CTA Case No. 367 (Decision)

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' DECISION - C. ToA o CASE NO . 367 - 22 - basis . We may also add that similar deductions were claimed in prior years by petitioner and yet respond- ent did not see fit to hold petitioner liable for the fraud penalty . As we stated in previous cases, the liability for the fraud penalty can not be made to rest ~olely on the amount of the und erdeclaration or on the amount of deductions claimed. (See Yulo v . Araneta , CTA No o 84, July 8 , 1958: Firovano v . Comm . of Int o Rev o, CoToA . No . 524 , Sept . 29 , 1960o) In resume , we are of the opinion that : (1) the right of the Government to assess and collect the deficiency income tax for the years under review has not prescribed , except with respect to the year 1946; (2) that there is no deficiency tax for the year 1945; (3) that the disallmvance of all losses claimed by peti- tioner for the years 1947 , 1948 and 1949 are in order; (4) that the bad debt deductions claimed by petitioner are allowable , except the value of the rice and sUgar distributed by petitioner to its employees in the sums of P8,367 o07 and Pl , l79 o82 ; (5) that the disallmvance of the alleged "interest" on preferred shares has to be sustained for lack of evidence to justify its deduc- tibility; and (6) that there is no legal or factual basis for the imposition of the fraud penalty as regards the deficiency income tax for the year 1949o According - ly , we find petitioner liable for the deficiency income tax in the aggregate sum of P30 , 214 o28 for the years 1947 , 1948 and 1949 , computed as follo~s : i'' 22

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DECISION - CoTo o CASE NOo j67 - 24 - the unpaid amount the surcharge of 5% plus interest at the rate of 12% per annum from the date of delinquency to the date of payment . Without pronouncement as to costso SO ORDERED o _ Manila , January 30, 196lo (Sgd o) ROM N Mo ID1ALI ssociate Judge WE CONCUR: (Sgdo) MARIANO N LE Presiding Judge (Sgd o) AUGUSTO M. LUCI NO ssociate Judge i' 2 4

CCRU 1 NETHOD .- Only after the accounts receivable are actually collec- ted , and the expenditures �pertinent thereto are deducted , shall x x x have any claim on the share .(CONS01IDAT"D HINES I1~Co vs . COHH . OF HIT . HEV .? CT CASE �NO o 578 , ugust 7, 1961L ADV J'JCE: SALES TAX .- � The advance sales tax is based on the import invoice value of the imported article, including expenses at the time itwas received by the importer, plus mark- up . (SOUTHERN INDUSTRIAL PRODUCTS? INC . v . C01'1Jvi . OF INT . REV ., CT Case No o 941 , Nov . 20, 1961) . AD V 10REM TAXo- d valorem tax should be based "on the actual market value of the annual gross output of the minerals or mineral products extracted or produced . " (Cebu Portland 9enent Co o v. Commo of Int . Rev ., CTA Case No o 706 , June 21 , 196l) o PPEA1; Municipal Board cannot appeal to CTl o- The City of Cebu, in representation of the municipal board , is but a government agencyo If the govt o itself can not appeal to this Court , it follows that its agency or instrumentality cannot do like\vise . (HUNICIP-1\1 BO HD OF CEBU V. BOAHD OF SSESSMENT APPE LS, CTA Case No o 851, July 20 , 196l) o PE 1; Who may appeal o- The City of Cebu , although duly constituted public cor- poration, does not fall within the meaning of the word "cor- poration" under Sec . 11 RA No o 1125 . (SUPRA ). ARR STRE CONTR CTOR (SECo 191) .- rrastre service is that which covers the handling of cargoes at piers and wharves . (V IS YAN CEBU TERMLuL CO ., INC o v . BU . OF INT . REV . ? CTA 719 , Dec . 8 , 1961) . BURDEN OF PROOF; Fraud Penalty .- Petitioner denies having committed fraud o Therefore , the burden is upon the respondent to prove its existence . There is no obligation on the part of petitioner to prove a nega - tive fact . (N VA v . COMM . OF INT . REV ., CTA Case Noo 568, Septo 25, 196l)o Buyer in Good Faith; 1iabilityo- person who buys timber from another may be held liable for the corresponding forest charges and surcharges , if he cannot show any invoice or other document evidencing payment of forest charges o ( NI1A PENCIL CO ., INC . v . ACTING CONM . OF I NT. REV ., CTA Case No . 619 , May 31 , 1961) . C PIT L & ORDI NARY GAIN .- s to its distinction see Zobel Vo Comm . of Into Rev o, CTA Case No . 622 , 623 & 624 , April 29 , 196l)o

