cta_decision CTA Case No. 50605060 1997-04-08

CTA Case No. 5060 (Decision)

REPUBLIC OF THl PHILIPPINES COURT Of TAX APPEALS QUEZON CITY ABS-CBN BHOADCASTIN(] C.l.A. CAS NO. 5060 CORPOHATION, P e t I t i on e t' , - versus COMM ISS I ONHI Or I NlHtNAL Af:VNUt:, X �- i_) t .: I 11 I s IS cl 1 11' l 1 ' . 1 a I 1: I d 1 111 I 111 l It.,; I d I llll d t> t� d I I t U e d EJI"'I"Oirou::. IV Ill U I I \J I II d I 8tll0illlt 19J I t u l li<; l lr 1 1 d q u a 1 t e 1 � ) r 1 ,) J . I II I :; dIll 0 U n l: w a I d l I' I nereas;::d I r, 1 I'd, l:lvl, /h.5. h.5 111 an dlue111h:d iHd 1 t 1 un �t 1 I ed on o -t� 1 t1 tt c 1 d 1 111 l u l 11.., 1 <.i u ' t. 1r �.JII <1 1 l <:: r tll 1 _, L PO l lltull�tl fratel i 1 tit 51. a b a 111 t:-) 11 d '' d h y� H (;) ) l! I I I I r: AI: I tJu s . bi::J:J, r e s p t:H..i l 1 '''I y, Pt:LI il!lldl' I' I I ud ri t.. I d I Ill I u 1 I U j' illltf IIi te!tt::J' r-eo � 1 v.,;:d I� y l It(; u I I I t,t; t> I b J ll�ll 1 i e 11 l uli :C.:b, 1\:Ji:;l lu ttle d I I l! u I II u I 11 d t i (If i lie SeOOIId nt II P�� I d l I I cl I <llili I II II l ()'f' u I I u Vi :; ; leleVISIOII -� l-'10t1,:?.:.t.4, 12.-.! . IU Had to P b ,;L6.1i::l. 4b

OECISION C.T.A. CASE NO. 5060 -2 - The said claim also inGiuded l 11 a payment the franchise ta>< In the amount of pI 0' 2 56 031 . 00 I o o r r' e s p ll rt d 1 n g l tJ t. It e l It 1 r d q 11 il 1 t 1 (JT I 8 u ;:> . Pe I I I. 1 11111.11 I I t; i.J i <i I Ill til Oil l h I ti COlli t l;; bysleru Inc" V tl . {. Oltlhl I !:iS I 0 il t: r ol 1111<.:1' nul 463U, July ;;, I uu.;, \I I I I ' : I I I I, ,, I! I I' t II ol Pr'eti 1 dt: n I 1.; 1 li<CI t:le Nu . tJ >. I ' I I II\ j I .J d I d dltd televiSion dUJ' I rl(j t It<-" 11er ltld c ,-, v t; t e d I It tl ''I d 1111, pet ill l)tu: ltt::!l t: Ill Wd> lit!! IU l!.-,1 llt!J lllldc:l d thU!:l1 IOU I I .:1 Ld t:: I IJ I i ...t Ill' I I I =� � ,1 ; i I; I '-� I::. why Ill <Hll-: d \1 I I II d p1; I I lld dl t:: 11 nw betnu ll<.>rll:�;, lt1w I.CIIIIl 11'1 the a I n f. Ill EJ I I l I n 11 t:; d h t: p II I� I I " I' t 1) �� .1 u ;,t , 1 1 11! 1 1; a b <:J w11 1 , ! 11 "'a ' I decided lfl I d V tll ol ,,, .. I''-" i_ I I f Ulil!l � '' ct I 1 t.: t I I i: tl I Itt'! de�t 1 1 : 1 e11ov t' I r1 II G It I b '�' I c< !( It d t pet i 1: I 0111-JI II C 11 I S t: d til I ll U the p1:11 I ud lit! her�e tn . II I.>� t; I 3 I It I <> l11 I II d ,, I Iii I I dl i_; i I II ct I I u it Republic.: dlo I il I' tt d I I) H I I ' I l t7 I c1 \.' I S I 1 J I i IIU . Il must bt;! J I Vt:!l't t l11:; b r.tl!l to i I <' d t 1\1 t-: II l I II l II� i I u hI {)) 1i f 0 I' e U I I..:; d \; d ti t1 d 0 u I d t: d tJ i/ lllb L.OIJI As a 1 l e t' n d t 1 v ot dGltun, p e t t l 1 o n e t' t: lttt t I I' t IJ I S 1. 0 Ill' t d t.: c I thH; I II a l: it� ;.t 'l j I I

