CTA Case No. 4134 (Decision)

REPUBLIC OF TRI PBILIPPIMIB COURT OF TAX APPEALS QUEZON CITY CITYTRUST FINANCE CORPORATION, Petitioner~ - versus - C.T.A. CASE NO. 4134 THE COMMISSIONER OF iNTERNAL REVENUE, Respondent. >~ ---- ----- - >~ DEC s 0N This case filed by petitioner involves the refund of e:�tc ess withholding tax payments~ in the amount of P1 3 8~ 2 16~12 and P31~569.84 for the calendar years ending December 3 1~ 1984 and December 3 1 ~ 1985~ respectively or a total of P169~785.96. Petitioner~ Citytrust Finance Corporation (formerly Investors Finance Corporation) is engaged pr irnar i 1y in the f inane ing and 1easing business~ with pr .in c i Pi\ 1 o �ff ice at Makati ~ Metro Man i 1a. Petitioner in the c ourse of its business operations has derived rental as well as interest income from various cl i ents and tenants. As alleged by petitioner for taxable year 1984~ it incurred a net los s of P1~641~99 3 .00 which after applying prior ye a r ' s e >t cess credit in the amount of 52()

DECISION CTA CASE NO. 4134 - 2- P34 3 ~ 3 92.00 and wi.th a withholding ta >: credit of P86~ 2 07.00~ would give a refundable amount of P4 2 9 ~ 599. ( H). On May 11~ 1989 i t filed an amended Corporated Annual Income Tax Return to reflect additional creditable withholding tax in the amount of P5 2 ~ (H)9.12 giving rise to a total withholding ta x of P138~216.12 for the year 1984 or total refundable amount of P481~608.00. During the taxable year 1985, petitioner likewise alleges that it incurred a net loss of P5~021~975.00 which after applying the prior year's tax credit of P429~599.00 and withholding tax credit of P20~260.00 gave rise to refundable amount of P449 ~ 859.00. However~ after the corresponding income ta }: return was f i 1ed ~ petitioner received additional Certificate of Creditable Income Tax Withheld at Source in the amount of P11, 309.84. Hence~ it filed an amended return on May 11, 1989 giving rise to a net overpayment for the year � ending 1985 in the amount of P513,177.96. Inasmuch as the amount of P343,392.00 as reflected in the 1984 Annual Income Tax Return representing prior year ' s excess tax credit is subject of a separate claim for refund~ the instant claim in the total amount of P169,785.96 represents only the c reditable withholding tax at source 52 .1

�~ DECISION CTA CASE NO. 4134 - 3- reflected in the amended 1984 and 1985 annual income tax return of petitioner. Petitioner filed a claim for refund with respondent in its letter dated February 3~ 1987. However~ to this date respondent has not acted on said claim for refund, hence this instant petition for review. Respondent on his part denies all material allegations of the petitioner pertaining to its claim, alleging lack of information or knowledge sufficient to form a belief as to the truth of the claim. He admits some uncontestible facts such as to the e :-: istence of the petitioner, the f i 1 ing of the c laim for refund but also alleges that the instant petition for revielf-1 was filed out of time from the date of payment. He further alleges that it is incumbent upon the petitioner to prove compliance with the provisions of Sections 292 and 295 of the Tax Code of 1977. He further alleges that 'the amounts sought to be refunded were paid in � accordance with 1aw and that c 1aim for� refund are strictly construed against the claimants. When petitioner presented its formal offer of evidence, respondent admitted most of the evidences but objected to all the Certificates of Withholding Ta)�:es .i ssued by wi thho 1 ding agent for being self- serving and of no probative value. Respondent did 52?

