cta_decision CTA Case No. 44384438 1994-06-30

CTA Case No. 4438 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY lr,.�1l "r.J�tn{U---.rr~.j)TL~J "1"~"1-~1.1"-1.! Dr. AAn"l!.'..JI.T. q .__'!{ TRUST COMPANY , Pi?ti tion..::r, - versus - rJ�F f~-~~-nJ\. -.~~4�M IL~i,-J. T� f.lJ'"f-.IER~~ ~ INTERNAL REVENUE, Re-s..o. onti~nt_ X- - --- - - -- - - - - -X DECISiON t:�:.�..z:--:~1 ''- .�'�l'-fi ��~ t.l t' "i.. -� ;(_jf�'!Ili i!l !_! . ;. 1" I11. '--" '! 1I ~- !" . . "";=� ....... ... ---�-'� �� �-� .-! t .. �� �-� �' �- J. �-� � .� ��� �- ,I "! i ... l J, �� �;~_o, II. rt-��-�.�:.�::..r.�'i._t.i... ,.,-�,�!�~,,:-:--:.r� �f t" (�-��l t-,l-1. �-�-�1--�--� �- ,. ~-_.~�.r1 i~-.-l;�",�..t..(._.�,..\�_�.,;:-:�.-t� 1~n:~.�1:)~1O.:_~.,. , r � ,,:::..,.._-�.�,,;:.;,1';';r.,;_:.;�,;,�l t",:::. �: � -�,( �ot"l(i,:::.rl��t. -:, � �-1 1b. 479

DEOSION- C.T.A. C~~ NO. 4438 - Page2- t .-. ..-! �-� tl-1�-� c�t t-.��,.:�;.�c-'-r-J�,�--�.'!--l ..�.-},�:.�;.1t-1.t� !-r.:-:.:1�-1t�-.}'�::-:�t-;.:_;..f-.-.1 1-1~ .-.!- �. ~'.�.-�.1� �c-�'1� f.,-). 1-1 .�.-.1-t-::-!1-11,..�1�!-1�,:-., f-' f ~ .-,1- 11�1-:1.1171.!-I~n I '-' .� - !- .-. ) f.J �.'=:; ._1 ,� ,_, '�.� tL--; ,�:-:�:..;.:.;.!-11-1�1,.:....,-.--} lL--.,,-:-�;.1/ T�(-�; t-1(1 t.t-1-1,:-;-�. !-,.:.,;..Co-�1 ,-:.:-:1.�-!-1.,..:. ;.!-i.t..:=1_'f_-1/! rf�,�,:--;�.t-1�,-.-�-,-r-l .Tr-�if-i---�i1.!1.(�-1,:�-:�:.-(-11-..�--��,t- tL-,--ri;;r l;�:--�t1<' ';r . .1 -- Hence.. t.lie inst::t.nt petiti(:.tl Section 27C' oi the l (Vi6 N;::1.t.h:mal Interna.l Revenue Code r1-�� r-.�.--��,1' !1..�.--};.:_:...c_�... ~Sec_ 2 70_ Protesting of assessment_ - ),c;lhen the Con:n:ni:=sioner of Internal Re-r:.renue or hi:=; dul;.r ::t.Utli.::)rized repre:::entative fin<L:; that proper t:nre; :;hc�u.h:l be a::;::;e:;::;e.J. he shall f i r ::;t. notifv the ta.z::&tJ)- ;1.v e r . f f .:)f hi:; finding-:;_ 'illit.llin a. period to be pre.:3crH)e(j by irnplementing regulations. the t1.1{payer ::;hall be required to re:;p�:)nd to sa.id notice. If the ta.xpayer fails to respond, tlw C�:::.mn1issioner shall i:;sue a.n �'-=t��.--::�:�:o-:��;�:-;�.�c--'��-:'�r-I-1�t-:�' !-lt-� 1--��,'�-:1��o-:��P-�.\..-.;J .-.,!