CTA Case No. 3205 (Decision)

ll ti " If !I I. I C 0 J:" T II r. r Jl l 1. I P 1' I M E H COUHT Oli' TAX 1\PPF.I\ J,!::; QUEZON CITY SUN I N SURAI\ICE ( !FF l CI:. t. I 1'11 rr: [) , F' r;� �1�. i.. t .1 0 1 1r:� ,,. , ����� '-1 E~ ,,.. ~:;; I . \ ~:; ..... C.T . A. CASE NO. 3205 THE ACT l NG Cot'll'1I ~ :s I ONER OF INTERNAL REVENUE, J.:;: f~ ~,. f.:' CH'l d F�"I') t: ,. }�: -�� -�� M~ o 0'000 --� --� , _ ,, ,_, ' ,,,.. �-� ��- Ooooo o� 0 ~- ~ .ll..J c; N F'c t i t: ion c:� l" ~:1 ur1 J n ~::. u r �;�) r1 c ~�� U f �f .i. r� E�? . ..i mj. tc�d, i t <;; pr-�'~". it.i.on cJ I'" C � <;:;. I 'i C.lf"'l ~�~I) "f".: Commi ss ioner of In t.E�~ r� n c:\ 1 to I""G.~"fund th G? c'! IH I "1UI"lt.s o�f F�:;?] , 9:.1::,> , U 1) E\ n d F'~:'o6 � 1.. 0 :::;. 00 �fo!' t. h E~ 'y'E:' c0\ 1'"":; ."1..'}"/U i:'� l'ld 1979. Jr1 it�::; mr>rnur. ,;,\nclu m i::\ v E? I"'~,, t .h "" I':. �:;. :i. r 11�: E,, t h !�:�:~ ~�. ' �1m (: :o f I:�:'�.i .:') ., l 0 :::; . (l 0 i:':l. l I'" C�? ;,;�, d �/ (.~ "ft. e I"" t 11 .i :::; Cc�t..t 1 � 1.:. J: )F�~ t: j (�. :i.U l 1 <::~ r� ,., evici E� nc: <-:'~ i n supp c:Jr� t u�l' i l.c::; c: l D oi.m l'ul'" I'"E'f �.Jnd , .:~r 1 d t.: h.i.!'' C:i':\~:;t? vJi:TI!::; !'::. c:: ~t. 'fn l�" i�,r :�<':\ f" :.i ntJ fc:�r � lr�r:�!~:�;po l lrl .-�:� ��, t lo p1'"' er;:;p n t h .i. �; F' V J.d er 1r::: F�~, 305

DECISI ON CTA CASE NO. 3205 l:. h r �nu.q h ~; .imp 1 y i ~::�. <::; t .1. h rn i t 1:: :i.,., ':J m an .i. �f e<:;; t.E'd t h i:~t 1'-.lu Pv .i d E' n c: t'~� r.::~"J n t:.r �n v <�!' r�� t i. ,..,q o r.. d i ''" pt...l t . i. n q pE~t. :i.t. iont? r � s t:' l tt .i. t..l F~rnt:! nl:. t.o i. l:'; c l <e1.im �f ot�� r r:.~"f"t . 1r 1 d pr� E."':� E' I""t t.E~d I) I l'.. t ::�<:�'� () D I "\c:lt;~ ll 1.:." ~� 1 r: c~ cwtr�~ v-.thu for judgment uM p 1��� oo t Et ::; -l:.o t h F? t ,-� u t � h u f h :i.,., ,;; 1 l 1:�n -:�:� t ..i. 0 11 !':' rn;::~ t1:c ,,...i .::1 .l a nd r �.:=: J, .::��; ant. ,..,,] :1 t :.' IJ ,:<.�t: �!..:_, ;�,�:: t"i f t :l�ll?. n f ' ' �c>�:; :i ' ' q part y~, e~ r�,cl to r� c-'!'; 1:. h .i !::; rnc)tio n for� j Ltdqrn c rll": 011 thf:?:!::: r-:? all rc~ q <:,l. t .ions t:.;;:,_ k c:~ n -l:.. oq r'' t.l �lP r ~�J ith !o'' l .t. �: l��, o-t' h i:�: u t�l r�, <'t!':; an'�? adm :.i.. tt:.f.'