DECISION CTA CASE NO. 4134 - 4- not pr-esent any evidence~ testimonial or- documentar-y~ to r-efute said c 1 aim for- r-efund but instead submitted the case for- decision on the bases of r-ecor-ds and pleadings. Thi s Cour-t has gone over- the var-ious exhibits and found out that of the total claim of F'169~785.96 for- ta}:ab 1 e year-s 1984 and 1985~ petitioner- was able to suppor-t with documentar-y evidences the total amount of P144~861.66 only. For- ta:�:able year-s .1984 and 1985~ Cer-tificates of Cr-editable Income Tax Withheld at Sour-ce (BIR Form 1743.1) ~ Statement of Tax 11-J:i.thheld .at Sour-ce (BIR For-m 1743) and Certification of withholding ta:.:es �fr-om the wi thho 1ding agents wer-e pr-e sen ted by the petitioner- as Exhibits C~ C-1 to C-26 to pr-ove wi thho 1ding of cr-editable taxes in the total amounts of F'137~428.62 and P7~433.04~ r-espectively. ,)_,J., ~ The only ~eriaL\~ objection re~pondent ha~ over j f1, I this c 1 aim for- r-efund is the fact that the var-ious exhibits pr-esented wer-e not duly ver-ified by r-espondent's r-evenue enfor-cement officer-s~ hence~ self-ser-ving. On this point and for- a better- under-standing of the r-equir-ement of the law~ i t is impor-tant to quote the� pr-ovisions of law and r-evenue r-egulations applicable in the instant case. 5?~

DECISION CTA CASE NO. 4134 - 5- The appl !cable provisions are Sections 54 (a) (b) (c) (d) (e) and (f) of the National Internal Revenue Code~ as amended (now Section 51) ~ quoted hereunder: (a) Quarterly returns and payment of ta :-:es wi thhe 1 d. - Tal-:es deducted and wi thhe 1d under Section fifty-three sha 11 be covered by a return and paid to the Revenue District Officer~ Collection Agent~ or du 1 y au thor i zed Treasurer of the city or municipality where the withholding agent has his legal residence or principal place of business~ or where the withholding agent is a corporation~ where the principal office is located. I .he_______t;_<i!.N~?..._ !=Ie.Qbt..~. t.!?..�L__ar::u;t_~_i t .tLb.e l.Q._Qy_ th�!. ~..!.J::..t:tb.P.l .9. .tJJ. Q____~.9.?...!1.L_ ?. h~_l.l.___ b~_llf.?._tg_ _~s �..Qe c_:t..?.L _.f!:::\..IJ..Q..........!.rt.. _t_r:.\::t~..t_j_p r t h_g _ j3o vern mgn_t !:::\f_l t i _l __.Q_~__,tg____ ___t;_g______th.~ o Ll.ec t i...o.g___g f t!..!= e r .~--~-- The Commissioner of Internal Revenue may, with the approval of the Minister of Finance~ require these withholding agents to pay or deposit the taxes deducted or withheld at more frequent intervals when necessary to protect the interest of the Governmen t � Lh_~-----.r:_gt. u r.!l.___ f..Q.C______f.j._Q.�.\j_ ~ .i.1:..b..b.9.l .d i _o.g_____t~_}.!___~_b._�.\_.Ll_� _ b~___.f.U ed __.sf_\ fL......:t..b.g P..~.Ym~n..t._____.l!!...~.Q.~----����-�W..:h.t .b.! ..o... -... �~L-<;L~Y-~___f..r.Q.!J_l _.i;_l::_l ~- ... ~--l.P..?..~----.Q..f...__g_s_~__t}_____~_ gJ..?...0...9..~r _Q!-..\.f}. r t_t?_r:..,___Jt:!..tl.4:.Jg__t.b..?.. r.:g_t;_!:::\.t::n____.f_g__r:_____f:_r E't.9.A:..t.~-I:JJ,__g _______~_i t _h h P1. �1.J..n.g____J;_~K~ s 2 h.e .l . L _ _p_~---���t-:!:.J ~_<;:!__�.\ n d__J; h~_p..sym.?. n t .........msf!JL. nP.t.. 1.~1:-~.t::......._..t.. b..g.o.___________t;_b _IE?._______l___g_� _t ____g_;~y_g_f____j;_bg___!}_lQ..O...t.b. f.. P..lJ9.!cJ_:i,.n_g________t_b~------~..Lc:u=> e__ g.f___..t_t:l~. . .f.H!.9. .E t e.r.:........9..l.:-t r _.t_o_g_ ~..b.A.<;.b.......~J. . __ _ t.J:~.bglg__:i,_n_g__ ~ g_�_______ffi_�.\_g_~_!!._ ( As amended by Batas Pambansa Blg. 41) (Underscoring supp 1ied. ) (b) Penalties for failure to render returns; for rendering false or fraudulent returns; for non-payment of t a :-: e s withheld. Th_!�L____ _surc!:large_�_ p_r e ?..!;_r.:._:i,__g_l;!_g____ i.D... . . .J?_~_<:_t..:Lc:l..O_�l:?V en t.Y..- t; h r e _g__o f .t..b.A.?.......J�:.:t. t ...t~......!..f.L....<:...~..?..!?........P .L __f_�.\_il__!-t r..!L__t9.......r.:.g..IJ_!=_I ~.r.. . r.:.~ .t..l::-.~r.:.n.~~-------..t_g_r:._:f..!J.. ~_o__g_____.f..eJ1!.~. . . . .9...r_. ___f..r ~.\:!...9..\::!J..f?.o..t. r.:.~.t.!:::\..rJJ..?.........~_o_g______f_q_r... . ..f . ~-~-tl.:-lL~. .- tfL..P_.;\.Y______t._~--~----l?...h~J.!. eP.PJ.Y...._.t.9 ........f~.!.1.l.:t.r._~__..J;_q_ t!J.J?.L ..J:..?._t..h\.r...o~ or paY 5?4

