CTA Case No. 30 (Resolution)

.. i I �(' . "� :�' 'l ..:_' 1'\~PU,'II 'LtC OF THE PBILIPPJNF-" COURT OF TAX APPE.Auq QUEWN CITY I no, C p .A. C SE o. 30 t1t1on r, (G . � o. L-11861) r us - (G.R. o. L-118?5) 0 I TE!. L spondent. X- - � ~ ~ � - ~ - UTI Thl pel't .in to r pond nt � ot1on seekin a writ t x cutio a1nst tb . p t1t1 n r for n s t1 t etion or the ot lt<Jli.,107.37, etici ncy� inco~ tax t r th e~ l ~9, 1950 and 19,.1, 1 olu 1v ot a dd1t1onal 5~ sureh r. t r 1946 nci ,~ et1o1 noy 2:,nt r st trom June 20 , 195 to June 20 1 19 2, plu 5 surch r nd 1% � on y 1n rest fr April 1, 1 66 until r 11 ya nt, and th s o 91. o, a eo t , o th ro th th ci o or th su r Court 1 G�� Nos. L-ll 61 nd L-1167,, dat D c ber 2?, 1963 and ece be 28, 1963, resp ctiv ly 1 lr dy o tin 1 nd �x cutory. ( July 31, 195, this Court rr.. ed ad- c1sion in th b .- titled c�s holdin p t1- t1 ner 11 ble tor d f1c1�ncy 1nco e t x and 5~ uroh r�& forth. ye rs 19*9� 1950 and 19'1 1n ne t t l un of 2~,536.77. pon otion tor r eons1d r 1 n f1l d by p t1t1o er� coun- 1, the a id d c1s1 s cd1f1 by this Court in :r olutio d t d D c c.ber 31, 1956, r$dueing 554

' ~ I ...,.._ I <' �~ '\ : �; ' . ' ,; ~ / ' ' \ '\ .. ~~ \, .: ' ! ( l ~. Ii SO UTlO - c ca � 30 (tj .R. ~OS . L-11861 & L-11875) 2 tb. 11nb1lity of petition r to the um of '' ' 4-11,293 . o. ', :ro the etor i' d d c1 1 nd r olut1on ot tbi Court, both p rt s pp al to tb Supre ' Cow-t. pond n �s pp l was docl� t d es G. ~ . o. L-11861 p t1t1on r� pe 1 as Q. R. No . L-11875. n D eo b r 27, 19 3, th Supr m Court r - r d. e1 ion in o� � � o. L-11861, th di po 1t1v por ion or hlob .r ds as ollova: "Wh .retore, th � Court of aJt App 1 nd on tb roll vi y, 1.e., o Dec b r 28, 196), t e Court rend r d Judg . nt in G. R. or o. L-1187~, tbe d1 po ~tive_part h1cb reads s t'ollo a: . r ror�, findin no m rit 1n th varlou supposed errors - � ttribut d to th.. Co rt ot l' ~ Ap- 1s 1 its deci io , ber by f'1 "'d th t the d cislon is justified by law a tb evid 1ce. Wh tore, tn~ dec1si n ppealed tro is h r by atfir ed, with costs .ea1nst th tition.cr." 55 5

'��"' ' ,' .< 'I .' ' ' ,� '1 rr RESOLUTIO � 30 T. . c (G . � o � ~11861 11875) 3 r ntry nt in both a p l c s, ,I nd � on the b s.t of tb.e d c1s1on of tb. Su.pr Court 1n C. R. o. L-118 1, r po nt d a r - vis $ s ent or p tition r�s d fioiency inoo e tx 11 bility nd e nd trc hi in a 1 tter dt c' b 31, 1966, th y nt of 04 ,107 .)7, tici ncy !nco for th ye rs 19 9, 1950 1951, 1nolus1v t 5 sureher d .fi- ci ~cy inter t fro June 20, 1959 to Jun 20, 1962. spond nt al o ou ht th 1 po 1t1 or 5 ur- ch r a ~ onth1y 1nt r st on the efici ncy t x, as linq ency p nalty in c s p t1t1oner fail to pay ttl r vi d fiei ncy 1 co t � ssess ent 1tn1n tb �. peri sp c1f1 d 1 the said l tt r of de nd . (S xh. "1", pp. 847-852, �CAr e.) The fore aid ount of ~~.107.37 w s r 1ve t by r spondent aft r t kin into considera- tion 1 hi co putation tb tollowin s (a) the tot l eli !nation ot l,9,910. 89 �trom tbe be ino- r nin and , 1 net wort Li Yao in 19lt~; (b) th 1nclu 1 n or 5~ surchar in the of 11,923.1t 1n othrep19t14t61o1noro; t :x. deficiency (c) the inclusion. f d ficiency 1nte fro Jun 20, 195'9 to Jun 20, 1962; nd - 5 ;~:)! 6' , '' ,, '' ' I� _~... .... ..~. ......... ~ .. i

