so h o ld tt1 F1 t p e t! tionftr is not entitled to the refund of the ~mount of P9,472.63 as 107. ta>c on winning s under the Tax Code. Consequently, we equally hold that in the 90 petitions for review which have the same f11ctual allegations as this one, ~ nd which raised the ~8me l~ u

- - -----~---- -- DECISION CTA CASE NO. 3220 , ET AL. flUP.stion in thP. v~lidity ~nd constJ tu t:t.on~ 1 t t y of t .hP. ~for..,e;"'.td SP.ction 269 of citr->d, "'rP. not Pntltlerl to t:.hR t"'x refund of tOY. t"'H 011 Ninnillg~ Jl"'id by them unrlP.r the Tax Code. SO ORDERED. Judge I CONCUR: I CP.t"� t l fy this decision was r�eac:hP.d after due consultation bet~r1een the member-5 of the Court of Tax Appe~ls in accordance with Section 13~ Article VIII of the Canst tution.