CTA Case No. 3504 (Decision)

REPU BL IC OF THE PH IL IPPINES COURT OF TAX APP E LS QUEZON CITY THE PHIL . AMERI CAN LI FE INSURANCE co . I INC . I ET AL., Pe t i tioners, -versus - C.T.A. CASE S NOS. 3504 & 3943 THE HON. COMHTRS IONER OF INTERNAL REVENUE , .) Res ponde nt . X- - - - - - - - - - - - - - X DEcI sI 0 N Thi s i s . a co n so l i da t e d case i nvol ving a claim for the ref und o f the am o un t o f P 6 4 3 , 1 2 5.00 as a ll e g e dly e rl:'oneo u s paym'ent o f \�i thholding tax a t s our c e f o r 1 9 RO in C. T.A. Ca s e No . 3504 a nd a n assess ment f o r t he s im i lar am ou n t o f P 6 4 3 , 1 2 5. 00 as defi c i e nc y withho ldi ng tax at s our ce t or 1 979 as a result o f the cance ll at ion of a pr ev iously issued t a x cre d i t me mo f or t he said amount in C.T.A. Case No . 3943. The ca ses we re c onsolidated as they involve'd the same issue and the same parties~ The fa cts o f the case are well recited in the memora ndum of t he re s pondent, as follows:

DECISION CTA CASES NOS . 3504 & 39 4 3 . -� 2 - STATEMF.NT OF THE FACTS Petitioner Philippin~ American L ife Ins1 ran~e Co. , Inc. ( FHILAHLTFF. ) , a domestic- r:-orporntion , Pnt"~"red into a Manr~gem ent S ervices Agr'-'ement_ \-7it h Amt!:' rican Tnt. ~rnr~t.io n al RPinsur-"~nc~ Co., In c. (ATP~O), r~ non -rPstde nt fore i g n corpor ation Hith prinC'ip~l plar:e o f bu siness in Pembroke , Bermnda , where by, effecti ve ,Tn.nunry 1 , 197?, for a fee o f not exrPPding $25 0,000 .00 pP r a n num , AIR CO Rhrtl l perform for PHI LAliLTFE the followi ng servi..r:-es, to \-lit (P ages 9 - 10, BIR rec ords ; Exh. "D") "I nvestment Repo rting on world monPtary and inv~ s tment tre nds and investigatin g, analyzin g and making recommendati ons as to p artt~u l ar investwen t opportunities. ( rt) Provi.di..ng ' advirP. an d rPrnmmendntions with rE's pe r t- 1: o ne\-7 products . (b) Providing assistnnce i.n th10 prodnr:tion of internationn.l business in the emplnyee bePefits, pension and other f i <':' 1 rl S. ( c) Providin g assi st<'lnce in the Srt le of � ordinary life b usiness. E dur:ation . an..c1. . '!':r-a~I1 ing (.a l Providing ~raining con rses, se min .:trs, i'l nd ot her educational prog rams for underwrjters, actu Arie s and othPr persnnn~l.

DECISION CTA CASES NOS. 3504 & 3943 - 3- (b) Providing Sf"ho l arship pr0gr-"'m for perso nnel of PHTJ,l\ !! LIFE. ~ ~cou nting an~p ~~i ting ( a ) R~commending s t an ~8 rd af"counting procedures an d forms f or financial and budgP.tary stateme nt s Rnd o ther acc ou ntin g de vise. (b) Provirling assist.nnc:e uith regArd to data pro cessi ng. ( c) l\rr-"'nging and sq pervi c:; ing intP r nal RUdit. s of PHTl.l\HLIF E . ( d ) r r o v i rli n g r e c n mm" n d r1 t j_on s v7i th respec t to syst. e ms etnd pr ocPr}nres. PHILAHLIFE U.S. Rr an("h ( R) Provjde necessAry servjces for the devel opmen t of . PHJLAHT,IFE' s U.S . Br Rnf"h . Co rporate. ( ;o ) ss 11ming ce rtni.n f Ot"Pjt] n cu rre ncy obl igation s nn bPhalf of PHtLl\l!LTFF; p ersonno.l . (h) rompensetting overse,s D �i rPr<t.ors of PH ILAHLIF E for work performe d on hehalf of PHJLAHLIFE. ' ( c ) -To continu a ll y study , consi rl r->r an d advis e P IIIL/\H L IFE with respect to its co rp orate strur:ture. P e r sonne l ( a) Providing the serv ic es of cons tlting arc h itPcts , and