'... ~� ' ') .\ ' ; l RESOLUtlO - C'l' CAS o. 30 (0 . � OS � L-11861 & t-11875) (d) tb t credit to p tit.icn r ot tb o�otoo. 0ta0 l o u nyt of t t r ents 1 � 10~} , 1955� . o On Au u t 3, 1966, r po d nt til in tbl Court a "!-ia 1fe tion", p~ay1ng that t1t1oner b or red to p 1 ~he for 1 of . l+O\t,l0?.3?, plus 5 urcnartu~ nd l monthl1 1ntere t fro April 1, 1966 until full payment ther of, and to y th co t f suit a rd bJ C .r in G.R. Mo. L-11875. on Aug t 18, 1966, ne (respon ent) f'-l d tb instant "totion tor Execution and Bill of CQste". In b1 ppos1t1on to tb otion tol e ecu- tion, p titio er r 1 ,d, a oth~rs, th t llow- 1t (l) That tn imposition n d~ nd tor ay nt cr tb sum of tll,923.48 a 5'~ aurcharg in hi 1946 inecrae tax deficiency 'Wa not included in the d - at ion of tnls Court ana 11 Ju t tb. r ult or a r v1 ion; at (2) T he 1 position or d f1- c1 ncy 1 t t fro Jun 20, 1959 t Ju 20, 1962, s w 11 � th 5% sur- cbar nd l onthly nt rest p nalti s 1nc1d nt to d ltnquencr are not in conror ity with the d c1s1on of tbe Supre e Court; (3) Th t r spond nt d1d not er dit titton r for yn-ents a r October 14, 1965, ~ ber 15, 1 65 a d J nu ry 26, 1966, r s ct1v..ly, in th totl a ou t of 30,0 0. CO; and.

~ �' .SOLUTIO - C'l' CA o. 30 (G.a. o � L-11861 L-11875'> (4) hat petitioner ha a stand- 1 requ a with tb r nt for r .rth r ext na1on f t! top 1 his d ticiency 1nco tax l nl ao1r 1t1ht y. , and te x cutio judg- h tr, J.t n hould be held 1n eyance. ith r spect t tb 50~ urch r tn tbe u of 11,923.48 on .tb 1946 d tiel cy inc e t x or p titioner, v l l s h. d f1ci ncy inter st, 5� urc r and 1 ontbly interest 1n u stion, ve beli � � bat th content! n or petition r is ll ta n. Th d ei ion ot the. Supr e Court in G. � o. L-11 61 be moditi tb.e deei ion or tn.i C urt o l.Y in r p et to th 19~5 b innin ne worth. of petitioner in tb . a ount ot 159t9l0.89 n it d no pron une ment hatso ver s to th 1 p s1t1 ott 5 ~ rcnar on tbe . l946 d ti- el ey 1nco t ot p t1t1 r , uch 1 s on th 1- f1c1 ncy 1 t .r t, the 5 surcharge nd onthl.y interest 1nc1dent � to c:le11nqu ncy. Tb. 1d eclslon r .ly �rder d that a n�w as ent b o th b 1 of th d c1s1on or th1 ttrt after eli 1 stin th r fro ' the for s 1d a unt of net worth or Li Yao . in th be 1nn1n or 191t5. ~�h decision or tbi Court hiob va ff1rm d ' by the Supr Court did no find p tit!on r L1 Yao liabl tor th 5 surcb r 1n 1~6, nor ion mad . s to d t1c1 ncy interest and . 5~ surcbar e tor d 11nqu ncy . The inolt~sion, 558 "' ' . > 't ~ :_..,;...u

't RESOLUTI - CtA C.AS o. 30 (G.n. � L-11861 L-llB75) 6 't tn r , fore, �t ttl ror nt1oned delinqu ncy pe altift,S by r pond t in his ot1on tor execution 1 a r1 tion of th ter ot tb jU4fl t to x cu e 1c th law do not anetion. It 1 a cardin l rul ot' 1 t t writ ot cut1on ust confer to the jud. ent sougbt to b execut d. It ea n 1ther xc d ror widen in scop the terms of tb jud cnt or deeis1o on which it 1 b& d. (An 1 Chi vs. Castelo, t l, 3 Phil. 2631 Da s... eo, et 1. vs "'onte yor, G�� 'o . L-3'73?, Dec. 27, 1950; Coll. of Int. Rev. vs. Gutierrez, �� No. t-13819, M y 25, 1960). To int 1~ oth. rw!se would e t 1gnore the con t1tut1on 1 prov1 ion ag . lnst d . privin.~ a person or his pro r y vi tttout, ue proc ss &~ lav. {V 1 z vu. Martinez, et al., 63 Pn...l. 231.) ttl t he A regards th cl 1 or p t1 t io should b cr di d tor p yment d on Octob r 14-, 1965, d>V �b l" 15, 1965 J nuary 26, 1966 ounting to 30,ooo.oo, find tb ea e 1n order in oh s h s id p y e t wer actu lly de nd receipted tor by the r pond nt . L1k wise, the records f the proc edinr on Decem er 10, 1966 abo th t p t1t1on :r made vcth %" paym nt of � 10,0 � o o S pt~ �b .r 13, 1966. (6 Exhs. "A", '.-'