Dl::t;ISION C.T.A. CASE NO. 5060 3 I i ab I e tor llle tranohise tax thett its tax r�ate should only be 3 ot ts n��uss reoetpts and 11ol b% as or�iuinal tv pa1d I I I �t I I t I I Jh l 0 t ::it! i i I Ll i I 'I as J, ' lie t�. i , 1 '; 11 cl n t 1 11 \J l u t h �::: Ill tlte 11� ',\ II I '�' I it:q.d I I 1 i I " l2b.l., l11 t:V : I!IIl f '�' I II d I \1 I d tl :i C U ltiJ 1<:: I I I 1 U I' d I l I "it: I ��; l1 I p 11 I' U l) 1� put ,\ I I <.Ill I t< t; I 1; I II (j T I 11111 t Ill�: I o II!.).1� c :-l b d s 11111 I d1 l <:!liiJHil"�'';, i'"' 1111 ut 1 �.111,;111 "''' 111 vJI111.11 I lt;l i:l blld I I L�to Hlly t ��:i" Ill ul l 111111<; ltild t) I d\!UI .tid(-} lII i:l I I ,, u �.; II t1 I lJ I II \JI d II t .., 'i \ ) I l '" II I I I II u l tJ I ) I Cl ; t: t II e I "" I . e I II t II a II 1: H t"l cd d II y <II ;:, e1 d \t d ll l � \J d . t h 1-; i I tJ u uli l t-J i. Ill u I I t:.' I Ill b :, I j ti I I ' i f I o; Ll I d I. ,� " , I> e ()I) Ill t1 ,, 1'<11 t ,,r� t lit�: l t-1 111h li'" t�>d t11�d bit.-. I I �Jlli:: t at l i jll Iv I II Cl ,, l J 1 I I I I II '-" u I" i II 1.. <1 i: d !;, I I I I II ' (; d t> u ot "-dltl ,;I)Jllfl:IIII'.J litllvldt.il. P- tH: I tula u I ,II'., \1 I ' "'I I::.; .. Ol'd II I"' ()j I I I� It! lo f.1 Cl '/ I fc �! �dl llu I 1� I r:;d I es I 1 "' . I)' I I I tl I I' \I "' Ldl tJ .>' t lin fll ilJH.;>I I y t X n I ll '' I u I l II I ., f d Ei J)t:: I ::,ult L Ul" tllllfHllctlltlll! Ul lot� I t;;d I I <::I flld)! IJa l'o::;(j II I 1� t:rd l>y \< I 'l jJ Cl y . Itt dddi t 1011 lllt'i ulo , lhe Uli-llttt:t:, llo ul � I (I 1 o, t" tj ;-_ ,..I j' .1 cc�ol!lllb :;,litill 1-Jc-tY tl uliGiil!::.t; dA -:l j l f i V o.A i t ; lll tU 1111 I i" I � ) �I' I (,1%) nt Mil 01 u.,; I tH' '' It C 1:: l:l ) b 0 I UI d ti <i I Ll n ltd 1.111:: s a 1 d IJ c r- u e n l d u c :::. li d I I be 11 , I IU o t� all ax:b Otl llt i ti I"I"UIIt:l\lbt! 01' cH'I\ I IqJB rhereotr x x x . "

DECISION C.I.A. CASE NO. 5060 -4 - It Is petitioner 's analysis that the afor�equotec.1 sctlons talen t:ogetller� will lead to 11 conoluaiou that 1t sha I 1 011 I y b::: ltllli1:1 tur rt <�nell 1 s tax 0 11 ts I <)I ; t) I I� I :c., 1 I u '" I l.lt-f J 1.1 I ,. I " '�.1 I "' I � I I I a ,-; l I 'i l I 1-.:::, � t II Ll l I :::. I l I & ::, t I I I I Lll�l�:� r .,, t ; ,., I' I clti\. II St: t d H 11 f; I ) \ l I j ' f tl II I '''' t l1 I,, ''I ell ill t111 r��:;;llll'ld so pt: l I l I ullif I I I t:: .J d f' l' I I I I 1 II I t r J1 I t"/ I <:.l VJ W I t ll It 1 ::, ', u u r� t 011 29, tfl I cl d t 11111 d I I t>l t '''- ,;I �JIIlll<;li 1" I�' (>b<>ltl' 1 n t II <-: d t.llil I II I b I I .-.\ l I \i H I ' Ill; I d u I t; II , , t: I I i t '' l � l '1 1 . U It t-: t I ::;, - ,_; l I i l I i ll (J I' Pt�t;:; 1 d>lll t I :l I f l t;: t' i d ; I rJ v '-' h tH I 1 II d J\ I . l I II !J t r� a n (; It 1 :; "" ; It u H 1111: vJ d ) i r.<:";tor::d lhe 1 a 1 L: ,. 1 ::. b u u. 1 Nd t I '' ll.:l Con11111 st. 1 nn (.llld l ill' II I 1 1 .. 11 : .� p or 1 a t 1 o 11 i'tl'ld Com1u un1 c,_ t 1 <> I I Ill I <J II u I' lli"' lldd the An s VH:r� 1.. f f I' 81; , I p, :3 �� 111 d ( I;' 1 t) I c��:t., tllt'!V '/tJII l illl �tu I ll I \.Hll) C\ 1 l. ., I IHHI I I I ltu.� , ll�;ltldllltf lltl'8ill pelit.tOIIt:f H r � e h t I I i I I ,., I ' l � : f u I I I,, j I i.i II I. II I b t�J t il " ' I lit. I tJ S II EJ p I ' '-' <;; t.: II t <t d It> Wlltilliuf Ul nut pet I l I Oil til I 5 I I ab I t o 1 1 r� a n c 11 1 s <: 'l a x u n <f e r b e G t 1 o n 1 1 7