DECISION CTA CASES NOR. 3SO~ & 3q43 - 4- nt-hl"' r ~"p ~rts in the cr- 1sr n1ct. ion field . ( b ) P r n v i rl i n g me (1 i r "l l -"~ n ~l a cl v i r: e servi~~s, tra ining Medi.cal to PHILAHLIFE's n ~pC~rtment. " on R "' l" r f' mbe r 3 0 , 1 9 7 R , 1\ r P. r o me r g e d with r ~t- jtjoner Americ a n International G roup , I n c . ( AI G1 ) w i t h he 1 at t ."' r as t .he surviving corporatio n and succPssor-in- i n t e r e s t in AIRCO' s Han -tg;>m ~nt. S~rvi. ces Agreem ent with PHILAMLIFE (Page 8, BIR records) . On November 18, 19RO, rPspondent. issued in favor of PHILn1LTFE Tax Credit Memo (T.R. No. 141-80 ) in the r:tmou nt of P643, 125.00 r~pr.esent.i ng ~rro neous payment of withholding tax at so 1rce on remitt<'l.n�.~Ps to AIGI for servtces r~"'ncll"red a broad in 1979 (Pages 15 - 1~, BIR records ; Exh~ "E") . On t-he b as is o f t.he n. f nr e sa ld issuan~e o f t .4Y r:oredit , PHIJ.l\.HLIFE, in a letter rl n.t.erl ll n.rc h 12, 1 OR1, fi l.P.rl ui th responr'l~nr a ~1 -"'i m ofor thP ref\lnd of "the seco n d err.onen11s t aY paym e nt of P643,1 25.00 Hh ' c h was mv le on December 1 6 , 1 9 8 0 " ( P age 1 4 , B I R r f'! c o r cl s ) . S a i d c laim F t'le; fr~11r~Hr:-c1 up hy i'l noth~"r l e t t e r date d ,T11 1 y 6 , 1 9 8 2 w h 0 r e i. n r HI J. AHJ. IF E <"~ 11 e g e d 1� h "' t t h P " c 1 a i m f o r r e f 1.1 n d o f the amount r . id in 1980 is PY'l'"' t. ly the !>arne subject m~tter as the pre v j o us cl a im for refund in 1979" (Page 4, BIR records). I l'Vith011t waiting fo r re sprmd~nt to resolve the claim for refund, petitioners f i 1 e d \-1 i t h the H_on o r a b 1 e C o u r t on cTu 1 y 29, 198 2 thi>! petttion docket e d as C.T . A Case No. 350 4, see king said refund. Du ring the pendency r~f C.'1' . A Case No. 3504, respondent, in c:~ letter dated April 1S , 1QRS, c'lenied PHTI.AHLJFF.'f' claim

DECISION CTA CASF.S NOS . 3504 ~ 3943 - 5- for r ef 11 n rl n f P (j 4 3 , 1 2 5 0 0 0 as Hit- b l1n J rH n g tax at sonrc~ f o r 19 80 0 l! or eo v e r , responn ~nr. canc~ ll e d th "' '1'n:' C rl'> d i t . Hemo (T.R. Nno 141 -8 0) in t h e "ll110lln t of P643, 125 0 00 pr eviously is s ne r1 to PHILAHLIFE on Nov ember 1 8 , 1 q8 0 a nd request e d the l a tter to p a y th e a mo unt of P643,1 2So n o as d e ficien c y wi thh n ld i ng t a x at sour~ e fo r 1 97 9 plus i n cre men t s (P a ges 62-64, BIR rec or ds). Wit h0llt pro test. ing the <'~. c;s-" s s ment for th"' .1mnun t of P t;4 3,1 2 5o00 a s deficie n'"'y wit.hh 0 lcling t r1x C~ t s0 u rc e f o r 197 9 , ret-i t inn ers f i l ecl ui t h th i s Hon o r a bl e Court o n J u e 1 4, 19 A5 the petit ion, dock et e d as C. T o ra s e N0. 3943, se eking the ann u me nt of s a i d asses :=: mf'nt . Petit ion~r a ll~g e d t .hat t h e t ax cred i t memo previously i ssue d b y the Commi ss ion e r of Internal Revenue was i n conf o rmity with law a s the alleged services w e r ~ pe r f o rmed by AIGI outside th~ Philippines, c iting jurdsprud e n ce on the matte r. The same is t-. rnP wi t h reg ar d t .o the S IJb s equ e nt 1980 withholding t ax at so urc e Hh ir h sh o1 Jl rl h a ve b e en gr a n t ed hy t h e res pondent. P e t it i o ne r further alleged in C' T l\ 3943 that i t a ppearing th a t. the as sessment let-ter cl at;. ed April 15 , 1985 wa s oply mailed on Hay 10, 1985, th e s ame has already prescribed. Respondent on the other h a nd oalJ e ged that the income fro m Hhi c h the t ax was withheld is