R ~ � LUTI L-118?5) CTA. CAS - � 30 (G:. R., los. L-11861 7 " u, "C1t "Dn , PP � 879-883 , CT. r c . ) fh Y- t a ountin to 4o,ooo.oo sbonld be discounted inst the d fic1 ncy 1nco tall due from peti- t1on :r . La.stly, nent th eontention of p ti tion r th tb ecutio ot b h ld 1 ab y nc in s ucb. a h has s ta 1P r ', ue t 1th th r pond nt tor turtber extension or ti to pay hi d tiel ncy inco ta 11 b1l1ty 1 this Court f1n s tile s e witbou~ merit. The fact that rt r entry r Jud ent 1 G.R. o. L-11861, r ... �pon nt aod tr petitioner tn . p )~ nt or hia l1ab1lity and ubseq ~ � tly 1"11 d m if' a- t tion an otion bd th res t otion for ~ ou- tiont show til t tn respon t do s not a r e witn p t1t1oner' r quest for e rurtber xt nsion of ti to settl hi obli. t1on. It 1� 11 settled in our Jurisdict! n t th pr vailin party 1 ntitl d o writ or c t1on or th. fina d x eutory jud nt (D y and nal s vs. Jud e of Court or ir t Inat ceo arl c and Tios~co, G.&. o. ~6691 9 April 27, 195~), nd tb 1 uanc of a writ or Elt eu.tion thereof is pu.rely a ministerial ct of the C ur (se A r v � Ju o, t 1., 71 Phil. 703; Dollent. v � Bl neo, a�� No . L-3525, ov b r 29, 1950; ttan Art � Decor t1cn , Ine . 5 6 0< t.

7 . ' ... i '' '. ) ' I' '. . ' '.r '\ I -~' ~ i� OLtrfiu - 11875 ) 8 CT CAS o. 30 ( . R. o � L-ll 1 v � Coll tor of ln.t . Re ., C. T. A. o. 5671 � t - b t 6 �; 19 5). A t r resolvin h is s raised fop our cons! t>rat �on, an purs ant to th ec1 ion ot tb pr. Court in � � � L-11 .61, v rind p ti- � t1 r still lia l t r th tot 1 ount or 303,109 . 71, : & d fie! noy ineome t x nd urcba.r e tor tn y ar 1~ , l ~8, 49, 1950 a � 1951, co - p~t a follows: l.9!.l h � or h as of 0 e. 31, 1945 (Ass ts d 1 tt d boyr p rt1es b ���� s Jan. l, ............��............ ~ ec. 31, 1946 ��� 138,359.20 . J n. 1, 1946 � � .. . !�A 1 ~l8. 5Q wor h ����������� 96 1 20. 70 � 3,500.00 918 . 31 56'1 �, '' '. ~:L~ """�'""�---'-~--"'- -"--"---"'--~ r'

'' . � ESOLUllO - CTA CA � No. 3 0 {G. R. No � L-11861 & t-118?5} 9 1946 � � � � � � ��� � � �� � � �� ������ � �� 1948 ������ ���� ����� ����������� 1199'5+9 �� ���� �� �.������ ���� ���� �� �� �� �� �� �� �� �������������� 19;-1. .� .....�.�.�..� � � ����� �� � � ��.� L � s Y� nts in 1955 , 1965 net .1.966 � ������������ � � � � �� � �HERrrFCBE, the Cl r or Court i h r by order d t ls a writ cr x out1on ag lnst th petition r for th s t1 faot1on or tn total a ount of ' 303,109 . 71 for ttl y ar in question, plus ttl s or 91 . 00 costs, a d to d putize th Co 1 ion r r Internal R v~nue to ex cute th a id writ . ORDERED. u zon City , J nuery 31, 1967. (S d . ) Uft.ALI Judg ( .d .) 10 L. A A C K (Sgd . )E TA ' lSNAL R.ALV. EZ Assoo1 t Jud As s ci e:te J'ud 562