� DEDUCTIONS ; Acc rual ba s is .- Item of expense is deductible as an expense in the year of payment and is not affe cted by the fact that the obligations was incurred in a prior year . Deductions in the case of a taxpayer filing his returns on the basis of actual re ce ipts and disbursements, must be Cl aimed in the year of a c tual pay- ment . (NAVA Vo COMN. OF II T. R.tW ., CTA Case No o 568 , Sep t. 25 , 1961 ). DEDUCTION; Bad debts o- Futile attempts to collect extrajudicial1y the debts in guestion and the destruction during a conflag~ation of the or- lginal invoices evidencing the indebtedness justify an ascer- tainment of the debts ' worthlessness . (WESTERN PACIFIC CORP . v . COMM . OF INT . REVo , CTA Case NO . 720 , May 22 , 1961) . DEDUCTIONS ; Necessary & Ordinary .- n expense will ordinarily be considered necessary if it is appropriate and helpful in developing and maintaining the tax- payer ' s business . (SUP ) DEDUCTION; Interest on extend ed payment .~ ;nter~st paid pursuant to Sec. 99 ( a) of the Tax Code on the extend ed payments of the estate & i nheri tance tazx,eset ar e deduc- tible code . (MAG . al . Vo under Se c. 30(b) of the same COLL . OF I NT. REV ., CTA Case Nos . 354 & 355 , May 11 , 1961) . DEDUCTION ; Deprec iation & Mine depletion o- The taxpayer failed to present suffi c ient evidence to jus - tify its claim for deduction. Allowance of deduction is a matter of legislative grace and the burden �of proof is on the taxpayer to sustain the depre c iation deduction o (C01JSOLIDATED MINES , INC o Vo COl:M. OF INT . REV ., CTA Cases Nos . 565 & 578 , May 6 , l9bl) o DEDUCTION ; (Losses , bad debts & interest) o- That a debt, previously found to be worthless and charged off in a prior year , was s ubsequently collected , does not render the deduc tion unallowable or illegal . ( PHIL . TRUST CO . v . COLLa OF IT . REV ., CTA Case No . 367 , Jan . 30 , 1961) . DEDUCTION .- The amount of loss during the alleged fire was over PlO , OOO and the same sho~ld have been recorded in petitioner ' s books & records�o (CITY LUMBER INC . v . DOMINGO , CTA Case No o 716, Jan. 31 , 1961 ). DEDUCTION .- _ � Income tax paid to the US Revenue Service in 1956 is de- duc tible from Phil o gross inc ome earned in the same year by an meri can resid en t who has no income other than that derived from Phil o sources o (LEDNICKY ET . L. v . COMM . OF INT . REV ., CT Case No o 646 , March 2 , 1961) . DEDUCTION ; Bonuses , when reasonable o- One test for ~etermining the reasonableness of the bonuses and additional compensation is ' the character of the taxpayer ' s business , the volume and amount of its net earnings '. (KUENZLE & STREIFF , INC . v . COMM . OFI1T . REV ., CT Case No . 551 , April 28 , 196l)o