DECISION CTA CASE NO. 4134 - 6- the ta>: r-equir-ed Ltnder- this Section. In case the taxes deducted and withheld ar-e not paid within the time pr-escr-ibed~ .t..b.f::?.r.::g_____? ..b.�..U ........!:?.g_______~__g_g_ec:!.........t..g___t._b.~----� ~-~-9..1JD..t.___gj'_____t _b.g hlfl.P�_i.�:.l.. .....t.�..>.!....... ~---� ?IJ[_<; 0 .<.;\X:Q !?........9..L .._t.W.�EJJ.t.Y.:::::L,l,.XJ=L....P!?.r. <;__�!.D.t..h!f.!'l___ __ P~.r.:...........i.;\.IJ.Ol.:l.ffi t .......P!.b!..?_____!_r.!._t~.r.::E?.?.. . . . . �.!:___t._b,g_ r .�..t.~--------P.f..........J.~!_gn _ty______PE?...r.. . . . .<;..E?.JJ_t...........P.~. r . . . . .�Dnb!..m.... J . rQm .t...b�E........9..9..t..~ ___j:._b.g_____ ? _i.;\ffi.!?...... P.!?.<; @,ffi_E?._....9 1::\1?.___\::!D.t.JJ........P.~..j,..Q. � If the withholding agent is the goven1men t or- any of i t s agencies~ political subdivisions or- instr-umentalities~ or- i s a gover-nment ovmed or- con tr-o 11 ed cor-por-ation~ !:Jl�'_ �E.m.P.l .QY.E?.JE_______t _ b.g_r..!?.PJ.....- .......r.g_� _ Q..Q.O...?.i.P...l.E?.. __.f o r- _ t_b_�' ~l. .t.b.b.9...t�:.l..J..o..g _________\_o._g__________r__E?._m_:i.:__tt..~nf;_ �' ______p_L ______t_b.�'_______t_~_x_ ?.b�J.J...............!:?.g___ ___ _pg_[E.P..O.E.\JJ...Y_________ J__,i,__@_gJg____________.f_p _r________ t._b.g ?.h.!.r.::_<;__b.~..r g_fE__�� -� @,.IJ g _____.:i.:ntE?. r:_g _?.t.........J..mP.P.?._�'__g______,___b.g r- e i _o. � (As amended by PD No. 1773.) (Under-scor-ing supplied.) (c) Statement of income payments made and ta>:es withheld. ~v~r-Y.. w.t.t..b_l]_gJ_Q..,tn_g _____@,g_E?.n.t. r-equir-ed to deduct and withhold ta x es under- Section fifty - thr-ee ?.b.~J.L ...f _ .\::~r..o.j �.b____�'~-~-b. _r_g_<;_j,_p_!_g__rlt. ~ in r-es pe c t to his or- its r-eceipts dur-ing the c a 1 end a r- qua r- t e r- or- year- ~ �.'_______1_ 1.r.J . t. t..E?.n ?..t.�.t.g.mg.n._t..________? _.h.P\'L:i:.O..Q............t. b.�'___ ....:i.:.D.�:.P.ffi.�'_______QL.........9..t.b.e r:. w_ P.�.Y..ffi.�!D..t..?. . ...m.~g�'.,__ __!:?.Y... ....t..b.g_______ :i.:..t....IJ.b.9...Lc;!:1,ng__....__�.\9.!?.nt. g _q _r:.J.D..Q........ ...?J:.,_I_<;_Q_____ qi,.J..::\LtE?...!:...___pr::......-...Y.�.~L.!I.._______�.QQ ____t_b,g �.m.Ph.!.o__t._________g_f _________t..b_E?.______ _t _@,!:_:____g_g_g_l:!.<;..t.JE.9 .........�.'..rlQ..____w. .t.. t hb.gJ._g_ t.b...f?..r.::�..t.r.:.9.m~ simultaneously upon payment at the r-equest of the payee~ but not later- than the 20th day following the close of the quar-ter- in the case of cor-por-ate payee~ or- not 1 a ter- than Mar-ch 1 of the following y ear- in the case of individual payee �fo1'- cr-editabl.e 11-Jithholding ta :-:es. For- final withholding ta:{es~ the statement should be given to the payee on or- befor-e Januar-y 31 of the succeeding year-. (As amended by Ba tas F'ambansa B 1g. 41. ) (Under-scar-ing supp 1 ied. ) (d) Annual r-etur-ns. Ever-y withholding agent r-equit-ed to deduct and wi thho 1d ta:-:es under- Section fifty-thr-ee shall s ubmit to the Commissioner- of Inter-nal Revenue a r-econciliation statement of quar-terly payments and list 5?:l

