CTA Case No. 1773 (Decision)

REPURf.TC OF THE PHILJPPl:-1'> ~ COURT OF TAX APPEALd QUEZON CITY 'c l 1 17, 1 t c 1 r f t o- 1 1, c� e t ., ( :>) � t t i { 1 t. f an- rr

,� � 177 r - , on o a ve 0 ne is � fr eh..... ~u ct nd h o. r . 22, (.1 '� .n ~ 2 ' 195 ' cf c ~~ 28 1

' I t�'!t;ClSION - c1 c� ~ � 17?3 5~ 1 t pf'_rtod f l' om 1 January 1956 (tti i Or?f hu .. ' 'tJi� (b} F r th p rioi! �rr 2. .Anr 1 19$8 to 19 Junfl 1 .� 59 , h~n � p tit1one.r '\.iSS opera... t i n... 11 thout a rr~n�h s , i t,ras ubj~ct to 3 . tax impos d ~r s c ion 191 of h T~ <:C'.d �; � nd (e) F p~ri fro 20 Ju .t~ 1959 to ~ J~pt~ � 1 ~60, it ~~s s� � J c to th@ '5, tranel'l!se tax 1n &oeordan wit rul:tn~ of h u . r ourt in th C ca - . etrie d _c Pl nt Co., e . (G. � ~o . L- SZ57 , t eto'"Ar 17J 1~56) ~n' .~i~ay 11'l'ctr1o Co , ..J . .. ~.. . (G ._ ,., . tt-O � t - 10G9 a 101rc , AUf.U�t 30, 195?) . ot s tisfi d \'11 tll the rt!duet on v titJ.o~ r , on l d to hi . ~o�1rt . 1'he i su .P')S d to thi .... Co n�t ror resolt.~ t1 � n re s follow r 1 . � c th _r o.r 10 t :.. igh o � -r 0 collect fro. tf. pEl!t.l Joof!r the S\lm of 88 , '+ltJ .�?2 as . ici ncy fr nc1ise a ~1 p r .ntt. � t x !': e .... orl.r , t l i~ 28 2

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