DF:CISION CTA Cl\SER 10:; roon sirl Pr~ r1 "' .,.. in "'"' ,.'l" frnm 1i'it- 1� ; ,, th �' f h il i r pi.nP "', sp~ctfica lly f n l l i ng 11ncl~r Se c t i nn 3...,('1)(1!)( ~ ), ( rl) amended b y T' . fl. N~>. 1457 ""\ l ) ~1 nr Dlg. 41 . Respond~ n t f ' � 1 1\,... r .... 1 l P. g e rl t I �' 1� r '1' A Case No � 3 9 11 3 r�" S h Q U 1 d b e rl i_ r W� i ~� S "' C1 b e C a 1J S e t 1 1: j_ () p "' f ; 1 ,... (1 t h" Petition f or R,...vtew wi thout firF t filing the f or m ~ l protest a g ain s t th ~ i'\sse ssme nt. I s:-:11C'l :.: of T"!HL .HLIFF. t.0 1\IGT under t.h ~ 1 ~, n � 'J ' m,., �: t_ c: r> r ,, j_!'! e l'\ 'J l' "' r~ 1'1 r- n t-. a r "' i n ~~ o m" from sources Hithi.n or 'i_ t.h f"lttt th ~ Phil ippines ; � (?) c Tn r l ' ,... r� '1. s '" 0 : T l\ tJ "" 3 �1 < 1 wh e t he r o r nnt- t he i'\ss~ssmen t ~ ~ p r e srr ih~~. on th n if 1h " !" ~ \7 "!. l i. rl the f i ]_ �~ f nrnP l protest with the respo nd ent gav e tn a proper r1i. sm iss~ 1 o f t .h<> p , t �i +�; nn for R e ,, i_ ",.1 for want of j u r i_ :. r1 i_ r: t i o n by t h j s r 0 11 1: t . 0 n the f -j r s t i s s '1 e 1 "'"' '1" o t: e h ~ r e 11 n cl e r t h ~ pertinent laws invnlved: )

DECISION CTA CASES NO S . 3 504 & 3943 - 7- " S~ ct ic n 37. In c o me f r ofTl S ~ r v i ce s within th e Philippines . (a) Gross inc o me f ro m s ources with in the Philipp ina s t he foll 0 win g i t P ms of gross i nco me s h a ll be t.reAted rt:::> g r o s s income fro m sourc es wi thi n the Philipp i n es . (1 ) X XX XXX XXX (2) XXX XXX X XX ( :3 ) XX X XX X XXX (4 ) Re n t Al a nd r o y a lt. ie s - Rentals ~ n d ro y a ltie s f r nm p r o pe r ti e s 1oC"i'\t ~ cl i n th ~ P h ili r r in ~ s o r frofTl a ny int~ r e s t in s u c h pro p er ty, incl ,Jd i.n g r P n tals or roya lt i es f o r - ( a ) XXX XXX XX X (b) XXX XXX XXX (c ) Th e supply of sc ientifi c , t ec hni c al, in du~tri a l o r co mmer cial .J knowledg e o r i nfo r ma tion s ; (d ) Th e r-: n p p ly o f a ny ~ s sis tan ce th ~ t is r~ ux. ilj a ry r~nr1 !:n thsi di ar y to , and i s f u r ni s he d as a mPa n s of e n a bl in~ the dpp licat io n or e njo y me nt o f, a ny prop e r ty, o r right as is me nt i oned in p ~ragraph ( a ), a n y s u c h e quipment as is mentione d in paragra ph (b) o r any su ch kn ow ledg e or i n formati on nS is mentioned in paragraph (c); or (e) XXX XXX XXX