-1 lt-L,1��':-�� 1-1�I�-1\�_�11�1-l,j=-.-,�o-:'� . \_. Suc11 ;:t.:=;:;e:srnent. rr- �:;1�:.T;T' t �P. rr--�'r'.�--�,t,;._:...�-=.�.1._.,.:_;..���-j ;:J.drnini::;tratively by filing a reque:;t for re.consider3.tion or re.investiQation in :;uch form. a.nd '--' manner a::; rnay be pre::;crit)ed by implementing rH!ulati�:)n::; vlithin thirt.v P.O) da.vs frorn rece.iDt of the '-' f � � -� ' I .!.. as:;e.:;:;ment: .:A1Hrv-?i:;e, the a.:;se:;:;rnent sha.ll become fin;)l and una.ppeala.ble.. If tlw pr-:;:.t.e�:;t i:; denied in V'l'h(:�le �:)f in part. tlie 1.1_1_(_11. ~.71. (_11_1_;=..�).1._, :--�'-��=.J���:--�;�--'�!i�--.�1� �=-t�t1-�� .�.--��t-1 ,�.--�., r- .�.--��..�--���r-r--���....-.,�.�t-�=�-t�t-1��,.-_.}1-1 �'=-1�1---1\�l ;.:..;..r-�.-:J�;�-:�;.l\l7 tl} �' 1'�' �:;np;::..-,1 .. .I./ ) .... tf' c�~.ft-".',0.1..,..- V~:~:'t..-JJ. 1l')T;.T J "::: '��-j�~'!~._.l.�="�l�1�-)' t} �' t} .. 1"::: fI-"';l-!~.)t-]:�-�:.~::-t.- !}}'�:l.T;t� c.: . :J. ...) '.) '-� tl r� r-t l-}1- tl-,1� tl-,1� f n 'J -1?> (>'1 6 t-1 d\r +-(}t-.-1 ~1 -~~ '...::'~ f> T} ?>'~Il'=� \,',71. �~ f-1 �~~ �,f f 1, , _ ) ' � ' ,1 l �' .... A. y TTo:� 1i '�' l '- � .1, .11-�' l-� '�' '- '� �.J �-J �' '�' � - � � - � 1_ , � ' �- � 1I , _, A. 6. , _ �-� receipt of the ::;;::tid dedsh::.n: ot.he.r'Nise, the decision ,.-:).1-1:�=-�11'1 l~-..�,.�=.�.,�-.�.,�--�.,1-I-1<=�->� fl�l-l"�=-�il } ;�-:�;....y....J�:-;:-' ..,-.-�-n�t;_-..�_,.t--rl.r c.-.1.1-1,�.--l ;.-..Jl;._:.-1-Il''=-"'�!l.--�-l�:�-:J�~~----,1;:._;.. . {..l":i,.-.~~ in:::;e.rt.ed by PD 1773t 'T.r:�;:�;-�.t1� t1�,.�--�.,1-1;":;.1- .'.-J.;,-.�,;,:..c~-� 1-l,.,-..,il-- .'-J.;�-:�.t-.�i '�I' t_~J-l u�~�t. tJ-.�i;,:;.. ~.-�1-..,-..,.L..;,:.;.~c�-t ,,.-.,1-1 1-,,::.:.~.:��~�.,..,-�.,t-l.'.-!,;:.;.1-l't'c__-. ' p,:::.rt�. -�. .-t=t �G=>.\-..=..�.�.=...�.,.:.:.:....�.=..�.�.=_�,t-1-1,:..:..:...1-lt� ,,.�,;�:--\:,:..\-=....-� 1-1�1;..:.;.......-l ,..-....,,"""It.�.=....�t� ...-.1;.:.;... tJ-1;:..;.... tl-11.t-t.;,..l { (, ', �. �_�~.:1 .....� ... '- Tl,7 .... ... .-j }~--�.r...-....-, ,.~i...-. !;..:..;.d .-. 1-1�1;,:;.. ttJ-1 '.;-::.' tr-t-'-�u-�t;.:_;..;r:.�t�. T.,.�,Tl.t1-1.i..t-1 .t.j_11.!..Lt.