CTA Case No. 2409 (Decision)

KEPI ' Bt.IC OF THE PHILIPPINE~ Cllli H f OF TAX APPEALS QUE ~O N CITY -v �IT~ - X - - - - ---- X t:.:, 0 h r 1 r 'v ... y 0 +h u ' ~h ..,,.,u r~ ... 1S7 71 ' + .,I,.\. t� ..... ...'..�.. u c'"io 1~2( ') {3 ( ) r 1o al '0 � +-i {. 0 +1 CO.!' 0 tt I"> l' � 11 ' o � !L,l , .�~) i J .c ~' t 0 1 0 ~. i 1 t' i' 42 '

c.� .l� . D ISIC1:1 ... A'l!. n. 2409 It t:s ~111 i!t6 tht!'.+- $11'1\'t~ l'U'ti' " {cH, r.�s r ~ ~ehis provide t:h 4- +.he r.t re fc,vo.rsb1 � gr~,.,..-, � ::> corn � ti.,e'!; co por � t:lns oper�� t1"'g t l ,.').mn. t eti ""5 -s+a 't1~. . sh. J. l l.1kt:'fl1S a public Act n). ltf.l 5t.t- lJt;<jd to Claveoi11a ~adio s ys+ . u...oe.r h ~;-"U.blto t t �� � ~5\ ') sb()ulr:. also 6 ap .l1c.bl ~ ptt tlo r. Seot ~~ 1~, RE!J)Ublie Act ~H'> . 405lf, thfl rt" no .!.ao ~ H.ad i � "~eo. 14.- I~ o"a1~era~io" of ~he frt ~ hi ~ ""d r .h�t-s 'll"t ... .....(! --~y ~r vls . o~s�o~ l~w t 0 ~h~ co"tra r y not� Jt .s t>l"(!i"g t hu lfl't:t~"t e st;" .ll JJY thG 1e +X~ B � r ro Or m.J ~r ~ft�r be J� .qu r.. t'lc~r la ft'Orn --. t:t cr ...:tv1.. duf<ils, co- .,.,rrt"'~.;;rships , pr�i.vJ!I+{!, pub- lic, :r qu ... si-publ c as~o~--i ~io~sl . eor ... por .. +'t t)r:S � r joint , t.tic.K c� P�� n . , o-,., .re .1 (;lst, te, -uil(H, gs aN o+ho.r pe:rsoY..t;tl yn opet't-y� tl!.I"X:cop"" r~?,(.l io eq_utp- mttrt, a h ..,.r:n:y J'..r> 31 ~.t' ~ pt.l' & ;, dati 1 conr.ecr~:fo~ .�1 � h the busines;:J: of th gren*'(l:EJ � \'ll'l:'dc \ st' t~ll b %lX&,T.pt: fro OUSt' "',, Cl.l.t1v.S; .. ..rtf Sf'!d o+, h~r +ax~s, ~.~ w��ll i,.;j t hr;,, rope +1 .. >.! t~ i;!l,.� r t1 J,� xem..~~ 1 ... .t:t...is. s�.. c~lort. y, .ol"!>.sld ..r ... ~t'io"' � o"" t- .... f :~ "''-'11 . p ax equ~l t > ,.,f'\,a '��"t o..,. �-h~;l f .tu� Ct't',.,tUrn of" elJ. ros ~ r~c i:pta f..rtJm h, busi� li')Sf i:ra"',ja~ � � d URder fhis fxr~cbia . by tb~ fT8r G~ sh~ll be r' id to ~h� . � t.11Ure or� t h .... 1p- P ~{;; , o... oh � y e:r, ~.. 1tb'!n + "' c bY'S ...ft<:W tht1; . 1. d i t b l" cl t1}-':lpr ovPl of tln aecou,.� em pr� cr bed ift this � at~ Jri or s ~ ll b 1... lieu e ~PY ~~e ~11 ~ of afty ki~d, "t~ure or descli p� l on i' 43

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