DECISION C.l.A. CASE NO. 5060 -5- of th Tax Code, -r or the parrocls OOV11' i ng the danuar�y 1991 to the fourth quarter of 1993. It IS i 111 p e 1� at 1 v 1':1 dl tlllb po1nt to quote the d I I I et� r:11 !' 0011I.I' OVOI t;y. ��secltoii 111 .. lax u11 rran.;hr:;es . r\ i IV p r J V I ,; I u II i) t� (J t.: H <':I cl I "I ,, put. I ct I I d �d I. t l '''�' C:()llt i HIY ltOlWtilt::.:'ii:itidlft\._j, Tlt<7l1:: bhali bt:l I<.!Vi..,d, dt-iti<-JS:ci<:HI <lltd (;td luGil-:'d lit l'tll:ifHHil t \J i:l i I I I' d II t: II I ;; t:. S .. Up o It I It H '.11 !.n:> :; 1 '� c; r. I p l S �1 i r dll t t\ t;J I' II I II tJ ::, b C U \! d I tJ � i I J V I l1 t:J I �iJ \ j I rt It t� I II\ j i II t":l J" I d II G 1\ I b t , ,1 I <1 X I II d 1 : I ; o! I d d II , .. U \'J I t It 1 It'" Si;ltt:dU It:: Iii t.li.iGI" I !Jed l1ui <:!flti.lui . ( ;,; ) \1 1i e I 0;; c I I I ; II i I I I I I h ;. l: I t 'y' ;J d ; d Ill I >:I d l t! I Stl[lf! I I u:> (iJI Uti t.,f.,j,JtCiiiU diH.II<JI 1. "' I r� \I i ,\ 1' It ; 'I ; l tell II!, dltd I ,,.;j I tl f)J odd CdSlli�\1 �>l I It I. t-J ,,; \ ,j�,, I j'� <J I ( r-) fl I ( ,,; J Utt o l.!tt;i I i' diiC III :l"i<.� I \i t I t, '�t ) j>t:ll Lei! I Ul ntt l eu ::,ltd I I I I t�: l It,., l't! I Ill It vv I I It , c o fill II I S b I U II e I �..IU I y '" J.! r u b l; H I. d I I v t:: d �) �: o 1 d d til; �.: '" 1 l tt 1 11"" ,, 1 1, v 1 s t , 'n, 1 ll " '" c 1 1 , , 11 lr.:h ut IIIIo, I.. O!It:, dl1tl ll1t t�.�:ltlllt ""lid! i�u b ll t1 I ;,:n; l l u r.l ll tl I 1 b V I lt t h lH �tel d II u t I II l t' I' n d I H.:�:\/t11'111H , .:lltY pt Uv' I... I"" u t cill\' '�'"I ci I 111\.J I dw to l:lil ; O(�ltll'iliV ltulv�,tittblcl\dln!J. " (A.::. d IH ; 11 d t.: d by I� . t, . / : I P � U . !J I' h -� I\ "Sect1011 b. AI I t� r a 11 cIt 1 f.; o !::i , g 1 � t1 11 t t> 1 1 t.:tll::>es, pe l'lh I l B, I t I 0 cit t:HS 0r 0 t llt H rot-ms of' 1:1 ll t ll 0 I' I I' \1 uiH;I"i�ll�� I"Rtitn '"'