INCOME ; Gross income .- ' Gross receipts ' of amounts which do not cons titute returns of capital , are part of the ' gross income ' of a tax- payer , income means ' cash received or its equipment '. (HOWDEN , et . als . v . COLLa OF INT . R V., Manila CC 22848 , Nov . 24 , 1961 . ) I NCOME T X AT SOURCE .- The word ' source ' can convey only one idea , that of ori- gin , and the origin of the said reinsurance premiums wa.s the Phil . (HO\ID.r!:N , et . als . vs . COLL e uF INT . REV .-, Nan ila CC Cas�e No . 22848 , Nov . 24 , 1961) . INCOME; Types of income from sources within the Phil .- The types of income thus designated ( Sec . 37) are not all - inclusive as regards the taxable income of non- resident from sour ces within the Phil . ( SUPRA ). INCOME TAX; When is there failure to file .- The law does not authorize income in one year to be inclu- ded in the return for another year . ~o income tax return was filed for 1945 but was included in his return for 1946 o This could not be possible o There is therefore a failure to file a return and the tax may be assessed within 10 years from discovery of the omission o (PHILo TRUST COo v . COLL . OF INT . REVe , CTA Case No o 367 , Ja~ o 30 , 1961) . I NST LLM~NT, payment by o- Under Sec . 5l(b) & (c ) , if the amount of the tax was in e xcess of PlO oOO , a taxpayer could elect to pay the tax in two equal installments o But the taxpayer must elect to pay by ins- tallment to be entitled to the privilege o (ACOJE MINI G CORP ., INC o Vo COMM . OFINT., REV o, CTA Case No . 772 , Octo 9 , 196l )o I NTEREST (SEC . 5l(b) & (c) o- . The interest required under Sec . 5l(b) and (c) is based upon said tax from the time the same become due o (SUPRA) . INTEREST ; Maximum allowed o- The maximum amount of interest that may be collected on deficiency income tax can not exceed the amount corresponding to a period of 3 years ~ KUpEuNrZsLuEan&t to Seco , 51 (e) v (2) of . the INT . TX CODE , as amended, STREIFF INC . . COMN OF REV ., CTA Case No . 551 , ugust 21 , 196l) o INT~REST; Liability of the govt o- . The government cannot be required to pay interest on na- tional internal revenue taxes which were erroneously or ille- gally colle c ted by the Comm . of Int . Rev o (LEDNICKY ET . AL . Vo COMM . OF I NT . REV ., CTA Case No o 646 , March 2 , 1961) . JUDICI L � CTION o- Judicial action for collection of an internal revenue tax is deemed commenced with the filing of the taxpayer ' s ap~eal with t bis Court, for the purpose of reckoning the prescriptive period for collection under Sec . 316 and 332 of the Tax Code (SUNGA Vo COMI1 . OF I l'l T. REV ., CTA Case No . 676, Octo 25, 1961) ;

JURISDIC TION; Prescription ~- . There is no conflict between Sec . 306 of the Tax Code and Sec . l l of RA No . 1125 . (FEATI I NDUSTRI ES~ INC . v . COMM. OF I l\'T. REV. , CTA Case No . 775, April 6 , 1961 J . JURISDICTION OF CTA .- We can not order the refund of the amount of x x x , which represents payments for municipal license and service fee , for the same is not in payment of internal revenue taxes. ( HILADO v . Domingo, CTA Case No o 712, June 16 , 1961) . LIEN ; its nature o- In the Barreto case, it was held that the lien for forest charges is not only a charge on the forest products subject thereto; it is a personal liability of any person in actual possession of .the forest products or whoever �had prior posse- s~ion thereof. ( GUERRERO v G COLL . OF I NT. REVo, CT Case No . 285 , August 31 , 1961) . MARKET VALUE ; its meaning .- Actual market value of a good is the price for which it is bought and sold in the open market o ( CEBU . PORTL ND CEM~NT CO . v . COMM . OF I NT. REV ., CTA Case No . 706, June 21, 196l ) o MILLER ' S TAX ON MOLLASSES .- Miller ' s tax is now imposed on the value of molasses pro - duced .and later used in the manufacture of alcoholo (CANLUBA NG SUGAR EST TE Vo COLI. . OF I NT. REV., CTA Case No . 604, Sept . 28 ' 1961 )o OILS; Specific tax on manufac tured oils .- If canned pineapple product s produced by petitioner in its Bugo plant are agricul tural products, it follows that the oils used in the . operation of its machinery and equipment in said �plant for the production of such agricultural products were used in agriculture within the meaning of Seco 142 of t he Re- venue Codel as amended o (PHILo PACKI NG CORP. Vo COMM . OF INT . REV ., CTA b26, Novo 29 , 196l)o' ORIGINAL SALE; Its meaning o- If forest products are ro ld by the Gov ' t . to whoever cuts and removes the same from the forest , it follows that the ori- ginal sale is ~ade by the gov 't. and the cutter who sells such forest products can not be held subject to the percentage tax imposee by Sec o 186 on his sale of such forest products because it is hot the . ori ginal s~e within the meaning of said section . (GUERR3.:R O v . COLL . OF I NT. REV. , CT Case No o 285, Aug o 31 , 1961)