DECISION CTA CASE NO. 4134 - 7- of payees and income payments. In the ca s e of f ina 1 wi thho 1 ding ta:-:es ~ the r-etur-n sha 11 be f i 1ed on or- befor-e Januar-y 31 of the succeeding year-~ and for- cr-editable withholding taxes~ not later- than Mar-c h 1 of the year- following the year- for- which the annual r-epor-t is be ing submit ted. This r-etur-n~ i f made and filed in accor-dance with r-egulations appr-oved by the Minister- of Finance~ shall be sufficient compliance with the requirements of Section seventy- seven of this Title in r-espect to the income payments. (Ibid.) The Commissioner- may~ by r-egulations~ gr-ant to any withholding agent a r-easonab 1 e e>: tension of time to fur-nish and submit the r-etur-n r-equir-ed in this subsection. (Ibid.) ( e ) �.!,!r.:.!; .b~r...9~. -.. --~D..Q__... ..J_r:::t.t._E:?..C!?..~.t____f _q.r. e. f~-i...! .h.tr.:.f?......J.J:J......._<::!.g_q_q~;J::__ o..<::!....J':J.:i_t..Dhp.!_<::!.. If the withholding agent~ in vio lation of the pr-ov isions of the pr-eceding section and implementing r-egulatioons ther-eunder-; fails to deduct and withhold the amount o �f t.:n: r-equir-ed under- said section and r-egulations~ he shall be liable to pay in addition to the tax r-equir-ed to be deducted and withheld~ a sur-char-ge of fift y per- centum if the failur-e is due to willful neglect or- with intent to defr-aud the Gover-nment~ or- twenty-five per- centum if the failur-e is due to such causesp plus interest at the r-ate of four-teen per- centum per- annum fr-om the time the tax is r-equir-e~ to be withheld until the date of assessment. (Ibid.) (f) Income of r-ecipient. Jnc;_Q.ffi.~ !::_t p _QD _ ff-J h _j._!_;_: Q___~_[l_y__�..r._!':1.Q__.t_:t_~_QJ.__!':1...._j;_~.!:L._.i..~..-...Lf?..Q..!J_i r-g _<::!. .t _9.. --....P_f?.......--....w..i...t...b..b..f?_} __q___ ____e. :t.._____t..h�?...___sq_!-.!t:.!;.f?......-.--h~D..Q�r- ~-�?..c;...t.:i._q_o_______~~-----��;;_b..~..L!.._.._P..!i!._..._.1. o..�J._uci~-g-��-�--.:i._o.......- . tb.!i! t:.f:l.h.t.r.:.0.......9...t _.:!..t...?.._.r...!':1<;::.J_p__.j,_fi:!.r:lJ;_______bJ-Lt. ._.~.IJ.Y_...~.?:;..~.!?.E..~..-.-PJ. r:_... .t..h.�?.____...~ffiP..\:!!J_:t.______p _f ______j;_~.!.:t_. _. ?..9.....-...11.i.._t..b.b.J?.J..Q__...P.Y.f= :t.b.~ .t�.!\...._...9.b\.�?....._.9.D _.....b..i.2.........r..!':1.:t..!::!.C.D.-....J'~..h ~.l..l.______p_f?______!:.f:l.f..!::\D_Q_If?.<::!. :t..P..--....h.trrL.........?.\J.PJ...!':1�_t..........:t.Q...______j ;._h.!L _I!r._q_'{_!.�.:i...9.JJ_~___p.:f. ~.�!;_t.i..9.1J. .____;G_9..~; i f the income ta}: collected 528

