CTA Case No. 541 (Resolution)

REPUBLIC COURT OF TAX APPEAIS 0g MANILA THIR PhiLIPPI P

PRILIPFIBE ROE PAODVGIS ING* Poticiorar

- yeraws Gosaao C0.S

TE COCTO NEYEaUD Iospentnnt. C PITHA K b (G56 H

RESOLVTIO

Thig is a petition for reviev of che deeinion af

the eaponiont Cullectar (aow Caaisaioner Iaternel Revanue on a aiagnted asseasuent of r20,69l.60 ollegediy

4ue as Geficaoy sleu to, ssrcharge and couponlse

Jenlty frx Sia gotitoner, ihilippine aevk Irotucts

Ine. os its aale or reaoyaix eoaerete uring the period

frg the seeend qunrer of 1959 co the firat qoarter of

1950. 7 poent havi aie in hi nawer

way cf speeial Gefunu the qusation the juriseietion

of this Cot te same war teard as if a eticn to cl

aiss was Niled.

Tie Tart preliniaarily estahlisd in this inctiunt

are swaariaud hereudor. I tor date 2,1957

and reeeived by the etitioner n agust 1 l97 (

hlbits l d -P.20 i 22I e.the reg

Pondent asseaaed au 4eaandeu frs the fereer the aeunt

s T20,69l60 reyresenting aoficiency sales ta and ine

crstatal pennltios as ataied aiove. Ia lrter dto

gat 23, 1957d.1l6o vlthte F6ot o6 e

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Rg5021o- CGE O S

2-

saue dato, the petitieaer rogeeated that the deannd

Ebtl-BP.a2 reeords To aeysent f the tax in gseation be beld in abeyanes

2- p.2 #ucord h ptilorin a lette dated aaytauher lo, l957, ad reecivad by the respendant ponaat i ha lettor Snted acgat 29 l957 (xhihie OEL the aue in wiev of the roquirements gtated by the res- 080 pruenvei iti grousas ef oojestion te the asaent a he e inventigatias aai rsvio or e Yegeseao

ent with thee days fra eeipt sr e ald a rewgt nd dened pant f e sang p7957 o letteg ane having ocn voowiwad ly tie petitioeer ca Cetctur 29573

pon le n ovar 1957 ieore dated Noer G1957here i eo port of its atand na thet eieg sukoinsian thereof the alleetion ok he gat in ccasticn be pee b-F27e etche 2 297, eated thet it be on ife 15swthin hich to il a aeova gup Instead ar paing as ended th peltir o 6

is lotte 1 195 d eiv y i- iin tha sce 2-30 Ti rt va oaver id s sat 1958333

arrant ef alstrnt and lovy af the pgrties of tm Ba reconis). y 11958he

petitieaor to fereltio th a

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.1..E5 2SOLUTIO

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049103 whle woa

ohx29 e Petti

vserFaF1 a

Jne 199 ttt etim vicv a 1ild sith e sar

The onir eiio co be resolved i ths ieteeet

is whether er not the posat Fetitionfer avisv va

lladitidn t atabtarp iee w rty Go ae

wthdn widh te ppeal as mreviee for y sootie 1

D Wepoie aat S0 laa3

Yo pstioner tauhoin that ay dec4lons or

the Sulatar of lntersal Sevonnn aad aot stnre or

hs sauoriaatoa y th subject of revir y ap

peal to this drt. a ta the, it is aeed the

inoe ll peims ioteervere aiene g mbnte

r the apont e ter o Th reapedont e 12995o 1 19P, ve t ditea fepy ap8abe o th Coar enI i o heat

iiom ewch o n l956 ws imatipid ibia tic 30day iod greacribe i seeti ll f egutlte A li

ae roygndt n hane azges that the decieion apyealabic to tis Cort ia the letter of e- enet sas Jaly 2, 195 vaia as zeeivd y pe titlo gt 1y57 he i vesn by respealent, the yresont juvitiel fur roviow vas hot

seasoably Hiled.

Se find che viev oi the potitieer not veil tawa The thirtyday eriod vthin ich to appea to thi

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o1 .5

4-

Cert hol be 0eated T Steber 22, 1997 es Fe

titionor rooeivet tha lattor or she roapondont astea

3eptenber 27 1957 vhich ia Sbe latter* eisic n

She aisputed aasesomnt apyeniable ta thta Court (3eo Ct. stephen*s ssouiation et al. wn 9he Colleetor of

nteveou.0L-l1238,gunt2l1958 After aedoeti the yeri fre oeteber 2 1957 te

y13195,10gwh h u eon

siteretin of the asid docisien val pending, ve rind that petitioner oonsueud a Cotai O thirytvo (3

Sava before pirfocting its apreal to the Coart, I

1a thorefere appuroat Shnt the imstent petitlen for

rwiev vas rliel beyond the thrty-day reriod yroseribea by lar.

Tha atgumat of the getiticuurg thnt only these

eoi wen Pay 7swN ty vy Tee

poadent mre prealalle, is nnt sritorioua, It eh not heva baen innad w sha legisiatire te raqeire

e roaniy ca geoh

ovory aispatet sseasaent Oonetoerig the wher ef

aaers S NX assoncaent veriosicelly msla 8o

tewrntned. NS Iytin

abserd CWAWH eaue L sid Be Iaerenly isgosatele

$er acaicn nivli.

Hhe vory t a srsesanent end gollsosion aeeaa

sarily iavelve exsrcisa e the aeonondent or Js

pewere snd dutier throach is degtios ov other anthoriged su bordinatos 2910116 Tax Code

the preaent petitios fu

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.7.0. SOLOTION

eview l, n It ls hety. iaaa For lao

er jurisdietion, eith oosta ageint petlcloner

0

Xa1g aaember 2? 3958

PF0a10L A 3u

O

oeiate Judgs

AMM

asceiate Judge

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