� .nJ.\J: � \S IP; For atio� .- Tho fac t that petitioner s failed to co pl y 1th c rtain r equi re e � s for the val idity o t ho P' shlp agreemc t oes not ._ilitat against the t xabilit y o sucl. P' ship s a corp . ( SUPRA) . PA.rt .. I!. s: IP; Eleme ts . - (a) agreeruent to cont ibute oncy, ropcrty or indus try t o co 01 uud ; (b) intezt t aivide to rofits amon~ t1e co tracting p rties . ( YS) JL & co . , !lC . v . C011. OF IT . R V. , CTA CASE o . 677, Dec . 7, 961) . P AYl.fE T OF T Y 1 GErT .- Since the business a o t isappropriated a portion of the a~ount entrusted to hi � d paid less than ��hat as due rom his pr ci~ls, the latter re liable or t e de.Licicncy pl us surcharse � (DY P , et al � � COLL . OF LT � .-EV., et 1 . , CTA CUwO No . 538, pril 29 , 1961) . ill LTi; Its deter inat1.o:n . - rhc liability ~or the ald solely o t e a unt of th de.~~~~ o cductions clui c � (PHIL. J REV. , CTA Case Io . 367, J � 30 PRESC \1 ... lOL ; Judicial A io . .. Res ....once t ' r � ..s rer to the instant etit. �o. fur view i s tanta o t to a judicial acti .. for collcctio � (vAPITOL SUBD . I C. v . COMl . ":' Ii<T. REV., CTA Case I.o . 711, Sept . 4, 1961). PRESCR PT..0 I. - Since t 1e deficiency � co ax vias ass ss ., o ~ or a out A.. ril o, 955, the Gcvt . is aut o izc to ccllect t e sa e by distra� _d levy r by j dicial ~ctio i thin 5 vear from t t dt-.te or not later than April H', 1960 . a.. � � CO 1 � OF IT . RE . , CIA c~se .o . 568, Set . 25, 1961). to the instant .etition for is ctio r c llectio of th t x. Case No . 535, Feb . 25, 19 1) � ...!0 . - cc . 3 1 :rovides th t into al revenue t es <~-~luding income t :c) ~ y be assessed i �hin 5 yea s after the et� n . as filed or � c1,e d � Sec . 332 pro ides that such t '--'-a y be coll ect ed i tldn 5 years arte assess cnt . ( P~riL . TRUST co . v . COLI. . OFIJTT . REV . , CTAC s No . 367, Jn. 30, 1961). eal est tc �o er SU ... . , ...!'C . v . CO � OF I T. e 15, 1961) � R AL A. J.Y IT T REST . - Philippine E gknee s ' S �i ~ o , I ..c . acte r ly as an agent of � pet i tioner in ef ectin t e importutio . T1 r e is no reaso by the ri cipnl , like tle petitio er, s�oul d not bo treat ed as a eal part y in lLterest in a tran action ar; s ing from an authorized acto~ its age.t . ( JTIOTAL P ~ 0 P. v. CO � OF liT . REV . , CTA Case o . 553, A gust 9~ 1961 ) .

