CTA Case No. 5446 (Resolution)

Republic of till� Philippine' COl'RT OF TA,� APPf.,ALS Quezon Cit) l ; 'ELOP, lEt r BA: h. OF fHE CT.\. C \ 'II�: 0. 5-t~6 PHIL PPL �E~. LEG.\SPI BR.\. Tll, Prom 1 g; tt�d: Lr,G...\~PI CII"Y, DEC 18 1996 \ ppellant, Yersus- THE REGIO '.\1 DIRFCTOR, BIR RE E" ' l E" 0. 10, LEGASPI ( rf), R �: �v. � E oFFlCF.R LEO.� \R >o L DOR BIR REYK ;rE DTSTRIC I '0. 67, r EG.\SPI CITY, Appt�llee .... RESOLU' ION Considering carefully the papt�r denominattd as "Bril'f T� or llw ,\ppdlant'' filed b} (Appellant)DL�nlopml'lll Bank o tlw Plulippmes(DBP), Ll�gaspl Branch, -t!gaspi ( ih, t lt' o 1rt motu /!Topr!.f!. finds t Jl' same not onl. d lll'tl e in formal .md lto�gal requisites :.. but bt�. om hl' junsdiction of this ( ourt to entertain. Firstl~, the formal req uirtments "hich are not follmH�d 1 �r a n to the designation of the partil�. and Lillt� of J � pk.1ding pn�scriht�tl under St�t lion -t, I ul � 5 of the H.uks of this ( ourl \ 1ich statt� that in .111 cast� brought or su hmiUt�d to this ( ourL, till' ta. pa~ t�r o1� tht� aggrit�nd part~ shall be callt�d the ''Pl'titioner'' and tht� Collt>dor (mm ('ommissiont�r) uf Internal ReHnue shall be rallt�d thl' �� Rt�,pnndE.�nt." And tlw pleading (or appt�al) shall bl� t�ntitled " Pl'lltion 'or f t>\Jew.''

, Then, as regards the number of copies of the pleading or paper to be filed as required under Section 5, Rule 4 of the same Rules, there shall be six (6) signed and confirmed copies in addition to the signed original. Here, there are only four (4) copies filed by the appellant DBP Legaspi Branch. Secondly, the amount of docketing or tiling fee sent by appellant DBP for its pleading is only P300.00, whereas based upon thr prescribed rates of legal fees for the Court, the tiling fee should be P400.00. Thirdly, the Commissioner of Internal Revenue is not named or joined as party respondent. rnder the law, the appeal by the taxpayer to this Court shall be from a decision of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds or internal revenue taxes, fees or other charges; penalties imposed in relation thereto, or other matters arising under the national internal revneue code or other law or part of la�w administered by the Bureau of Internal Re,�enue. (See Sec. 7(d), Rep. Act ::'\o. 1125.) Hence, it i' indispensable that the Commissioner of Internal Ren'nue shall be made party respondent in this case. Finally, which is most fatal, the dispute or litigation here is between the DBP, a government owned or controlled corporation, and the BIR, a government bureau or agency, which falls under the administrative and adjudicatory jurisdiction of the Department or .Justice pun�uant to St'Ctions 2 and 3 or P.D. 242, and not within the

juri~didion of the Court of 'Ln: \ppeals. (See De,elopment Bank of the Philippines Ys. The Court of Tax ,\ppeals and the Commissioner of Customs, G.R. � ro. 86625, December ~~. 1989; Philippine . 'ationa c Bank YS. Jllllllissioner of Internal ReHnue, CT \ ca..e . 'o ..J-H5, larch 19, 991; Gm ernmcnt S<.�n�ice Insurann S. � tem ' Commis.-.;ioner of Internal RewnUl\ CT \ r� 1 e., 'o' ..JO-..J o-.... \ugust 28, <><>O; � 'ationa Hou~;ing .\ut writ~ '"'� r�, nmi.,...ioncr of Internal R<.�Hnm>, C � Ca"l'. 'o. ..J3 ...4, ~eptember 2..J, 1<)90; Phi ippine nternational Trading Corporation"'� Tht> Ionorable Commis.-..iom r or Intl�rnal Ren�nue, CTA Case . 'o ..J-tl'"', ( cto 1 r 8 1 no; ~ 1i ippine . 'ttionr~l Oil Comp.m~ "' n 3iennnido .\. Tan, r in his capacity 1 t H.' C11nuni\Sioner of nternal Rennue, CT \ ~"'.1. l' � 'o. H55, tay 30, 1990; Philippine . 'ational Bank vs. The Commis"iioner o Tntrrna eYCnue, CT \ Case �o. ..J316, Jul~ 5, 1 <) ; Pctron Corporation ' . Commi.,sioner of Internal eHnue, CT \ Casl' 'o. ..J3( 2, Ju ~ <, t <)0; 'ationa I Dl'H'Iopment Company v~. Commi..,~;iom�r of ntl rna R<.�n�nur, CT. Cas<.� �o. 530<>,. ul~ 2, 1<>< 6 am ~eptemher ~. 996.) T � 'IF\ ' 0 �� T I �: FOR EGO I'\'"G, the plrac ing filed h~ \ppe ant f BP, Legaspi Cit~ Branr , entitll'd "Bri<.�f �'or 1c .\ppellant", cannot be given l ue rourse and t 1e .-..ame is t<.�re ' ismi~o~sNL ~~ . ~ r-R ~s�J ) 1).. ( OSJ. lre iding .Judge