DECISION CTA CASE NO. 4134 - 8- at source is less th~n the tax due on his return~ the difference shall be paid in accordance with the provisions of Section 51. (As amended by Batas Pambansa Blg. 41. ) (Underscoring supp 1ied. ) In accordance with the said provisions of law~ the ta:�:es deducted and withheld by the withholding agent as required of him under Section 53 of the Ta>: Code shall be held in trust as a spec ia 1 fund for the government. The withholding agent is required to file the corresponding withholding tax return and pay to the BIR the wi thhe 1d ta>:es on a quarter 1y basis. For failure to render a return or for rendering false or fraudulent return and for non-payment of taxes withheld~ the corresponding surcharges and penalties shall be imposed against the withholding agent in addition to holding him personally liable for the sur-charge and interest. The withholding agent is required to file an annual return to reconci le the quarterly payments. Pursuant to � Section 54(c)~ the withhold ing agent is required to "fur� nish each recipient~ in respect to his or .its receipts during the calendar quarter or year~ a written statement showing the income or other payments made by the withholding agent during such quarter or year and the amount of t he tax deducted ' 5?7

DECISION CTA CASE NO. 4134 - 9- and withheld therefrom". This is the statement which the petitioner in the case at bar has produced during the hearing and properly marked e>:hibits A~ C~ C- 1 to C-26~ E, E-1 to E-2. In accordance vii th subsection (F) of Section 54~ the income upon which any creditable tax is required to be withheld at source shall be included in the income ta>~ return of the recipient bLit any e>:cess of the amount of tax so withheld over the tax due on his return sha 11 be refunded to him subject to the provisions of Section 295. If the income tax collected at source is less than the tax due on his return~ the difference shall be paid to the BIR in accordance with Section 51. Please note that the aforequoted provisions of law dealt mostly on the obligation and responsibility of the withholding agent to collect and to remit the taxes wi thhe 1d by him. Pending actual remittance he is to treat the taxes as a � trust fund for the government. On a quarterly and annual basis he is under obligation to account for all the taxes withheld by him from various taxpayer by filing the corresponding withholding tax returns and paying the ta xes to the BIR. As proof of withholding, the vii thholding agent is reqLiired to 5?R