s ,.UT; Es op el- T e rule is ell established that t he res pondent (Comm . ot Int . Rev.) has porer to kc reassess ent . This po er oceeds from t e gene al uthority conferred u on hi by law to collect all ational intern l revenue taxes and to en- force all latvs in rela ion there�to . ( SUNGA v . CO -: . OF II T. R.!.V., C1'A Case o . 676, Oct . 25, 1961 ) .. RECOVE Y; Irescri tio a defe se . - m li'l inst t petition tor t e rec ver:' taxe u s i n s ti- t uted after t e expiratio1 of 2 years fro the date of p� ~ en t. But rcspo de~!t d d not set p t e defe se or rescr:iptio. gainst tho recovc y in his s er or at y stage or t e proceedirgs . T e same? there ore, can not be d ied tu pro ~i or the two- year r:Lod is escri tive t jur s i tional . (I IL v . DOn - GO CT Ca,..e I.o . 712, J e 16, 1961 ). REFORESTATIOH EES .- Th collection of r forestation fees m_der RA r . 1 5 comes under th':) j urisdi ct i o. f t ' e Bu . of Fo estr y not ith te BIR . OWLL1 PSI CIL CO v. ACTI G CO 1. OF V., CTA C se ., r:c -i ~. _t No . 619, Hay 31, 1961) . � 0 , L TER~ L RE �nm :t: cases J.nvolving rc s of into nal re e e t .e claimed to L.ave cc erro eousl or � 11og lly p id, tax "er need not waid fort .e decisio of the C .� of J.nt . Rev . efore inst::. tu- ting l the CTA judicial ac ion fo t heir recovery . ( iAYA TRADH.G CO. v . COl: h OF 1/T . REV ., CTA .1-o . 897, rov . 6, 1961) . REFU D.- In cases involvil e of in cvenue ax s claimed yer need not to mve been erro~eously or illegally ev. b fore trait for the decisio. or t e c ss inst i t uting in the CTA judicial action covery. (SUPRA). SPECIFIC T . CIGAR T E ' .- ?he petit�o er, as _arten o the I er� 1 Tobacco Co ., is liable tor the pay~ert of x x x s specific tax . ( T GU v . ARANAS, CTA Case .o . 535, Feb . 25, 1<)61) � SURCHA GE; Sec . 183 . - Sec . 183 of the T C de is datory . It conf r no dis- cretion on the Comm. of Int. ev. \vho cannot disro ~ard t he la r and substitute therefore hi., o perso 1 ju g nt. (CANLUB G SUGAR EST TE v. COLL. OF n T. REV. , CTA C s no. 604, Sept . 28, 961).

/ assessed at their of .ice d corn ei> a urban .' ILO_LO, CTA

-- CO �ISSIO ER OF CUSTO�S; His po�mr . - Co � o Customs can ass upon issue not raised appeal by an import er . ( BLAIR v. COl ~ . OF CU&TO ..S , CTA C se o. 686, -!.arc 25, 1961 � COl. O.ISE PE'AL Y. - lmposition bythe Coll . of Int. Rev . of a compromise pe- V., nal y is unauthorized nd illeg 1. (DY PEH, et al . v . COLL . OF INT . R � et al., CT Case ~io . 53 , p il 29, 1961) � COWRO ISE P 1 ALTIES . - This Court has no pouer to i pose "co pro ise ~en ltiesn. Criminal violatio s of the IITRC may be s ttled extr ajudicially by compromis agreement . T is cour ay not intervene in nego- t 'ations looking torard settle cnt of such cases by co promi e. ( GUE R RO v. COLL OF !IT . REV ., CTA C se ro . 285, Aug t 31, 1961) . CO- OWlmRSRI P; Distin isbed fr. P1 s hip . - See Len, et al . v . Co � o i t . rev., et 1., CTA Case o. 738, Sept. 11, 1961 ). T .- Ys e l Steel fg. Co . is an unregistered partner s hip, _d there ore subject to corporat income ta p suant to ec. 24 and 84 (b) vo. ,fCtTe av Code . (JU Y tt. L & co ., HC. v. CO�� i . OF I TT. CASE No . 677, Dec . 7, 1961) . CORPO TE IICO ETA �� Co~heirs rho om p operties �Thich produce inco c s .o �ld not a to tically be consideied rtne s or unregistered partnership, or a corporation , � ithin t he inco e tax law. ( DE LEO, et al . v . COru �� OJ lrT . EV., et al., CTA Ca e No . 738, Sep . 11, 1961; CT CASE ~o . 61 7, July 31, 1961). ' OUSTO DUT 1 ; Its r.�~e ing under Sec. 181( b) .- Tho phrase 'customs duty ' found in Sec . 183 ( b) of t he Tax Cod should be � e pret to can tho amount of custo s dt.ty le ally due and aid by the impo ter . (SOUT I Il DUSTRIAL ... PRODUCTS~ r~.c . v. CO 1. OF INT. REV . , CTA Case No . 941 , Nov � 20' 196 ) � DIVID DS OF DO ESTIC CORP . (Rep . Act 901).- Tle la provi es thnt dividends received by a do e~tic corpora t io rrom another do estic corp . ara t ble only .to t he extent of 25% or uc divide d i f the distributin~ co~n. iJ lie - ble to t e inCOI!lO t x or is exe pt fro such. x cause it is nm�r & ocess ar y industry under RA ro . 90 1. ( AY. rl D T " CO. v. CO 1N . OF m . R V., CTA Ca e o. 897 , .. v. 6 , 1961) � DEClSIO i Wl e appeJ..lable t t ..e CTA . - Thc ec1si tl� t is ppellable to tlis court is one t t definitely dote min~ e petitioner ' s t liauility . (TU ON & LEGARDA J,J:D . v . COI..I: . OF lN:.t: . REV ., CTA Ca e ro . 746, e�. 17, 1961). tmt expenses.- urpose of entertaini g vern ent of~icials deductio1 or bei g c t ~� ry to blic po- 04 .' � EV �. CTA Case 1 o. 568, Sept . 25 ,