DECISION CTA CASES NOS . 35 04 & 3943 - 8- (f) T echn~ca l advice, as !'dstance o r so.rvi c:es ro.nder~d in rnnnection 1�7 :1 th tha. t:.e c h n i.c:al ma nagemen t and administr8tion of any scientific, ind11strial or co mwercial u n ertakin g, ve nture, project or scheme; and (g) XXX XX X XXX (5) XXX XXX XX X (6 ) XXX XXX XXX A reading of the variou s management services enumerated i n th e said Han ag e me nt Services Agreement will s how that they c~n e ~si. ly fall und er any of the a f orequoted meaning of royalties. Basica lly, fr o m the heading "Investment s " to "P ersonnel ", the ser v ices call for the supp ly by t he n0n-resid ent forei')n corpo rati on o f te c hnic a l ~nd cnmmerc i a l i n forma t i on , kn ow ledge, ad vi c e , a s s i s t a n c e o r ,. s e r v i c e s i n c on n e ct. :1. o n wi t h t. P.chnical m ~n~ gem e nt. o r administrat.ion of a�n insurance bu siness a comm erc ial nndertaking. I Therefore, the income derived for the services performed by AIGI for PHILAHLIFE under the said management contract shall be <:'o nsidered as income fr o m services within the Philippjnes. AIGI being a non-resident foreign corporatio n not engaged in

DECTSIO CTA CASES N0~ . 3504 & 3943 - 9- trade or bu siness in the Ph ilippin~s " s h a l l pay R tax equ a l to thi.rty-f' ve ( '35% ) per ce nt of the gross incom e received during P~~h t axR hle y~a r fr o m all sources within t:he. . Rl1Jl ippi J:l eS as interest, dividend s , r~nts, royalti~s ('n ~lu ~ing r~numeration for t ec h ni f'r~. l servic:::es), s"!lar i es, premt um ~, annuities, emo l uments or o t:h er fixed or dete r minabl P ,,nnua l, periodi cn l or cas u a l gain s , tl profits and inco me and capital gi"'in s: XXX (S ect ion ?24(6) (I ) o f t.he Na tion "l l Int.er nal Revenue Code. (Und ers co ring for emphrtsis). As ag ainst the ab ove le gal p r ovisions o f l aw, petitioner i n support of its st an d cited t he opinion of th~ R~venu~ ExRmin er as con rurred by the Chief of th ~ Appe ll ate Divisi o n that t he income ma y be con s i d IH' P r1 rt s c1 P r i v e d f ro m so u r c e s wi t h o u t the Philippines rtnd ther P fpre not su bje ct to Ph i lippin e t ax because the servif'es were p er form~d out s ide the Philippines. Pursu an t to Se r�tio n 3 7( C1 )(3) of th e T ax Co cl e , r: n mpen s R t 'i on for labor or personal services are co n s id er~ d income from sources within the Philippin ~s where the servic es are performed .) within the .Philippi n es and since th e s e rvices were ascertained by t he Examiner to have b ee n rendered

. DECISIOll CTA CASES NO S. 3504 & 3943 -� 10 - outs ide th e F h i l i p p ;_ n ~ s t .h P. s "l1'1 P. s h " ,_, l d n 0 t h ave b e en su b je~tP~ t o Philippine t~ x. The argu me nt of the P et. i t-ie n~"l' may be tru <> per h a ps pri or to the ame n d me n t; nt Sectio n 3 7(a)(4) by P.D. 1457 o n J une ll, J.Q7R . Prior t: o s aid amendment, the term " rent a l s nr r ny'"\ l t.ies " has a very limit ed m P ~ning. J t refPr ~ n nly t n rAnta ls or royalties f or " th e u se of or f 0r th o p r i vil eg e o f using in th e r hi l.ippine p atents, c opyright s , secret processes a nd formnl a s , go odwill , t r 0<i emarY:s, trade brancl s , fr an~"'hi se a nd oth er lik e proper ties" . Prior t,o thi s amendment the juri sp r�1 rle nce ci ted by ,. Peti tioner and marked as Ex h. "B" : would apply which states that " in case of in com e derived fr om serv i ces, th a f actor which determines the s ource of in r:-o me is nnr t.he resi dence of t h e p ;qy or or th e pl ac e where t.hA .-~nn t rar:t. f or th r- is e nt.e r ed int o or t. he place o f p .,.,yment-. . It. i s th e place where the s erv ices are ac tu a lly rende red" (P ar 45 . 33 , Vo l V~II, Mertr>ll ' s T. a H of Feder a l In c ome Taxation ). However, when the sa id provision of l aw was amended t o include the expan d ed mean ing o f royaltie s , thi s ju r ispru d e n c e is accord ingly mod if ied t o exc lud e a ll the t y pe o f se rvices enumerated in the amende d law .