DECISION C. f.A. CASE NO. 6060 ti t e 1 ev 1 s 1on t.H' o a ct o a s t i n u s y s t em s .n. ..!.J. ---r:.!U.!. :LC! !.- ---f!.- ...-..... Q�..}.J?.!:.. ... - !..t._..__ .. __ l!!... !. � ---�� _____ i her'ea Iter , ll'l't:tSiJt!Otive of d 11 y �t� ran oh 1 s , !Jidllt, IIC611Se:: . perm i I, c 1:0 I' l. i f I 1 d h.l o l' �) t ilur OJ'hib uf� clll1ill�l I i y l () npf:r1.1t e ur'i:llll'td t .. v d IIV u i I I,:,;_ , .i\)��JitCV <)I fl0J"::o,llti, llu l'rldl � <�I lr�I:VIbl<ll �. I ci ( I I � II :;lii:ill btl dttl.litJI I :el] Ill i j ) 1:;' i t l \.; ,,. I I II u u t tit c d IJ I It (J I I I y " l I il��.: IJ U .-! I <l " I 1.. I Jilltil U It I 11 d l I ()II S dllol 110 ;-;tCi vld!V ' " t'llllll� Worhs c.tnd ,:,tnllillltl�.:.:tlit�ll-, t�i llt�ll Sli�->'t"SSOI' S WhO 1\dVi. lilt;- I l�till dlld <.tlllltul 1 l '/ >l i.iSb I qlt l \1 q t I (I I I t I IJ d l'd i tt l I 1: �Ill 'II I' I ' . - �. 1\dl\llli I h Ill Ill;; d I I. (� I I �! �: 11 l I I , I It\ I i II () d d;: u h I I II \l II<'�;,.� 'c� <:; I . v::.:. l t.l\1 :�, : t ltal c�IIY la.lltl I I�; I u \I lo� I , I) I 1.1 I ;, t.i U I tc" ''Ill,., II l. 1:/ I I II , d tl;(; I b I Uli ('I I I. i1 tl , t I o I 1.:! Ill t I tl I 0 II '-' tl d Ill 1\11 i I I I !�!::; ltidV t I II d I l y I U I 11 \:I I) t I' I I; t'.: ( ) ,. lli" I' I u :::, I d � II I I .o� I ll I II t I f i l"" 1 �ld')S fl Ulll l\t.' , l . I u Ill; .j.,,, I:.�, I !11 I h I ''L�: I \/�:d I�Y I ;, '" p. I I. v 1111..;. I.J U \II It,, d Ul.{, \ J I iJtl I,, llfJUII dll ana 1 u,-Jnll. ��nt1 nvtt -;v I 11 1 Itt.! ,.�;til I I I ed H I� lib I I o .y,lcur, IIIC V:�i (. tillllii I b H I li II (-.!'f' ui I Ill t:H'Illll ReveniH, ruled ttl d ( t lit:l I'. II. b(u A I :>I' Ill i ttct l.t::d dI I 6XtSlii1U and I I' ;t:dt s l�! I \ :.dl ,;tl t ll t< f tt n 1� I u ,. I) \I 111e Ndllunal Te 1 P-GOiftlltllllt (;i:J t tull:, \ U I IIlli I ;-; :;, I I> I i d I d II ( ) I t I il v l; t l'i .... ._,. I l .: t) t ( J I' 1\lJS: "i�tt::O:!tUIIdtlll .. dl <jlllllt:IJI llhl lflt, dlllliutllV ur I 1 � e 11 b .:: 1 -, . , ' 1 �- � � I,v ! i, , llu<l d �I I C Ollllllllli I c.: a I I l.l II ; ,1111 I II lc! :.., t>; I ce l .:1 I ''I I�' IIi� I I o.;. w0I h b clII d L I; hiIIi u II I .., ..:11. I 0 II ::;; :- It II II I d I"' ., , '' 11 S I d �.. I '"I as r 1 "* " '- "' 1 s"' , 1 " .: -; 11 1 � t 11 1 , 1 , 1 w a l ,,, 1 � A I I G '' II <j l--l I ' i:i I I CtliiH:: dlid d 1� I' d II U II I t, ., d l dlllltiSd, l.IIIS court udnnot ; tnl I VI' o s 1 d 0:.. (J r d Cll Ill dl i.1 t I Ill(:; . lhe1�:: has lo t'ld i:l 11t:JIIldi'Gdllull I II 1ct I.() t'ht::, t:l' I t.HJt I li'<Hteltll.it:: l> < veo>lt::d I' I y II t

