CTA Case No. 2709 (Resolution)

R>Pl n1 TC/ OF TUE PHlLJPPINitS COURT,07 T.< X APPEALS QUEZON CITY ' SOCIETE GENERAL D ' ENTER- C . T . A . CAS~ NO . 2709 PRISE.S , S . i-i � .,- Petitioner, - versus - COMHIS .S IONER OF INTE,RNi-iL REVl.NUE , Respondent ., X- - - - - - - - - - - X RE S 0 LUT I 0 N Considering the~legations and prayer contained in the "Amended Urgent Manifestation and Motion" filed by petitioner on October 12 , 1979 , to wit: 11 1 o Upon motion by the herein Petitioner , upon the ground that it has , through counsel , requested for the administrative reinvestigation by the Office of the herein Respondent of the assessments (dated November 29 , 1974 and December 4 , 1974 , Annexes "E 11 and "E- 1 11 1 respectively of the Fetition for rteview) issued by the herein Respondent on the herein Petitioner and subject matter of the Petition for Review filed in this case, this Honorable Court deferred and suspen- ded the hearing of this case, until after the conclusion of the administrative reinvestigation referred to above . 2o The Office of the herein Respondent has already concluded the administrative reinvesti- gation referred to above o As a matter of fact , in a letter , dated ~eptember 1 , 1979 1 addressed to the undersigned counsel of the herein Peti- tioner, the herein Respondent , in the dispositive portion thereof , stated that : "After a careful consideration of the facts of the case as established by the papers submitted and forming part of the docket hereof, this Office hereby finds your client, SGE , liable for 3% contractor ' s tax for the year 1973 in the total amount of P1 , 125,599 . 90 inclu- sive of surcharge and interest, the

RESOLUTION - CTA CASE NO . 2709 2 computation of which is shown in Annex ' A' which is attached hereto as an integral part hereof ." A copy of the herein Respondent ' s letter, dated September 1, 1979 , including the annex thereof, is attached hereto as Attachment "A" to form an integral part hereof . 3 . The herein Petitioner finds acceptable, and has accepted, the findings of the Respondent, as such findings are set forth in the letter of September 1 , 1979 (Attachment "A" hereof) , and as such letter (Attachment "A" hereof) cancels and supersedes the letters, dated November 29 , 1974 and December 4.1 1974 (Annexes E 11 11 and "E- 1 11 , respectively of the ~etition for ~eview) o 4 . On September 25 , 1979 , the herein Petitioner, through its undersigned counsel , filed a request with the Bureau of Internal Revenue (Attention : Mr . Victor Deoferio , Asst . Revenue Service Chief1 Assessment Service Depart- ment) asking that the computation of the herein Petitioner ' s liability as set forth in the letter, dated September 1, 1979 (Attachment "A") , "be updated up to October 3, , 1979"., A copy of the herein Petitioner ' s request , dated September 25 , 1979, is attached hereto as Attachment "B" to form an integral part hereof . 5 . On October 4 1 1979 , the herein Petitioner , through the undersigned counsel , paid (a) the amount of ~1 , 125 , 599 . 90 1 representing the 3% contractor ' s tax for the year 1973 , inclusive of surcharge and interest (computed up to September 20 , 1979) and (b) the amount of P3 , 196 . 60 , rep- resenting the interest accruing from September 21 , 1979 up to and including October 4, 1979 ~ Attached hereto to form an integral part hereof are photocopies of the following : (a) As Attachment "C" - Authority to Issue Revenue Tax Receipt, dated October 4, 1979 , signed by Mr . Benjamin D. Paruftgo , Indirect Taxes Division 1 for the amount of ~1 , 125 , 796 . 50 (which amount represents the herein Petitioner ' s liabi- lity for the 3% contractor ' s tax for the ye~r 1973, inclusive of surcharge and interest Land in case of interest as computed up to and including October 4, 19727) ;

RESOLUTION - CTA CASE NO . 27 09 3 (b) As Attachment "D" - rtevenue Tax Rece i pt No . A- 2527626 , dated October 4 , 19 7 9 , for the amount of ~1 , 128 , 7 96 . 50 ; (c) As Attachment "E" and 11 E- 1" , respec - tively ~ Far Last Bank & Trust Company (i) Check No . FE- 1185 ( dated October 3, 19 7 9 for the amount of P1 , 125 , 599 . 90 , and (i i) Check No . FE - 1188 , dated October 3 , 19 7 9 ~, for the amount of P3 , 196 . 60 , both payable to The Commissioner of Internal Revenue ; I (d) l'"s Attachment "F" - Confirmation R3 ceipt No o A- 1926502 , dated October 4 , 1979 , for the amount of P1 , 128,7 96 o50; 6 . In view of the foregoing paragraphs 1 and on the basis of the allegations t herein stated 1 the herei n Petitioner hereby moves for the with d r awal of the Petition for Review filed in this case . \IHEREFORE , it is respectfully prayed as follows : 1 & That the letter of the herein Respondent , dated September 1 , 1979 (Attachment 11 A") , as well as Attachments 11 B" , C 11 11 D 11 11 E 11 11 "E - 1 11 and 11 F" , , , , and the foregoing matters be made of record by this Honorable Court; and 2 . That, on the bas i s of the alleqations contained in Paragraphs 2, 3 and 5 above , and for the reasons there i n stated, an order be issued by this Honorable Court all owing the herei n Petiti oner to withdraw the Petition for Review filed in the above - entitled case o, 11 and the ni1anifestation 11 filed by respondent on October 19 , 1979 expressing his conformity thereto , thus : 11 Respondent , thru counsel and to this Honor- able Court respectfully manifests that he has no objection to petitioner ' s move to withdraw the petition for review in the above- entitled case as prayed for in its ��Amended Urgent Manifestation and Motion 11 dated October 4 , 1979 , it appearing that the amount of P1 , 128 , 796 . 50 , representi ng herein petitioner ' s liability for contr actor ' s tax per demand letter of respondent dated September 1, 1979 , had been paid in full as

RESOLUTION - CTA _.CASE NO . 27 09 \ 4 evidenced by ~evenue Tax Receipt No . A- 2527D26 -and Confirmation Receipt No o A- 1926502 , both dated October 4 , 1979 # the Court resolve$ to .GRANT the said motion' of petitioner . _ AS PRAYED FOR ~ the Court hereby : (1 ) Makes of record the ~oregoing allegation~ of petitioner as well as the attachments__ ( 11 A11 _,. 11 B'' , 11 C 11 ~ 11 Dn, E 11 11 11 E- 1 11 and 11 F") relative_thereto _, which prove and , indicate that after reinvestigation by the Bureau of Internal Revenue , petitioner ' s ~ax li~bility in this case in the amount of P1 , 128 , 796 . 50 has been fully paid -_ by it to the satisfaction of respondent Commissioner of _Internal Revenue ; (2) Allo~s the'withdrawal of petitioner ' s petition for review; and (3) Considers this case closed and terminated ~ SO ORDERED . ' Quezon City , l'1etro Ivlanila , Oc'tober 25 _, 1979 . 7:e~~"" ~~ - / 7 AJ1.1ANTE E LLER ROA;:..UIN Acting Pres ding Judge Judge /