) DECISION CTA CASF.S N0S . 1504 N 3943 - 11 - PetitinnP r f'itec1 Section 3 7 ( a ) ('3) o f the Tax Code on " cnmpPnsatio n fo r l 4h or or person a l services perf ormed in the Ph iJ j p pin Ps " and arguf'd that if th ~ se rvic Ps Here p~" r forrn P (l out. side th e Philippine s they may be income .. without the Ph ilippi n es . A m nr~ s p ecific provision is f6und unrl er S""ct. ion 3 7( c)(1) of t: 1e s a me T c:~x Co de . Th esf' provisions of l aw re f er on ly to co mpen sation P~rn ed hy a n in~i v id uR l person wh o rende red l a b or or pe rso nal se rv i c es a s a r esult of an emp loym ent. 'hether on a perma nen t , regular or contractual b as is. This cou ld not ref er to services en umerated in the ma n ag ement c ontract as they fall more specifi c a ll y nn cler the exp and ed meaning of "royal tie-s " . Thi s manne r of interpretati o n is pu rs uant to th"' rul e on sta tut ory constructi on t.h a t nl l provi si ons of the law, even i f appa re nt 1 y ~"'ontrRcl icti n g, s hou ld be allowed to stan d and given effect by reco n ci ling them if necessary (A r an eta vs. Conc epcion , 99 Phil. 70,9 ). ' A statute mu s t be rea d or constru ed as a whole or in its entirety. All p Rrts , pro v i sions, or se c tions , mu st be rea d, considered or construed t oge ther, anrt eac h must be c onsidere d wit h respe ~t .) 1 b l i ,..,~ \

DP.CTSTON CTA CASP.S NOS. 3 504 & 3943 - l2 - to a 11 o t h e r ~ 1 -=1 n rl i. n h a r mn n y I�" +,h. 1- h ~"' u h 0 l e ( S t . . Martin 1 etc. v s . Ib~ rville .~ ris h 1 P. tc. 212 I .A 886 1 ctted 0n pP~g" 1 .1~ o f th l" TJ ;'1 11Clb ()r, J< o n S tat uto r y C o n s t r u c t i o n h y P 11 p e r t .o G . H a r r i n 1 1 cq ?. e <i ) � wi t h h o 1 d i n g t P~ v: "' s "~ t s 0 u r c P. b ':.' t:h t=> l' ~"' t i t i () n e r. t . o the Bureau n f T n tArn Al RevenuP P.~u i vR le n t t o 35% nf the ser vicPc: fnp in the amo11nt nf Pfi 1 1 12S . OO n n two counts f 0r t~xah l~ ye ar 1q7q -=1nd 1980 arP believed in order. On thP ~ Pr'()nrl i ~:s u e 1 th i s r()urt h ~ lieves th e~ t the r u 1 e on p r e s r~ r i p t i o n o f �"'~ '~ s ~" " r:mP n t 3 n d t h e filing o f f nrmll protes t ~1 i.J l n"'t. -"'rt) ly i n the C'r/\ C ;'\se No. 394 1. 'rh P ~f'~jsion nf th e C0 mmi ssio ner o f Int erne~ ! R A r<>nne rPvok ing t .hP tax r:-re dit memo he h -1.s issned :-. n rl i ssui ng an a<>SF".. S ml"nt acr::nr dingly 1-1As ac t u a 1 1 y i'l rl An i ;'\ 1 of t h ,., .... 1 i m f o r r e fu n d i n c o v e r i n g t h e 1 '< 7 9 vli. t h h o 1 d g t :::~ x r~ r. s o u r c e Vl h i c h The ori gin a l act i o n th a t HA S f i l e d by thA Pet~tioner Hhi r. h prpc� t pir,at ed .t .he so ca ll.e d as se ssment was the c l ai m f or refund filed by The re f ore, rnJes on tAX err o ne nnr:Jy ()r illegally r nl1ecrP r1 s hall a pply. 18 j_