-'cl ( Bauet~ m ann vs. Casas � ..t O P ILi.! Evangel ista vs. Dela Ho'Sa , et ;;,1., 7 6 l �� h1. l . ll~j), c:l.i. sput:.ed. As n a r r a ted by p e titi.nn G r : / F'e t .:.i. t .i.unt-;�., ,... :.i."'' F�'� , .. F:;::; i ,..,f�;~ n 1: f 0 1 � ~- ~ �i.qn c:: ot�� p c.� J� �:,:1 +:..inn F'h.i.l.i. ppin E~c-:.� ~�J :i. t .h ,:.1�1:. :~:c TO I'"" I'""P ME?t:l"�o l"l an.i.la (P �':\1'.. , ~ � .1., F'(?t .i. t .:i. ( )l�l; r\ d , n �.itt:.c-: cl~ p.::~ r��=,\. 1~ An swer� ) � CJn tq::w i 1 19 / '/ 306

DECISION CTA CASE NO. 320 :) :::. Revenu e Di s t rict Offi c e No. 32 , Bu rea u o f Internal Fi!�O' V E~nu !~? , i t .c.:; .;:,n r .1...1,,,, 1 .i. n c: Dill!'? l ,.,, :: r��E? t .l .l l'� n f u,,.. !�:. h E~ yc-? ,,,,,,. end12d DE~ c: F.~mh r? r�� :::r. .1. , .1. 97 El , "'; ho�.1J.i. n q a n_gt. lo s s of F'.t.t B4 ~ i 60 ~:::.oo ( F: :: 1�1:i. b j t ~:.; A ~ (~ -��l I � Du1�� i.nq ~;:. ,?. .id �--�� ����-�-- !t .............. ��� ' ....... -- �-� .. w.ithhclr.:li.ng t .i':l >: o n :.i.llt. E' I���E' "; t on b ;:;, , �, k cl ep o <:., .i. t .<:,; in t:. h c re"funcl,:~ ble' �':\r-:; o �' Dc?cP mi:�E�I :::: :1 . J '';l 7H ( F :: h i.I :Ji l'.~-; f.~ �-.. :?, f)j --::~: ) � Cln ,Jun E? .1. 6 ' p ~ ..>t . \ t:..i.!J I'l !�:~ l'" �f .i 1 E�cl I�J .i t .l l r �f.�? �f 1. 1r1r l ,.:-.; h l 0? ( F :~ h i. l:l i. 1. B ��.,:. ! c on s i sting of P2 7 , 952 .00 ( Exhibit s B-2 , L, F, H, J, (. E:� }~ I'') .l.. t..:) .l. .I�:.!5 B --�~.? ~ F , [i, J !I I' I , ,.:� ) wit hholding tax on int e res t en s a vi ng s ac count accrued during t ~e yea r 1 9 7 9. I n l f2 t. t f.':' r� s cl ,::, t E~ d ~3 f.~ p t !''' mI.J !;-! r.. ::-� b � l 9 7 9 ( E::-: h � C , p . 4, Cou r �t F~ <-:?C: Cllr� d ) ;.;,nd l:: !�::, br-u ii:\ r�y ::.:~0 , :1. 9 E3:1. (f:::.>:h. D , P� ~.1' CCJUI'" t: pr::~ t i t:ion (�'! r� tht'" DI...If]h j _t ~:;

DECISION CTA CASE NO. 320 5 .... 4 -� SE�~ p t ~~ m l:)f'~ r� .1. 9/ 9 .1. 9Bl . On Fe b ru a r ( 25 ~ .l ':? H.l p E~ L .i ::: :i c:�n r.-~ ,,.. �f i 1 r-�c:l .i. t c::. �f ol'". r�: .1. ;;;; 5.. mi. nq ( .19 79 ) � i. l 'l c r:.~ t. h E> l '" t t.:f:�~ ,,.. ;:\ mO I...l l 'i t . C) �f F' ~56 ' .1. o ;:;. � (l (i a 1 rE~a d y i nc: 1 u.cl E�?S t h f.~ ,;.1mou n t of P :.:::7 , <":f ~) :? . 