CTA Case No. 3492 (Decision)

RE PUBL I C OF THE PHILI PPINES II COURT OF TA X AP PE AL S OUE ZON CITY GE NER AL ELEC TRI C PHILIPPINES METER AND IN S TRUMENT CO. , INC., F'e t. i t. .i o n E-~ I'"" , ..... \/ ,.- r:?.�~ I J. ~ ::; ~ ~; .... C. T.A . CA SE NO . 3 49 2 TH E COMMI SS ION ER OF INT ERNAL RE\I Et\IUE , DE C I S I 0 N T h i s c ~ s e i n v o l v e s a c l a i m f o ~ th e ~ efu nd of th e a mo u n t of P 9 1 5,62 7. 0 0, ~ e p ~ ese n t i n q e~ro n e o u s l y p a J.d o~ o v e~ p 0id a d v ance s a l es tax, ba s e d o n 1 00% I ( e~P m p t i n c o me t a x) gr a n te d b y t h e J n v>:�''''; !:.m(�-;., n t ~::; t.: o p E� t �..i. t:. i ur 1e ,.... un c!F' f.. t. h (;? Bni::\ t��� d of p ~ov i s i o n s of Se c t i.nn 8( ~ ) o f Re p u b l ic Ac t No . 5 1 86 fo~ t h e 1 , p e ~ iod s f ~ o m Ap ~ i l 1980 to M a~c h 3 1 , 1 9 8 1 a nd A p ~il 1, .1. 98.1. -l::. o t�l ,~ l - c h ::::. .1. , J. CJB2, <::; I.Jbj ec: t t o th e p r ovisi.o n s o f F' .D. 1 3 5 9. Fn t- th P p F I"� :i. od fr.. um ,Ju n (:~ .1 7, .1. 9BO t .o 1��1 i:~. y 29, J.. 9Fl .l !' p F~ 1':. .i.. t.:i.f)l"l (�::., i.... pD. .i.d C:l.cl V<'l.l' l C (?. �:=.;i:l. l p <::; t. c:l. :< to t. .::,~. J. 1 i n q 200

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DECISION CTA CASE NO. 3492 Under date of Februar y 2 4~ 1981 the Acting Board Secretary of the Board of In vestments i ssued a Cpr�t. i �f ic:at.iun to the Mini s try of F in<.:lnc: P ~ at � � '���~ ntion of the Tax - Exempt Di v ision~ certifyi ng that the Board of Governors of the Board of In vest m ents~ a t i t s me e t i ng on December 19~ 1980 resol ve d to grant petitioner .1.00/. t i:1 :-: P :-: emp t. .ion under Section 8(a) of Republic: Ac:t 5.1.86 a s amended, for � a p er� iocl of onP ( 1) y p;::~r�� f r-�om Apr�� .i.. l .1., .t 980 to 1�1<:1r��c: h :::; .1. , 198 .1. � (E~< h . A). Th r? rl undE~r� � d <'J tE? of .1. CfFlJ.. th P {.~c ting Board Secretary of the Board of In ves tments i ssued <"�.\ c l'~r��� t�..i. f .i. cal:..i.. nr1 t:o the Mini s tr y of F.i.n a r1 c:: r:�', i:":l. +�. l..1::!r�1t ion uf the f ax- E xP mpt Di v ision~ r::E! r� t i f '/ :i.l"l q t 1�1;,�! t. t .hi�'~ Fro i:1 r�� d o �f !3oVI'? ~�- nor�~:; D f t. h e Boa r� d u �f In vP :~; t.: rn e nt:. ~:; , a t i t s meeting on r-E~so l 'll:~ d t .o q ~�- <~n i.: p<:�?t i t .i or �1r,? r�� .tOO/. E? :-:e mpt. .i em unc:IE>r� f)ec:: t ..i.on 8(a) of Republic Act 5186 as ame nd ed f () ~�- i:1 J.. ri8~? !' 5;u bj F:.'C: t . to th e provi s ion s of P.O . .1. ~!.9~'5 (F~:: h .. B). .l.6 !' 1 C?8:.? ~ petitioner through i t s & !3orres~ Velayo Co.~ f .i. 1 E~d ~._,it. h res pondent 's Bureau's Apppllate Di vision a written 20(

DEC I S ION CTA CASE NO. 3 492 .... 4 .... c l aim for� of P 9 .1 5~ 627 .00 . P e t i t i o n for Re v i e w; ad mi t t e d p a r. 4 ~ An swer). To c:l c.~. t r::? , re s po n d e nt h a s neith e r gr a nt e d n o r a ct e d up o n p eti t i o n e r 's c l a im for re fund . ( P <3. t �� � D ~ Petit i on for Re vie w; admitt e d p a r. 5 ~ An swer ) . Coun s"? l �fo r�� th e g o ver nm e nt ma nif es t e d t h a t h e 1 s s ub mi t t i ng t h e case ba s e d o n th e r ec ord s a nd . t h e p l E'<:Id.i.nq ~; . i s s u e i n t hi s ca s e i s wh e the r o r n o t p P t ..i. t ..i.orl r::~r- Cl e n r::~ r�� a l. El ec t r ic Phi l ip pi n es Meter a nd I n c. , i~; e nt :.i. tl c d to erron eous l y p ai d o r ove rpai d a d v a n ce sa l e s t ax. Pe t iti o ne r c onte n d t h a t i t is e n t it l e d to the r�r?i' u ncl u�f a mo unt of P 9 0 0 ~ 638 .0 0. Res po nd e n t h as n o t s ubm i t t e d i t s me mora ndum i n t h i s in f ull a g re e me nt wi th p e ti t io n er th a t i t�. i s f.:'n t ..i.. t 1 E~ d t .u th E? I'" E?fUnd , bt.!t 0 f t"" E? dU CE~ c:l a mo unt of P 9 00 ,63 8 .0 0. t ax r a t e pr o v id e d for� u r1cl E?r�� F' � D . 1 395 i s a pp l ie d o n t h e BOI ha s gr a n t e d i t s t ax p aye r a 100% <;; l...l b j E~C i: tu thf.�? pr��o v .i. s.i. on oi' F'.D. 2oa