DI.:CISION G.f.A. CASE NO. 5060 7- is a mere personal prlvi lege and is revocable. I p a "!' r� a 11 o h i s e 1 t 11 t:J r� 1 g ht s 1 p I' i v i I e g e s and obi igatlons of both the contracting parties {the t'r-anchlse holder and tlw statl:;) are well defintH1 an<J tHH'ves as th ;ontr'aot between t II liHii � ::; u �.1 it llHli" l -. r <; I 1 h ri e x t e 11 t o j� opt: t a t I <HI , e:r�ea <)r -,;:,JhHt:,ttil ��" ' �;raH,�:t,t:it.:; tax to b.,; pa 1 d l11 u-,., 1 "�' .. , ',. . 111!1 t "A ,, , ''li!Jd 1 u11 , , , . 1 111 1 t.,ut::s d I . t> I H ' ' I i ,., � I ' :liJU\,i;-<.jll!�! cJd I ill llltl the c n n. 111 1 5 b ; o u <: r l) t� Co111' I l) j A! J I i ._,'I I b Ill lit�� ';" �" I) I' II l I l I I' I I ' lfllOf'H<ll and .. VJ �:: d ,, .., " I l i' l II IO' I I llll i I'\ 1 :c. 11 I f' . :.>I !l' i I d u �� ! {,I'' II d I i' _!I. t> i o "� 'I lit ll<d I (�:d tl X I::. i I I Hi r � i.l 11 1 � 11 1 ' ..: ,, 1 11 , ; 1 , 1 ,. 1 ' 1 , \ 1 1 t , ,, 1 <ll' t tn: jH: 1� I I I U II' I c\! <.t� lit.':ct:lill"''l ..i I I \H; i ,_,lid lttll l ill> I' I' dlt�. It I ;c,u u j� 1 v . 1'''11� i<'l li I U II I I I Il u t; <; t: i 1 I t> , i l I' u , 1 1 u 1 e ;':.l ' 1 t.J 1 t d 1 i I ali u It I;,<.: }I ,�l ll t t� t J \ t.t \l �ll H1' / / '' .c: i ''n M �.1r uti j >J ).' I' u l I I I . � ii <; I , ,�, u 11 t� <J 11 I I, � 1�1 l i'ld t t�t::tipOIIdt;fi I H 1.\ ;, bli<J\1 I d c.. I 1 I I f ot 1� I ct- It u II i S t:: I r.i X<' ,; r � �, l '''" IIIII d """ futll til q u n r t �- r s o t 1 \�1 B 1 t , ' , l.l!t:: fr:ctltlll lied a! !hal lt lilt:: J ,,_;pulldcitl HI.:�, l'iliilllllf�;<l I�� J 1 ' l' I o t ' I'V V I I t ll >:.! I 1 1;�ll'i�:1. d ll d f> <.H lit I l 8 I ,,,.. jl I ) l c\ I d II l I y J I :,1 U\Jt11'<lo, \ l1e ,,I \llll I l�.ctlil d I :if Ill(; I I 1111 I d tJ I t; I d I l 'It I I d 111; II I ,, � c.1 II It:�: \.<'Hili II I :; .-- I u II \ f�J I L ) , �1 it tt � f'll I II l�:.'!l ,,,, t I' V t It t1 I. e :-, p u ll d '' II I t, I ;1 , i\ i I d lit l1 I ;; 1.: I ,, ,., I I j II I I' I p 1 1 v 1 I �:' \.1 "' u 1 d r 1 t � ti I ' >I l II "' �" ' �, v ,., r ;;; 1 \J 1 , I v lu Ullti "' Ill 0 I 1.1 j ud l I ; <:> l. ll d (' :- q til � : d 1 d I � d 1; I ,, , '! l I I c II l II t; 'y I; u u I d It () l d \) '" i I I I l u t II I ,. Jiil�,fl l;illd II d I " t; 1'1'0111 tit! S U \1 <0: f' �; I U I I I) I 1\'/ icj t ill l II �- i.JI 1 0 V t: I' IIIIi 0 li I d tJ I cl I II.; f I <.J I he :... 1 J '' e 1 "' 1 n fH1 w 1 ut t II e c; I ;:t t � 1 Ill d persu11 Ill' C 0 I' p 0 I' . l t 0 II 1�1�om the tal.tt. , ' (l/ Wo1 d::> and 1-'ltrao 4 II � 4b'J)