J6VUCTIO~; Audit & leoal fees; Chris t s bonus , etc . - See CO 'SOL 'IED .:l1ES, 1 C. v . COJ' i. 0 IF . R V., CTA Case o(!.. 565 & 57 , 1n 6, 1961) � DEDUCTIOf . In order t t an item of ox en i t e ay be deductib e, t is r quired tat eac ye � 1 return, bot s o G.oss inco~ & d ductio s t e efro , s uld e c plete in it el , d tax- payer arc e:.ccted t rake every reaso 1 ffort to certain the cts nccess r y t ke c r rcct ret n . ( SlT "'A � CO. ... � � OF II T. RE... , C? C se o . 676, v0 t . 25, 19G ) � ecessar y t at to �.duly DRAWBACK (Sec . 106 b Petitio e .aid e duties t i nqrted ~ ut failure to expor s c rit 1in o e yea as provided 22 of t Phil. Tari! Ac t of 1909. He ca ot n o 1 effect of s ch failure by e g llore ad a ck or the same Tariff Act. (ASTURIAS o CE 'l' � L 1 I OF CU TO s, C~A 992, Nov . 20, 1961, . ESTOPPEL (D ATURED LCOHOL).- here it a pears th~ t the alcohol in recti icd ~ tho circus unce that tle s and cietified to y a de atm: i ,, c u;ill not c...ccpt tl c et~ io.. er o podific ts.:x due �thGreol , it ei that tho gov � ~s not estopped by its officers or ocut . (VIC~OR S CTA 499, Dec. 16, 1961 ). ESTOPPEL. - tax ollec- The doctrine o estop el does nov ro ise cases ~ tor~ ill the collection or t es, except in v . com � validly ontercC into de sec. 309, Tax Code . OF IT . a~v., CTA Case Io . 676, Oct. 25, 1961).

e- ot~er planter, it c not t.e T Code . c we .0. 693' . y 31 ' t of n- FOREST cr GJS, Liability for . - cther or not petitio.er ct ly cut the ucts ro th~ public crest or crely purch sed e., te ro other per- sons is not materjal ro th rpos~ of deter inli g his li - bility. ( GUERR ,O v. COLL . , ~ .1 ball ac _1 es .... es are ga bling device. (BLAIR v. 0 �� 0 ' o . 686, �1.arcl 25, 1961 ) � FR TCHISE; Ere )tic . .. Th exempcion p ovision efe.s to those rights nd 1 g g ' bj.ch are not enj oyea by the public i eneral, but by the rrantce of the r anch. se' and does not embrace the mon ri ht or rivilege fever� c tizon to ko urc ass ( VlS AYAI ELECTHIC CO . v . CO �~11 . OF IrT. REV. , CTA Case r os . 1 o8, Oct . 5, 1961 � fo act. 1:le fact.sn; s y'