DECI S ION CTA CASE ND. 3 492 t .l�lc:' for��E?qo.i.nq ~ the c l aim for refund pf0t.i. t.i.on e r�� be r�� t-:~cl u.c: e el to F� ,q.:J. 0 ~ 'I.!.J. b "00 .i_f P.O. 1 395 i s applicab l e t o t h e 100% r::: ;< F! rn pt. .i.. o1 �1 q r �a. n t :r-:� cl hy !3D I �for � t. h e:~ t.vJu p r�:�~ t i od ,,; : Apr�� .i.. J l !1 l 9E30 t. o t�1i:\ r- c h :::.l J <:i' Hl ( F ;: h " (.\ ) , . (..)p!�j J. l !I 1 fJFl.l t . () 11 ,3. 1'"T h ::::.t .1. f_i f::~ :? ( E>: h [l ) th e qualif.i.cat i .o n !.5 ' 1 ::."..1..�.' 1; g c;.t : .tt:J . . . . .tt.J.~~. o n l '/ .i.. r 1 t. ~lE' ( E ;< h . n) , Opr_::i,j _.J ..!\.._ J..... .5'.P .J: . _.tf.J . _. . l:''l~~.t~:r;.l �l.....:,'~.J. ~. .._},:?Q.? '"'�r:: c. r::t r �1:l :i. r1 q 1 y , t. hf�~ t i:\rn U L!n c 1 �"=" i. rn E? cl illi:\ y� hf.0 t' �e c D fn p 1...1. t. c~cl a.~'~ f c1 l l O li -.1 �:::; ~ Fi:(�:�' f 1.1.11 1:! :,, h l t:~ 1.1.n cl f0 t��� 1.-. h E~ BCJ I 100% t .<.:\ ;< ���� E-.~>: ''' m p t i..or1 q r �a.rl t,:?d pet� � L ;< h .i. h .i. t: A (4 / l /80 - 3/31 /8 1) PBB8 ,247 H r::! f Uri d 31::> ]. F~ 1..\rl cl E� r�� t:. i�l l?f.' B!J J l 00 ';.', ('' ;.: ("fTI pt. i. D f"l "=; l. .l. l�:_~j E'C I.-. l�.o F e D � .l ::~;9~'.i !l pE�? t���� F;.: l�l.i.b.i-1:. Oc (I.J/1 / tll t H.:I v � ~::; t:l. 1 (;~ : :; ..L~:\.~ :__ .P.i;' j.1:l. .1 0~?:.1_7 F' lJ. :� ~.'i7? J. l !I C(( � ~'') :zl 9 ::~;?J ::::::::: ::::: :::::�:-:::::::::::::: 209

DECISION -� CTA CASE NO. 3492 it 1��� f'' �:::; p o 1�1d >~? rl t C c' rnrn :i.. �;::; <=:; i u n !'~ r�� C' �f l n -1::. c?1�� n <:'. 1 tu p c-~t .i..-1:-..i.. on E~ r � C:!r-.-' rl c.->v. <J. l. r:::J.Pctr �.i. c:: F'h.i. J. ipp i.rl c'�::; 1��1 Q -1.-.c 1'.. r:::! c..-\ n ci I n ,,,, -1::. t... ,_�'�mr~ n l.. :J � !' l1 �1! :: � , t. h E~ r- P f und u i ' t .h ,_., <::; 1...\ rn o �f Duc' ;-: c:Jn r:: .i. J:�. y !' t' lc t .r� n t�J;.-,\ ,.l :i. l i :\ .. F E� i:JI�-� '��'�i�:\ 1' ' 10 ,, .l r;' Hf.3 . 'CAA/V'/ ........ RO(.)OlJIN ,.J 1..1. cl r:.J r:~ l.tJF CU N C I..J H: At�IANTE ,OJ I. IdC]\�:�' F' r-!-:-' -"' :i. d .i. 210

DECI S ION CTA CASE 1\10 . 3492 ��y ! C E R T I F I C A T I 0 1\1 I h E' I ���t;~ b \' ce rtif y t h a t thi s d e cJ.s ion was ,... C!L\f : ,..., r:-~ cl <:\ �f i::.c-=.� r.. el l..I.e c on ~=.. I.J. l -I:..D. t .:i.un o:\rn o n q th f0 m ~�~ mh c:� t��:,, u f n t h (;~ COLt I'" t : 0 f l' ~). ~< p p t~i-~ 1 �=.:; .i.n i:~C c C) f "d i�).l"l c E \'�J i t .i�l H.:-:-~c t ion 1 3 , Ar t i c l e VIII o f t he Con s ti t ution . At'IANTE F' t'" o:;:~ �;c; j: d i lLJ ,J Lt d q P Court o f Tax Ap pea l s 211