00 c ,o:~ r� r .i �:~d C:OI'"' I'"' F' C t . ,'i\ rllOI...\ fll. I''' '" ' fund �':I h 1 C' i S o n 1 y 1:..�:''.i 6 , .1. u:::; , 00 , As s p r:�c: .i. a l .:.1nd a f f.i.r�m.:-1t.i.ve T h .i.~:; l�. lonor.. ;.:>l::.,l. c Co ur.. t:. h i:1 ~s / n o j ur.. :i.~;d:i.ct.i.o n t o +- '�' c: t. Th E? �t� A� .�t�� r�l �-::-:. ..� t_ r�; �~�- ,...H. .,.._.., l. . ��.1� . .1.. c1~ r�l <-:-. i--� c��.1 �I�...r...>. c-.-) ( l 1.., c .:.11�..1. c:; E' tJ �f i::l i. <:) r 1 Bank and Tru s t c�o. as tru s t ee for Gem T r u s t Pl a ns vs. The Commi ss i �:Jner� r.r f Jn t ern."Jl r{r:>v en ue, er n C.:~ !:::E' 303

DECI SION I)!,) i. d CTA CASE NO. 3 2 05 t.o en t..i t.1ed i': h tc' I'' F l i:i ., "f ;::, i. 'J. \.I I'"F'' to {%c l ai m fc �t'"� s t t�.. ic t. l y again s t thee? c:: l <:�.in ,,:�,,..l t . i'!.s "'i l..\c h c:J ,:�~ :i. rn j ~::, .in t .h e n t \tu i'-P o f an E?>: E~ m p t. i.o n f r"o m t .i:'\ )-:;:,_t ..i.o n ( MaPi la Elect r- ic Co. v s . Co mmissi one r of I nt e r n a l He v en u e , c;. r:.:" Nn. L �-- ~~9 9 !:37 ~ Clc:t.o b <::> t.. ';:' :z , :.19 / :'.i , 67 ur:;nn :~: ~'.i.l) ; (~ s ~::; urn .i ,..,!J , b u t. n o t: ,,,d m.i. t t .i. n Ll t t , ,.,, +:. p Q t :l t ..i. or 1F' t"� i s; ent..i.t:. lec:l t. r..J t .:~:-: r�r.? f 1.1n d, t .h e ,,.. .i~1 11 t to cl a i m t : h r:? re �f un c1 h 21s p t'"E~ �::; c: ,,.. .i. b r::>d l�\1 .i. t h ,... !'"~:; pr-?c: 1:' t o t .h e? p e t��.i od On 1-:. h.:~ t. t .h .i. �;;. Co u ,,.. t j u r�i s d.:i.cti.on to tak e c o qni zan c:e thi s respond e nt h a s n e t s t a t e d t h e f ac t ::; a n d th e l aw o n I<'J h :ich h P ba ~::;E~ d hl. ~:; c:n n c:l u ~:; .i. o n t h .::l t t.h .i.E; Cour- t h ,,, s l"l () j U I'" .i ~::; d .i C t .i U l 'l � abovr."~ r !"~ s; p on d E� nt s u h m.it t. r0 d t l� 1 .i ~:; c: ,:;~�;:; p f o t-� d r. -~c .i. ~; .i. n n on t hE'? p 1 r~ ;::~ d i n c: ~:; ( p . CTf) p e t . i t. .i.onE~ r� h ;:~ ~; r.:�r"E~ r:;c-l nt <:~ <:l .:i t �;; f.:~ v oi. , J e nc:P, n r.. ,::\ 1 an d d oc:urn f.o> n t. a r �y ~ <:II" I cl w.i t. l't ( 1\ .\ t �.i 11 1-:. L" I'" P U "; i r l t:l t: h j ~;:; 30 3