DF.CISION CTA CASES NOS. ~504 & 3943 - 13 - Pursuant to Ser:tjon 292 (now 2'30) of t.hP IRC " no such suit or rrnr:�Peding shall br-- b<>g 1m nft.~r t.h~ expiration o f two years from th~ rlate of payment of the tax or pPn .4 l t. y r e g ard les s of o"l llY f~ Upervening cause that mny arise ~ fter r ~v ment. ". Although counting fr om t.he origina l d e1t-"' 0 f p l ymf"nt. of th e tax on De c em h,., r '3 , l 9 7 9 , t. he f i i n g n f t h ~'> i. n r:: 1� an t� Petition for R~"vieH on ,June 11, 1981) �To u]d appear to have b ePn filPd ou t of rime , nevertheless, justice . and PIJil i ty demand th a t t. he r0. r i O<l d uring which responctont approved the her~jn cJ.aim fo r refund up to t .he time i t was S1lhP"'qur>nt 1y canc~llect should be deducted from the e0nn ti ng of the two year pre SC ript iVe rPriOd. To int-Prrret oth~rwise, tv i 11 be an a �venue to any claimant - by simp l y <Jr ,.,ntin<J t. he same at. the r:t:art but only to be rl"voked lAter up0n the e xp J ra t::i.0n of the 1: \-To - yertr period. By ,deducting the period wl).en PetitionPr re reive d the tax trPdit memo on Ma rch 9, 1981 to Hay 15, 1985 when the same was cancelled by the respondent on 1 y one year anr'l f rJU r mont.hs had elapsed from the tHo year _pe r iod of prescription Then Petjtinn Pr f ilf"d CTA 3943 on June 4, 1985. 18 :-~

.) F:CTS ON 3943 CT A CASES Nn;. . 150~ - 14 - Aecorrlingly 1 \T ;t 1 i rl 1 y jurisdiction ov~r th~ two cas Ps ~nd nn th"' haRjs nf i t s f in d in g !": t h ;'I t t h e vl i t h b ,.., 1 rl i n g t� A'{ �"' t sou r r� e collected on two rocc"si.ons HPre l e<J ;4 1ly c- nll~cr.e- d by the respnn rl~nr this Court h~r.,.hy rl"?niPS hnth 1 the claim an rl t-h ;"'l 1� nf t P t -l " ~' rl'> (l i t . 7\nrl t.hno: I Petitioner nn tho pr ~"s umptto n that i t hn R alrendy u t i 1 i z e c1 t .l11"' t <" �~ r� r "' d � t me mn A 1 r E' .'1. cl y i s s u e d , i 5 bound to rpc�tr''"' th e money P�]niv<~l�"nt. of sr.~.td t a x credit memo unn~"r the provision of thP Civil Code on " Ohligatinn s .'lnrl Contract~" w ith int~r~st at the rate of twe nty ( 20�c. ) per cent: mn rer <=tnnum from the d3te Petiti o nPr rer.Pived the f''lid t.1x cr~c i t me mo on March 9, 1081 unt. i l pcli"'' pnrsn"~nt to Section 54 ( b) of thr:> N.::~tinn .::~ l � Intern""l R-"�vr> nl.lP. Code h11t. H i t h 0 11 t . s t t ,. � � h ., r 'J 0 r: n s i de r i n g t h at P e t i t. i on e r vT a s n 0 t 8 t f a 11 l t n r lH' 'J 1 i. g . n t u n rl " J" t h " r.� � r r: mn R t <t n r� (H: n f this 'The to money I was made and in the instant cas"' it Arose from the ' time Petiti o ner rPceived the t ax cr e dit me mo. e. , ( C omm i? s ~ one r o f In r. P rna 1 R. e v, n u P e t i t i one r v 5 . ESSO Str.md ard E:'lst~rn 1 I nc. and .the Court o f T n x .) ~pp~~~~. GR Nos. 28502- 03, April 18 , 1989, S CRA Vnl 1 7 2 I p p , 3 (i 4 -� '( 6 I) ) , 18:.,

'� ) . F.CT . TO are CTA CAS RS n~ . 1 5 n ~ 39 43 - 15 - WIIEREFO F. , h o t".h petit::i0 ~ f o r SO ORDF. F.D. Quezon City , He t: ro Manil a , HC'l r c;h 1. 0, 1 ?9 3 . <C'v.;::A;;;Q.. ~ F.n ES Tn 0. ACOSTA r res i rli n g ,T\.111 ge / WE CO CHR: ~ A soc i at e .J 1J r1 g~ CERTI F I CnTJ 0 1 .:� P r t j _ Ey that t: h i s d~cision lr7<I s r ~ac h e d af t Pr du~ cons ult At i o n ~m o n g t h e member s o f Co n rt n f Tax App e al s i. l wit h S e c .io n 1 3 , r tj c l e VIII of the Con s titution. ~,,,.~Q-~ F. n. F. ~ T O nrnr.TA P r'e s i. c1 i n g J u d g e Co u r t of Tax Appeals 18 Cx )