DI:CI810N G.T.A. CABE NO. 5060 8 A " I i o e n s e e �� on t h e o t h e I' h & 11 d , u 0 n t tH' :'> n 0 I'' i 0 It t 0 II e S t . t t: IIIH' V e S t e d interst, nor does it constitute a b I 11 d 1 n g (, o n t r� a (; t be t w thHt t h e p a r t i & s , lHJ t 1 l 1s a 111 e r v I e a 1 t: o be e n J o v e d alj mal t.e1 dt lli(ltii!Je!rct: <:l. the 11 II I I I In (I t� \ li l:l f� d r I) lj I cl I i\ I ll \J I i . I ill II'" ; t. d i t1 .lltt.l IIIIi! I'.,: (1t.:l :::.('ltLti l"'!fllll . lit�!illt>"t I d II ,; I ti I d lr I t; n I) r v (" n d 1 1 � 1 ..,. � , J" 1 d :;;, .Jiid l'loi CIS<S I tH I , I i �! r . '''I I I ., "''Ill' i I I v t II l:> I 'I I I � ' '" I ,, . I I I IiI I I 1 I l I I' l I I" rebld!lltl<;ttol '��If\ c I di.ti I y I ""' ' () li " "' . I II �� I II ' J I cl 1.� I i" : I< t; :; I HI II;/ t�; tl I .ct I 1 1 ; llU � ll l t I I cl I h t;t dlllllot 1 I y 111 I 1 r.t;il;.,t:t 1 :-,:,ttr'"' 11y 11..:, Ill , .. i llf i f l l t ) II I t:d l I t�il�, ..ti l d It rJ :-,\I. I t: 1. d I V ''I l'ttllll<' v�J,; 1 I. :, dlld I t:llihdllll 1.'ct l 1�11'-> :; II' I tl I " I iJflt, J dtl't.Jll I I �.tilt It I !.:.��' ll<�t:.� !\ I_, d I I ,, I I , ; u d II� j d i I �til' .It I:.,.,, , d l II It> l_.t.ltl( (.dllflll t I Ill�- It 1 :�, u I" d ti:Hidr'Ud l t \til lit:! [IJ lilt:, ,, If.,;,, l I I .' .llil!ll t ',;,l! I..; II I I qitl fd lilU<.'(.,i ll'v' \,I dl :-, l I I II t I (ill II I 1-'" I t t r�. n s �� I ,. �.1 ! ''�'I :, ')II d I I t�:\:ill)d j, I 1:. PI I,, I l�lJ<-t d lid I:, ( I J u \; I s I II II ' I 'p II 1 I Ill l II t:! I I )II l '' j l It,, il I Ill . :,,; d I � I .-1 1 ' 1 I ! I I 11 I "' rtlltrtU (lY th I) f �"l�l�u,; I:. i It 1 oi \ I} tl I I. I II I t-1 ;, I I I I .:a \ 1 l ) I. I . I .It ptJ.llllllfiHI ' I tJt) I dttll t I d rJ,, . i} i \ l - f\ t .., , ill I lid I Uti aI I existiHJ I "'I I 1� I I �..tll<!lli :ot>> IUHI I II ,.,j L; I " I t; I II V' l " I ! ! I It ' I I ' .llto,lt 1 . , : 11 I 1,,., I 1 t. 1 urtet� unde1 IIBIII!Iil Ill /'.�� I :, I I d IIl:l 1 d I d'.v. Il wa:> 0 rr I y 0 II lvit:ll' u It .�, I 1, at plltiUIIt:;i' agatn

DECISION C.l.A. CASE NO. 5060 9- a new tranohtse undet' Hepublto Act Nos. 1966. So dul-ing the pet' i ous covet-ed by the ota1m for- refund, trom January 1ut lo the �1 oU I l h of !Jt:l:l j l ll)lif;l I t:-.;;,uud I' II ,, l lit:' fe I <H;ullllllllll 11;ci i 1 ulo .� t Utlifli I ,�.J ,,. t t.Ji& , t f d I I I; It ' s '" 1 �.: t> � 11 I e 1 i IJ y 1. I� 1 ::. '. t.Ht r t tHe I I l 1 \lilt I t .. i >I U '' '. i I '' ext.: I otd u t1 \.J t'.l I <..t I ul l II,; ,1 flo t) II i 1 i > ..1 Ill" lo I I �Ho<:id IJ y 1.111::! und pt'l t I Ulltl Ill' l 'I I I. Hd '�l�Ji"J ;i : t d iii t"' I ... jd t-: b t. I I pi I ,, ,, I ls pet I l. I tJ)t-t;Ji' �,, t d I I ill ,, t. �J I fp; I II d � t) t1 t a I II dlllfllllll j I It Ol' llJIII.JI t. f d I lh t I,; I I"' L\ II I ,., d ll 11 I I II l t:J I' IIi) I I ll I t> pt:ol I I I�HI lll I I I cd lolt ..ldltlldl'V ttl, ll1e ddl�i OJI I i ltlq I l u I . I .:l I <I ' I I 'vJ I I I I i d v � t It d e t I' t: 1: 1)1 'l"llldliqj t I i.; f I I <J l I .1 1 I ll l li �., I 1 111 I II "" ii IIH ill fl I lo , I, I e ::. ,t jttl V111�11 I u I ll ,., l d " c; h d lll1 t I) I l It t:: h � ( j'\ I d I I t! I -, ct I I C 0 de , VIII I .: h 1 .. I H HI I y 1 d <> \1 I d 1:: S : �"::;I:C. ::3:. n. HtGO\/r-y I ax tH'f'()IH!!OIIi:i I y 0 I' illegally (olleclad. Nu suit nt�

DECISION C. I . A. CASE NO. 5060 1) - proceeding shall be malntatnecf in any Court for the r�ecove1�y ot' any Nat i ona I I nter�na I Havenue t ax h e t � ('I a T t e 1 � a II e g t: d �t o h a v e be e 11 e I' I' o n e o u s I y or 1 1 I ega IIy asses sud or� ooII ectad, Ot' of any penalty clatmed to have beelt ooii<H)tecl without a u t h or ll y , ur o f any t> UIH d 1 I t:; 9 t. d l o II ave been (;XCe!:lS IVt: nt� IIi at1y hl�lllitt:l 'WI'Otl{]flllly col lt7cl.;d. l� 11 I d �: I,; 1 111 IJI � r 11 ,, d 1 1 r c 1 � tH.I 1 1 ltd5 ln:hll dilly I �: d ,, I l l1 ,, , <II I-' I IJ , ; d �Jo d I II 0 I ll I tc::I It,_, I j,.j( .li<-11 �''I may lt:; llldlll l dll!>"l �,; II lc I I i ''I ��I t>lltdl (dX , l)<ot II d I y, o I �, 11111 It d ...- I� r; co II I� o1 I d Ill n I" I p 1 IJ 1: 1:1:::. t of� dut H ,,,., Ill diiY �. ..,j:,l;";' , Ill� lll.ll tillll ,_.,,. pI' ll c t;tHI I ll \J :; !1 ci I I I� t: I >t�' \J U It ,, I t e I Ill toX!J I i ell IIIII o 1' i ," I : "/�� .II '�, I I �llli Itt: tl.i It' 'if l�c-l �'ill(" Ill ()I t he I d" ,1 1 1 ' , ., 11 ,,, 1 t v ' ', �I'"' 1 '1 I t � '� :-, ur d 11 v SliPI:H V<:!IIIII\J t;dll><:c! lid I '''d)l 111 I !-.d '-'I lui 1--�d'/ii"leill: Pr0\111./tO. ltidVt'itUt , lllc.t liH \ <,Hilul:.:;lr_jl)t;l' lildY, :: v u 11 \rll l !If J u l i'l .n 1 I I t' 11 �; I " ll>i t I 11_, i " I "1 ,.,. , rJ 1 11 n d u r� c 1 e d 1 l .- 11 y L a �� w t 1 �:1 t :! 'HI II �1 "c 1J t t It., r- 8 t I I I II I I I' I) I i 'd i I I (! II ,, d v fH � It I ' \! d ' ' Ill d d i ' ' " L I I I ' p d y lllt:lll I ' l ,; ,, l I v I �) it d \,! \; d I� 'I il:; " I ,_, <:ttnti\-"""'11/ I' 1.1 i'�dt,.llld l,�,ul "1,, �I 11 , � f,, 1 11 .. ' r. 1 �1 , � 1 '" (j r ill tllct "' t_,omm 1 b!> 1 �llt>)t ill lnlvtnrtl \1 b . I11U llic l.tHitl ol il:l)( ,. i ,; II d \� 0:: ' "' i''; d i u I I I \' i I,, I I I I ltd ,; I d I lit t IJ1 I t�:f�IIIHI IIlii Itt! t\111 ��:dfl "I lltl�.!lflcll li l< \1 tj fl II tJ Clll d I I il; ,;ttllSc.!ljll�:ll I ,, I lit; ' '' t II l u I I d I. Appu.:i I, IIIII t:: l I .... l��:d w I I I, I 11 I it �J l \11 U- V t: d I pH I' I 'HI - . I t� . It. I \'�'�> \1 (;I t f1 I I '- u I I ,.; 1. I < <1 l d f1 H ( I lilt; i II d ' . :: I d I II u I II"' I' I d I Ill ' I�" I I I I I I ''I l Wt1 V tJ d I :, I :.. d !11 1 ll l l u " I� d , �, U I I. \_If jll ,,,_,,, ,.,,,, II�.J I d �' IIIII b I Ill :, I d J l "I I ''I llH 1"111 '-' l II u <J ,, . j ul Wu l. t) the �t u11 r l t1 �Ill ct 1 I I; 1 ��I lnoludud I II I I. S ul'liJtlli;tl t;l<tilll l'til ldlllli,d ltlcd ��tilt llle