DECISION CTA CASE NO. 3205 <:ti'finn <::\t.i.v f::> cl c:!f'E:~ I �l ':: <;::! o f :t ~.u:: k o�f ju1 � .i. s d ict. ion v1h.i.l P 0 f h .i C.5 C: i:\ c;;; �:1 ~ t.. rl I .I J��l i. I 1CJ 1..1� I r;:� I ( .. .i. <;, �;: :� 1.. ( () f t h j c:; f .: t) I..I r-� t. ' !::; 1 a c: k o �f j u r.. i. ,,; c:l .i c:: t .i. o 1�1., fl c l : o l� di n <J:I v~ ~�Jr.;> f i n d t .h i::. this ; cnu r.. t h r.�, ,;.; j u r.. i c::; cl i c:: t:. .i o t�l +�.o t ..,~.l:: f'' c: <) Clf'l i ;�:. <'�11.\ C: E~ u f t h i s c;:~ '"i f.:>. As to th E? al.l e q ,::tt.:i. on t .h i:\ t. th P pE~ t..i.t .i on ::::. t. ,:~t r:~ c.:; / no pf?t .:i..t..i un f o ,... 1��� 1::~ 'f 1...1r; d in t. r,~ q ,,.C:j J. pi:\ I'.. t r::=. t::J �r l .l�;p pP I �i. t .i.. ('rt f' u 1� r� t�:�:�v i Pt�l tn<-::�' n t: .i. o n "7. In a letter dated Se ptembe r 26 , .1.9 7 9 ~nd C:tn o t .h f.~ r. J. f.::' t. t f.? r.. d ,, t l'::�cl F t-~ b r.. u '" I'.. Y :? 0, .1.9Bl, � ' :i.l f.'~ d v~il:l1 th e r�F!�:; po ndr:? nt 'c::; Cl �f �f :i. c: e Cl r l f ) E�~ p LE~ ml.:l p 1'.. :;�:~ 7 ' J. 9 7 (.., "''l l r::l r: E� b 1'.. \J " ' r y 23, 1981~ r es p e cti v ely, pe titioner, t.ht'.. OUgh .it s c3 Ud.itor�s ~ r��e qU.E.1 :5 lE�1 d ful'- t .h E� n :? fund o �f thP r':lfTIOt..1n t o �f P:?7 ,~9~32.00 c:HHi p ~~ 6 , l 0 ~::; , (;('), r� r,~c::; pi:~C: t :i.. V P 1 y, t l'� r.��., f i i'.. I?C.:' f.'! rl .i. P<.J f:'!:-(C:: ?<.:.:5 P '"',; tn c� nt.::; of oi. t .lCDfll (~' t .-..~: f n t- t 1��1P calend a r yea r s 1 978 o nd 1 979 . Cop ie s of s a .i d l e t t t'? r.. ~; ,,~ I'.. E:> l lf;:� r.. f:: tr~ ;j t-. l:. a c: hf:~ cl "'' <;:; AnnE?>: e s "()" c::t nd "B" 0':\ nd flli�:<. clc~ ;.-~ 1'1 irtt.E~ <]I"�,:,\1 t pa1�.. hf-?.I'.. E~ of; 11 t .ak P i t. t.h i:'l t j::I IO' �1-:. i l:. .i U\ 1 E�~ r�� �f I THTl t ~�J .i. h h u 1 cl :i. n CJ s 1.>1F~ ,... E:> Ill ;.) .:::1f:~ !��I cI I I I d !") [) 1:. I.I ( :� r':\ h ] F�! 1:.0 <::; t. o'l t .E:> t:. t:. he E! >: <:1c: t t t d C::\ t .r:.,~ ~..~ 1 �1 r;:�r �1 1:: h r> ,,.,, .i. t.l �ll -~u I. d i r 1 1 ��� c.~. q f.�:�' r1 p ,:;~ i.. d �1 '' 310

