AUGUSTO A. PEDROSA v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY AUGUSTO A. PEDROSA, Petitioner, - versus - C.T.A. CASE NO. 5586 COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - - RESOLUTION After considering respondent's "Motion to Dismiss" filed on Apri I 27, 1998, this Court hereby resolves to dismiss herein petition for review on the ground of prescription. When reckoned from February 26, 1996 which is the date of payment of the expanded withholding and documentary stamp taxes being sought for refund in this case, withthat ofthe dateof filing ofthe instant petition for review on March 27, 1998 <Annexes "B-1" and "B-2" of Petition), petitioner's claim for refund is , ,. clearly shown to have been filed beyond the two-year prescriptive period for instituting a judicial claim for refund, as provided under Section 230 of the Tax Code, as amended, to wit: x-x-x x-x-x x-x-x In any case, no such suit or proceeding shal I be begun after the expiration of two years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: x-x-x (Emphasis supplied)

RESOLUTION C.T.A. CASE NO. 5586 - 2- ACCORDINGLY, the instant Motion to Dismiss is hereby GRANTED. Herein Petition for Review is hereby DISMISSED on the ground of prescription. SO ORDERED. L(Q, o~ ERNESTO D. ACOSTA Presiding Judge P-,t RAMON 0. DE