DECISION CTA CASE NO. 4134 - 10 - furni s h the recipient of the income a written statement showing the income or other payments made by the wi thho 1d inq agent during such quarter or year and the amount of the tax deducted and withheld therefrom. This is the same requirement provided under Revenue Regulation No. 6 - 85~ Revised and Consolidated E>:panded Withholding TaH Regulations~ the implementing regulations issued by the Secretary of Finance upon recommendation by the Commissioner of Internal Revenue. Under Section 6 of the said regulation the aforementioned written s tatement of withholding is called BIR Form 1743 .1. The only other requirement as provided under Section 7 is that this statement is verified under the penalties of perjury. Under Section 10 of the requlations, quoted hereunder: "Sec . 10. "Claims for ta:�: c r-edit or refund of income tax deducted and withheld on income payments shall be g ]._Y-gD.._.9..1::.L~......~::;..Q.qr:.�..~_.....QnJ_y__~..b.g_o._ ;t t__..J..�......~.hg~_n_.._on .t.!:t~ ���-�-�.r..fi?..t.!::~r..D__.__.J:. b..~..t .......... -.t.bg__.... JDJ;..Q.f.!:L~-�-�P.~YJ!.lg.r:.:Lt. rg(; ~!.Y._fi?<;L.�_..\'"J~?..........9.�l_<;J.~r.f!?..!;L....~.~........ ..P..~.r.:l.......J:~..f_... _. t _b.g. gr:.9�?......:t!J.<;:..9.ffi.~L .. i:':\.IJ...Q.___tb.~---.f-~<: t ...Sl...L.J1.! .t.JJ.b..Ql.9.!.!lQ j,_!!iL ......!!?.?J: ~.P.. Li..? .tJ.g_Q_.......J?.X':____� ___ .._c;:..QPY...._ Q.f__........?_t..�'_t e_fT.I.?..O .t . Q.'=.!. ~.Y.........t?.?.!-lfi?._q..._..PY_ ..t.b.f!?.__ p~_yp r _ t _g__tb e _ .R~~-~ (BIR For�m No. 1743 .1) showing the amount paid and the amount of tax withheld therefrom." (Underscor.ing supplied) The l a w and the implementing regulations provid e no other r�equ i remen ts such as the pr oduc tion of the quarterly and annual returns and 5?~

DECISION CTA CASE NO. 4134 - 11 - the cor-r-esponding Centr-al Bank confirmation r-eceipts or any other proof of actual ~emittance as commonly r�aised by counsels of the r-espondent in this case and in other- similar- cases. Neither does the la"'J r-equire that the statement of "'Jithholding taxes be verified by the r-espondent's r-evenue enfor-cement officer-s. 11 that is r-equired is for the wi thho 1ding agent to issue it under- pena 1ties of perJury .') An analysis of the provisions of law .invo 1ved wi 11 show that the gr-ant of tax r-efund when the creditable withholding ta>t is in excess of the amount of the tax due~ depends on ( three �factors: ( 1 ) that the claim is filed with the Commissioner- of Inter-nal Revenue within the two- year- per-iod fr-om the date of payment of the tax as requir-ed under- Sec t .ion 295 of the Tax Code ( no"'J / Section 204)~ (2) it must be shown on the return of the r-ecipeint that the income payment r-~ceived was declar-ed as par-t of the gross income~ and (3) the fact of withholding is established by a copy of the statement duly issued by the payor- to the payee showing the amount paid and the amount of tax withheld ther-efrom. The first two requirements are embodied in Section 54(f) of the Tax Code while the last is a r-equirement under- Section 54(c). 530

DECISION CTA CASE NO. 4134 - 12 - To these requirements~ petitioner has complied with requirement number one (1) when it filed subj �?c t c 1 aim for refund dated Feb. 3 ~ 1987 \.Ali th the Appellate Division of the BIR on Feb. 18~ 1987 (E:�:h. "F"). It likewise substantially complied with requirement number three ( 3) when petitioner submitted Statements of Tax Withheld at Source (BIR Form 1743) ~ Certificates of Creditable Income T.:n: Withheld at Source (BIR Form 1743.1)~ and other certifications showing the taxes withheld from petitioner by various withholding agents. However~ ,~-----------____, petitioner �failed to comply the second I t failed to present documentary 1(,-----=":7':;==-=-- t evidence to shI ow that for the ta>:ab 1e years 1984 and 1985~ petitioner included in its income tax return the particular income from which the various c: red i tab 1e taxes were wi thhe 1d. l>Je have e:-:amined E:�:h .i.bi ts "B" ~ "D" ~'- "G" pertaining to the annual income tax returns and the amended income tax � retur�ns o �f the petitioner for ta>:ab 1 e years 1984 and .19_85 ~ nothing were sho\.o'm that the partiCLil ar income subject of the wi thho 1ding ta:�:es were in fact Jnc 1uded in the tota 1 gross Jncome dec 1a red. Those annual returns were presented to prove merely the total gross income declared~ the total 5~ 1