DECI SION CTA CASE NO. 320 5 �-� ] �- IJ~.i.t.h l� lolc:t:i.nq t:.c-.-1 ;-: t:.o thf,~ Etui'' Pi0. 1t u'l' Jrlt:er�n,:'\1 h<-:?Vf:)nur:~ . i n comE) .i �:; w.it�. hhc~ lcl i.-:, t ::�;c> l .�. r� r: ~" 1-�J. i. ll l:lr:�.) clc)t-:.-��mecl !��.r�) 1���, ,-:.->.V E) (C"trtrs vs . Comm issi oner� 1 ~.i SC f~() ::~: .1. B. ) nn d :i. n t. h .i. ~:; C: ;,�~ r.;; E' 1;-J i�l f~ ,,.. f�? t h E' t. oOi: :-: i. �:; t h r~ �fin <J l p ;:_.�,_'/fllf?. ll t. .i. ~; t ,, ,_.., 1 ,., '"� 1:. q U<.' ,.. t .P ,,.. p .::\ ymF) r-t t �'�' t :i. t:. f.i n ,;~ J.l v in j t ~:;; op<'~ l'� a t:i.o n s. ( Commi ssi on er- of vs. Asia .1. 9B<;>.) I t. .i. f-> thu s c: l E' .::\ r�� t hat t �. hE~ pet .i. t .ion �f Dr� . ,J,.. ,~ .i �t ,., ,.. �t� ., J'"f!�)V E'W .:;> �. <;;-. �� ,.,:�.:~ !;:, ,., c";,' l.\..,.::�:- T<::".:\ Co ming to t , o quest.i.Dn of pr e s c: riptiDn a lleged Th e a mou n t clai med per pe t i t i o n t or .1. 919 ( Pars. 3, 7 an d th e prayer of the Pet i ti.o n for 311

DEC I SION CTA CASE NO. 320~i H �-� f irs t as C.~mou. n t: l9 7f:l' a nd t ~5f.?C: on ell y c:\ <,;; p ,;;'! 1�� Cl t t .h E0 i:l. m OU I��, t . C:: l i::l i fll f! d i ' 0 I'" 1 9 79 (carri e d forw a rd fro m 1 978 ), pe tit ioner' s clai m for l ~:','!, ltl.i th t� -~ :)] CJi I VJ 1��.:.\ )�: 0 l in t:c:� n;~::. t <: ''::l"v i.nq~:; u��1 ~x�~.\'i r1g s c.-\c::c r::cu1 �1t . l ~'.i"l. v~it hh.:dd.i.J l q �1. >' \:: o�, inter�e s t en ~::;,;.�l in r:~ s ' 'B- --::~� � P:56, j CC. (l(l '' VVV 'v"v'V'Pv��.,r� I Only y F~ i::\ r�c.:; \�Ji t hh o l d .inq .i. n VDlV P d. appl y inq Gibbs ca se IF�::� Asi a Austra lia E x pn?s �:; Ltd. ca s e, l:.hrc;:�r��t::: i c.;; n o d i r::;p u t. E~ <:'IS> t o the t.im r~ l y f .?. linq of bot.h thE' c .l c'il irn f o r�� ,... (;>fund r-::�c o r�� <J ~:; '"'� t1c> ��.� t h E� t r:� :i J c;� 1 1 r:l nE�' I 11�� 1.1i::l. ~��� �-y� :.:�~ :''.i , .1. 981 th E:� c: I. ,,, im �f o r�� f3r:> p te rn h E~ r .1 979. Si n c:P t:. h �:> pr�r.~sc: r�� ipt. i ../P p F�~ r � iu d o f t~�Jo ye a r�� c:;; N c:'ttion ,::~ l Int. E~rn;::� l nf:~\IF:� nl...l.('~ r :c,clr:> s; hpu lcl h:> co uni:: pc:l t 1 c':\5 qu i:'l ~ � t�. E~r�� r:' �''IY ill f'' i" ) t c::\ (: t t�lE' f'! l.l <:1 n f l: hE� t.,::'t :-: i:\ h 1 E~ Y P <':\ ,... 31 2