OE:GISION C. f.A. ASE NO. ti060 11 ot� lnter�nal Hevenue. It was only In 1ts amended pet t1on �t led w1th I. h I B C 0 1.1 I' t , lhat. petition er decide<.! I II l he hope lltat 1l to iiiGIUde lhlti w II lllt.:!l I I I Ill cil ddt.: 1:;; 1 nn . lJ n 1� tll' I q It '�' \ t' I V . �, II I l .-��J 1 I 11 , l 'fl, l1:1X Po:! t It I (.JJi<;l ,� ill ''I I d, I� tl ll�:: �.. I I l I ,,,1 I I., Ill! I \. I ILIIIIId I�� I Ul l' <Jit )- til.:: j,ltl' l. I l I OltUI � '" I d I I >111.1 I d I til ; li� It � I o.;qllll <'lll�;lll \>idS btd> t " I J I �., s - "' (I II y l ,,,, ol)l I l')llt; 1 \i u. I II ut San I 1 agu l <> I I '��',. i , If ol I Ill C!l'lla I Rvt:rllh';, l:lf l'l11l. ib I It It <; ; �; i I J�ll I d I '' ,., l II c.t l d I I t 1 I I d )I I II! J I It .� H II IIIII :-. t c� I! I >Ill I l d c. I c1 I Ill I 01 I'' ltlll�l i i \,' { \I i 'l: J t' "i I J t l II I I I '-' l II .., � ' II !i I ;:, . li1v I dt;;;:l 1�1 ul�i.tl�l V I Ul I tc�.l . '" .1 urd l II< d l� I o 11 I; ( ) I I l.t j .: l 0 I �. I I I . .. I q " ) I I II II I ill ,;,ll 'uj () f " I I I.I;'] I d I II ,1 I u 'I i I I '' t; I .j ' tt 1111 ;,r.:,: ,, 1111. liul I I 'y' t ll � ( � ( ) \i u I IIIII u fl I t l1�1 I II d v ��: I I �.!l' b 11 tlll�:c>l. lllllt>d' d llll li <:! l1 11\ I'-' t' :�dtoJ II I d 1 it "' I I I) l:l l j \) I. II b I fl Ill I II d I II d Vd I i tt,j t: til t: )( p f.! 111 j I \ Ill t� . " lh<> I "' i I. .; I ': I <.l I Ill Itt; fit t It I iJiltH' In ( l: ); II I I) I I �� '" ., lil1c'ltle o t� pl-; I I �-H.I;::. t 1 om danua1 y 1 -i \::1 I I. o <JII �II I t�:l ,, I I i d1d 110t lllCIUde i I u I u II I (1, 'I II �.i I' l ,, I lJ I It 'J I u I "> II why S.llllll I d Cl I ';j I) I II,, I II d t:: t It f! Ill u til I I II a I

DECISION C.I.A. CABE NO. 5060 "12 - computation. No ev i clenot: was pr�esent:t."d to Sh lW that anothel' claim �ror r�erund was "f I I ed by the petIt i 011e1' to ill COil(; IllS I �Jil , I'' <� t I I � II I I i I d I I t \i cllilil till l u I i ,, , 'I ,., .:.. '"II I I IIU f I"' ti II G It t l> ,.; ll! !IJII I � it It' I! 4111 OllAfll f II I 1 li. [J I (1� j, I t-i �.1 ' J i : ' \I :1' l'.l o.lb.tJ! t� ll,tl:l!. .l; , '.j 1111 QU,41\ I I It 1 {. ,. ' I t ,:' d ! .1 l t) ' I j j e ! u11. r tt I I , b I '.i'.Jii, . !NO �IIlAH ll.H tool.' I �I, I. 1. oi�J .,_, I !I, J c, �ld:,. �If 31!u �JU.I\ II i! I '1 :1: .J ' ill, I UIJ, :JJ�I li Hil �.1tJAH 1 t H I�H: I' I I' . il -4 I ).f1 I I . 'p!\] r;, J. ; I IS I �lilA I!/ f li I- 1 i Vii 1 .;..; I. \J(i \ , �Ill. 1 �. , itJ i I , b �.. nOb, -'�I .iiHJ uU'.I-tllh I �.I !.. "I ".1 In, i �:;o \ HitJ o 1 JillI �JtJAhil U i .,� I �.I � ': u. :>;I. \Ill II, I, il 'I II ;I I l;. 111 I, I I' ./ I 'I ' ; J i I i u I � I tI Wilt ill: I� Ull Iii ., 1 �w I> I COillllll ::;; IU!idl I) I I t I I <' I I' �.� I II "' \; \.';' II l f (J l <J u I cl 111 l � I lu Ill tn\1111 "' ,., ., I I I I I J II t' I l 11�1 d Ill') ll It l IJ - p ., () I ' 0 t1 0 ' l> .:! I - I:) I) ' tox UO\It I I 11\.J I l!ci I J '�' ! I I ; ' j . t () t 11 1:.: ( It l I I I ' I i I d I i '" I I ' I I ' I ' �; ' so lillltlllliJ. ilJ\l\-IUN II. IHc fl. b :C� . J I; j ,;I I i:"! ,Jlf /

lH:G IS I ON C.I.A. CASE NO. 5060 t;j - t,;ONCUH: - EHNESlO 0. ACOSfA Pres 1 d 111g ,Judyt; 1- t t I l i� / - t. �� N It"' I �.�I�Y l , t I I I I )' ''�' t It I Itt-!\; I ' I 1111 �r\'n . I �aot.ud t.! ' l I I "I I ,.) . �'' I I. I [, I " v I I I 0 I t ll d I t, I I II" I l II I I ')II ' s;,; I{ if\ I' i ' :;, I > I Ill (j I II ti q �.,

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