DECISION CTA CASE NO. 4134 - 13 - deductions claimed and the resulting net loss incurred \-'lhi le the amended returns were presented to show only the refundable amount and the additional withholding credit. This requirement of the law is fair and just~ if the ta :�:payer is claiming ta>: credit from those withholding ta>:es it is but equitable that he shou 1d 1 i ke\-'li se prove that he has inc 1uded in his income tax return the particular income from which the taxes' are withheld. As discussed above~ the law and the implementing regulations have provided minimal requirements in order that an excess ta>: credit withheld cou 1d be refunded to the ta>: payer. The provisions of the law pertaining to withholding of at source have devoted e:�: tensi ve 1y its discussions on the obligation of the withholding taH agent. In fact~ this Court has in numerous cases dismissed the allegations of the counsels of � the respondent that the other requirements such as presentation of the wi thho 1ding ta>: returns, the official receipts of the payments of the withholing taN and verifications by revenue enforcement off ic:er have to be presented before ac tua 1 refund should be granted. To mention a few~ this was the 5:i?

DECISION CTA CASE NO. 4134 - 14 - stand of this Court in the , cases of I.h.!;;L..E.b.! . L!. P..R..! .o.g. B..m~.r..!.�:..~n.. .......- ..........'=..!...:f..g.........................J. D...?..!::l..r..~.!l.~;_f?__..._.C._P.r. R.R.r.:.~J..!.PD_ ....--��--Y..?....!.. ~-QJI1J!L!...�.�J..Q!J..~..r.::............9...t.. . .....I.o.t.~.rn..e. L..._.f<_l�!_ygn _\::.l..g ~ CTA Case No. 5tt. o r. 4 18 ~ Sept � 16 ~ 1 991 ; B..! ...._.�.9.r..t~ n .�L...1;:.Qr:P..Q.. t9..CL...Y...~- C..,pm.mJ. r:. �.,:i,._Q.!J..I�!.. . . .9...f... -In.t. . ~.r...o e..L..B..?v_I�!_I'JJ,_tg ~ c TA Case No � 4 20 1 ~ r:.... b..t..Q...!.......Y.?. ...-'........C..Pmml..?..? t9.D...~.. P.f ...J..n..!:_I?..CO.&..B..!=.?..Y.~D..k\.�. ~ CT A Case No . 2 9 53 ~ August 1 5 ~ 1 9 8 2 ; l!t. B..t ~.o_I?....Q.___g_~-.-. t'-l ~o_.:U. ~---Y..~. 3213~ July 28~ 1989. Therefore~ failLwe on the part of the petitioner to s how that the income from which the withholding ta:: has been withheld is included in _the gross income declared is fatal to its claim for refund. This notwithstanding the success on the part of the petitioner to prove that there have been excess creditable withholding taxes applied against its 1984 and 1985 income tax returns showing net ~ , WHEREFORE, in view of all the foregoing, petiitoner�s claim for refund is here denied. SO ORDERED. Quezon City~ Metro Manila~ November 11~ 1991. ~~(sLQ~ ERNESTO D. ACOSTA Associate Judge

DECISION CTA CASE NO. 4134 - 15 - WE CONCUR: ~-~ F'resid j ?;'g Judge CONJA{;l;~A~#C.~R~AQUIN A4sociate Judge I CERTIFICATION I hereby certify that this decision was reached after due consultation among the members of the Court of Tax Appeals in accordance with Section 13~ Article VIII of the Constitution. ~~ Presiding Judge Court of Tax Appeals � 5~ 4