DECISION CTA CASE NO. 3205 ��-� CJ I. CJ!::-c.:;P !:; in it!::= (- 1 (r' -�. c":I .�L� fll ;. 1..c.:�> ' r�.�.l.�.I�. 1..�. .,� '�t.�t '��'��' ���l �.1�.�.�'� J�� ,,.. r.::.�<.�1 , As t.CJ the .1. 9/f.-3 v, it. hl �1u l cl.i. r1 q tD :� nn i. n l:r? r�� r:, !::; t. on t:J;:~n k cl E~ po !5 :i. t .�; , t h F~ l i'~ !'-' t:. q t \ ,;:, r�� t E:� ,... p c--1 '/ FIC? n t C::l t . t .~~r::;: r...~n d t:.:1 :�: <:1 h 1 f.! INhE' rl :i l f i f1 <~ J l y <:ISC F~ l'"� l : i':l .i. n C"~ b 1 E' l h E 1:. j:l E~ t :i. l j U l'l �:~ ,,.. 'C:I. \ f' f r::� I'" E1d J [ )�:; <::;~:��<::; nn i t s bus.in E:�~~;:,s oppr�.::~tions-, i �:; dt.t. f'? on () l::_~r�:i.J. .1.!5~ .1..97 9. B!?. tvJ E�t:? n Apr� i. 1 .1. !'.'i, 1 9/9 r'II'ICI Ft:? br� u.:':i t '/ 2!5, .1. c;u J , ~�-J h E~n t:. h .::\1'1 +:.~� J() YPi:l. I'"S c:: CJI'" r� r.�z�~;; pun d .i. n q c: l ''''�i fi t �f c�l'. 1'- r;.:� fur 1r I f .i l c:� cl un ~3r.:~pt:.r:-~ mbcJ"' ~-?'!, .1'?7(?. Con!5!;cq u ent.ly, t . hf:? I'" P nu of tht? oo P~:.i6 ,1.0;::. . 1-'Jh.i c::l 1 .i.. !::; t.:J ;,, ,.. ,.. E?c.l b/ pr�p -::==.c �� .i.pt:.i.nn. Th E~ n Q :�: t:. q u. E~!::; t:..i. o n t 1�1E� J'' E' 'f or- E~ .i. !:; vJh e t h E' t�� or� not. Pf?. t..i.. t .i. onE~ ,,.. :i. !=:; f ' f) t: .�.i. t. l r::�r::l t .u t h t-? ,... (,.~ 'f U l) cl CJ �f F' ~56 , l o:::;: " 00 a nd .1 979. 313

DECISION CTA CASE NO. 3205 �- 1.0 ... Cv .i.clc~nc: r;> w .:~ "-'� i r1 t ,,. o<:l t 1c: P d ~:; hn \�J :i. n q t h<:l t l l ii~. ( :1 Pl:l~ B4:5,6 1):::..uo (l :: :~ l .i hi+..r::; r~, t J��� J.> ; .�,nd c:lur�� .i,�,q s:;r.-~id c ,~ r.~ d i t <-:t b 1 !? w:i. t .h h o 1 cJ i r1q t:.<:~ :-: o n b ank .1 9"/H that th.i <;; l'"'E�~"f l.lrld E~. I :> l P ,:'lfllU l.l.flt. VIi.":\ ~; L �.-�\ l "' l'" i~~cl f'u t�"vl ;�).r"d �1.0 1 979 ,;~. s a. l ! .J VJPcl unc.l r,, ,�. H!:?c:t.i.on H'l u'f thr.:? c:lpp l ic:.:~. bl f:: N,'::\tinn .3 l Int.P r-n c.: 1 f~E'VE~ nu. r.-~ Co do ( F:-: hibit B), and th .::l l.: �f u r.. l.: h E:Il. / f:~-~ ~�� \\, i. tl l ;,~ nr::�t� Jo <:;;'o> u 'f f=' il- ~ .l .I H,J. 4l. OU (E ;.: h :i. b.i.t<::; B , D�- J), p c? t .i l:.:i.u n f~ r� h i.-:ld t:. o :i. ts> ct�� r: dit. .:~ r �ef unc:l a b 1 r.~ ( E:-:hi bit B -�2 ) ( E::-: h i h i t B--:?, E' ,(.~.�.t !'I a nd r<~H, l5.l. oo , o, .. ) wi thholding tax on int~r~st on sav ings account acct~ u c>cl dur�inq t: l� l E�~ yc~ ,,,,,... 1. 9'7c~ .. Nu c: on t:. r. nvf': r. tin CJ P \ ' �i cl r.:>n c E.' ~., ,,,,_ "'� p ,,. E: �:=..fc� l�, +.c-�1 cl by 31 4

DECISION CTA CAS E NO. 3205 ll ttlil t. .i. t l.�. o 1:.: hr: ~ ,... r.~�fund u �f I �:.:/ ' I 'j I . (i t) �'II l ti I':: H ., l :... ., .. ou' ,... E., � '� 1�on d ~'~n t� rn .:~ybt-::? con~,.;.idl: �� ,� �c�cl t:u 1�1i) \1 F� p <-:�� t: i l:. i. U riP I'" ~;::. I t rna y b F! <:�; t ,:;, t <=--~ d t 11 ;;,1t cl 1.1. r- j 1, r �1 t h c~ h E:~ ;::�.,.. .i. n q u f t h i s c:a~;�.e n n Ff.~h t�"t i .-::. I'.. Y 1.1, :.I<JH6, rc:'~ �:;porl cl ~~'l"l-1.'. , vJh:i.l f::� P>: r.~. m.i. n :i.n q qu e-��:,; t:i. n nr,:; \I�JI �,.ic.h ~��J �'2 nL .in-l:.c\ thr;:o clr?t.i:."<i. ls u f the� i n c:orn''~ r e turn s unc:IP r c:cns.iclerat:i.un. Huwp v er, petition er's c l ;:~:i. m for�� r�� E'!f t .l ncl h �'�' "' bE~E�I t pencl.i.r1r;J ~�J.i. th t�"F'"5P<Jn d�?nt. �~�; "l'hr-o uqh a l l th E-> y~:?ar-s, n o ac:ti.on w h atscever wa s taken h y respondent lhe r-��?tut�.. n s for.. t. h r: ~ t:.<c~. :-:a hl E' yE~ i':l l'.. "; in q u<:?.st..inn h .:.:\ve s h own 11 o t t:.hf.~l'"E' O'f. TI �I E�~ ,... F~ I .IU:i.s :i. t t> ~:;�l :;:'!. t:.e mF?IIt<:; c:Jt"� cE~I".. t.i'fi.c:: �.... at: .inn �:, �f ro m t:. l..�,r:� b,,,,n k ~; t .1-,.,, t w :i. t:h hf::~ l cl nn t h12 :.i. 11 t E�' ,... �-!~::; t . p a ym r:~n t .~:; hi::ld 1:\ r~E:� n ;,,,�,rj i::\C:Im:i. t: t .r-:� d in ~~vi dr->nc: f.?. I Da t a prep [Ph.iJ s. ] s Inc . vs. Com- 313

DECISION CTA CASE NO. 320 5 -�� 12 ��- mi ssi on er of Int erna l Revenue, CTA Case No. 3600, t h e lF~q<:'l lit�. y C:.l-f t . hE! ciPr:ii .\Ct�\c:orl S L l c:\ .itn r:-~cj~ i�:lnd the:-? f act o �f SL.I b ~::; t ;,,, r�,t:. :.i. <'�\ t �. :i. on n �f c;. ur:: h �.I ,._._, clue t: .i. on ~=:;. For- l..n _; tl :=: l.�. ..i fy 0nd ~:;up pc-.r� t . .it. s; c:: 1 d .i mr?d d F' rl ' 1c: !: :i. c.� r1'-'� f ~-: r t. h (-:? f i I' . <;:. l t j mC� in the j u cl.i.ci<:l:l l P\.-'E: J. to <:=:;:~nr::: t.. i. on i::\ .i. n t.E! l'.. n ,;:\ 1 r-t?VE-~n UP t i:':\ ;.: C~'S , �r o C:<U I". rn i.nc:l, th :i.::; c.::\nn cd :. 1--1 1�-, i c:: h 1.1r�1 elF�: I'.. I he-: Sec t jon ..,. Na tion a l Inter n a l Revenue Code. ~' ' v-' h ,.,.,, t�. t 1�1i "'; Cul .'. l'.. t. s;a.:i.d :i.n \l,l h ;:~t: <:; o t'l ,:-\:i_nl y . -~ r' t ':l l Lu i�. hr;� Cd f.'iC:! .-,-.-,_t_ b C.\ 1'.. main t;;~..inPd has .i.<=.; p l Pi:':\d.i.nfJ S:. , ad rn i sc.;.i.o n ,::~ �ffjd,:~ v .it . 1--J hic::h quPst:.i.on <: ; nor�- n f.:> .i. t h E2 r � p r�-uvok�":::; 1.1.1'1c.;p 1::.1-: 1 :i rl<:J �f <::1c: t 1..1 <.,_ J. <JE'nu.i.n r::� ly in i n vo 1 vE:c.5 cl .i.sput�:>. 316

DE C I S I O N CTA CASE NO. 320 5 -� t::~ . . . E!fll j:J 1 oyr:) d on t .h E? ,.-�� :.i.q h t t .o t h E� c:1,,~i rn s:,E)f::�m s t o h elV E> fll CJ Vf?. d b<:l r�� e? .l y i'�t .i.r ll .i. l 'tC! 'c PP(?'�cJ, (. "' 7'l s; u c h <.\ s i mp l E' r "��,l:t .t.r.. r-~ <:! n li rtc�l: ~,, c., c::on s:.i d f?r.. abl !�:~ ;::~ wh ic h 1'10 J O ll CJE~ I'" t. C: !:l r1 I'"OVPI'' :;::.v {") C) {'" t: e :-: c i t .P o:=; "'' q u f.o-> ,.,, ~o:. y ~:;c'rl ~;=; c' r J'f' F~ :�-: r � ~: ->r: '1': 2'' I� i.u n , c ,.. F.;;, ' ? ~;; l:lt..\ t . .:~ n u t�lvJ<:l r.. t�� ;::\ n t .c�:�c. I I''.1.1" E' ,.;\ t..IC: ,... ,.,.l t .i.e:. i . t l r��~ l" I i ,J u f .i. n::.�c:: l:.:i.Clr.., . R P .:~cl :i. 1 y a 1 e (J "' 1 c: o n c l t.t�;;=. :i. o n c:: �':I n IJ (O:' ~;;,;,, f P 1 y ,.. c:� .::tc: h e'd � �f or.. -1:.: h <::~ l': rn c:l t .t .C�? 1'.. �::1r2<::i E' r� ..,,. r?~:;:, <J. m r:~ "'' "'� U,,. r � o f f ,,, i r � d c.:��~ ,,,, 1 :i. n q .i. n a mn r-E~ P :-: p P cl .:i. t .i. nu ~=:; ::,,, 1d t:: om r:ot:�?1� f �~ r �, t 1 y 1�r.::~ o::; pon r:; .i. VE�~ etC: t. .i u n . '' (CoHlfn o �'11tH?a l t: h Prlr:ific Ct>ns ul t�<~nt. s , Ltd . , T 1�1c, c: .i r.. c lt rn o:-; t .�':l n c: c�? '~� o b t .�3 :i.n .i. n q t. c.cm .::~h.i.l.tt.y nf f.'C' 1: i. I�_ i. r :)l'lf ~ l .. ~" ' ..i.q ! ) t� t .o t h e' r �c'f u r l cl ( Data pr-e p [Phils . ], In c . v s . Commi s si on er- of In t er-n a l Revenue , s u p r a.) WHEREFORE , r espond e n t Comm i s sion er- of I nt ern a l Revenue is hereby o r-der-ed to g rant a r e fund a nd/ o r tax cr-edit to pe t i ti o ne r Sun Insura n ce Office Lim i t e d i n the :.\moun t o �f P56 , 1 0 3. 00 r-epre s�mt i n g 31 7

DECISION CTA CASE NO . 3205 -- 14 - � overpaid income ta:-: fot~ the years 1978 and 1979. No costs. SO ORDERED. WE CONCUR : (On J. l:.' i:'1\I C) CONSTANTE C. ROACWIN (.) s~;oc: i a t: ~;~ ,J 1.1d <:J E�' ~-<> Z . REYEsl <.; E R T I 'II! .1: G ./\. T I <:> N I h F:~ I'" F.~ b '/ c (�::>r�� t .i �f y t. l�\ .\..::; d F~c:: .i. ~:..ion the Court of lax Ap pPals in a cco r dance with Section 13, Articl e VI II of the Cons titut ion. 3.1 8