-T;�T ��,-! a ' c~�� 1-1-,.A- -l-l 1'tc--�� 1-'.;-::.',�-,..;,:.;.1�[_�J t y t .t,! (. .�_~:.'(_l.'} �~,1f t tc.� t .-�, 1-,.:.:.:.....:r�n-�...-.�.,t-lr..l;.:... !-.,. 1l-.~~. �~� t..l.;:.:.... ,...-.�.1��.=..�.1� n�-� t-1 i.�..Ir�C::t..-=....-... .t1_1. t �. tlta_.._ tJ-..�.,1,:.:..:.. ..... 1� .._, .....-.�.....-��tll-lc...;..:.-..1 '-.=....-.. 1-1,:.:..:...C-:;1� 1.c~�.-;.:.:..1-1...-..�;.:.;... . L\. 480

DECISION- C.T.A. CASE NO. 4438 - Page3- re:;pondent Vl:::ts correct in di::;rnissing the petitioner 's protest t~-J--C-1..c._��t�:-::�'�'��-1 '�.�j� 1�1 t-l��r;:�-.� "C,.t�r.�-_J�J-J�t-1 '��-.l. t-�l-1��:-.,t-� .c_-,r-_,~,1_ �'��-�1 r-_�! r��'�.)�t.�uS c�-'�.t, 1,��\rC,.c�-�' !-1- �1t�;�:�:,-�-1 1�_�.r,�t;-:�:1j '�.�-)�t-1��'-1 t-1��1;.:.,., reglenwntary period prescribed under Sed.ion 270 of the 1906 Tax c:.:::u:le. �3�.._-..,.-_..,..-,�,1-,..-_11�1-1;;::;, t._..-._�., 1r,�.,..:_.::_..t�it_t.�.,.-_.,l-r-.:_:.:.1-, �!�!._t._t._',l . ll.�'1f;.:...11�t._...-_.�,t-1 ~._~r . Et-rllJ_C_._�.l�~:�t._-I, t-�t�--�, 1.o1'll,-._;.1-H- t�;�:-.�c�-�1' ��;-::,.t-1~���.---. �it-t�,-.)�r�r�1 '��-�;t_l__l'��-��;._:.. 1.''l'1�r�_.l-1'��---�' J-J�'t-� 1.1.11�1-1;.:-:r. t.1� �1;�:.r. ~�.�..��r.�_�J r�r��c�.:,::�.-c��r-J�'.�J- n�'��-ll.tl~aJ r-� r �t '_�.,t_;.:�_:..-c- �-t., 1I1T'I 1.t�1��1 _.' '..-}.!-f-l.l.c_�..c_�,1��.--�,�t-1 h>.��F/ t.-t1-1':.;-;.' 1,�J~ 1I\TI 1-1�1_1_f_l t..'!-1 ��-~�1.t_. t_l.�.1::�.:... T1,-.�t�,-.._.lf~,.�:�-:�:�..Jc-t�� '�.--�,�1- r-}�':�;;'' t��l.t�.�l�.�.-)-.1-1;-:.�.!- c� ,V,',l\._1~_._, 1-1�1.�:._::.~t}, or after ;:l period of a.lmost 10 rnontlls from- the receipt of the n �;n;::.r ��I oi=��i ;::.n -=jC�c�;::.c-c:tn ;::.1�1t 1-1.--it�l(�;::. l�;1l r-�,;::.tl� 11�:"< 11. r�;::.a c�.-���n ;::.1';::.r '- ��..}�- ��-��- ��- � 1I ' .., ' ,.!' -� �-� -� � - � �- � - � ,. - � �- � -� � -� �- � � -� � r�.T ; �, ~ �-� I �.J. �- �-� �---..} �. � 1o~;>'�:j C� � -� I �-� � 1 � - - �- � 1--�,,v. t_1�L.::.- f-���;�-:�:.t.L�t L�..--1, �L;::1.- ..-_.�;t- t~.-..,,u. _tl-L;::.1 ��~-'-1\1 l. 1-H� -l-r-l 1-,.,-~ t - .A. .t.t_'". . E w-- u .c_.�l-a n 'c- 1- a.1�1 t.1J�;.:_.. t_..-.-) �.J !-1�1,�:-�. .-J~. r-_.� t_�...-_.-,t�;:�-:�.c�-��t_. ,.._-.;!-1 t_.l�_t�1-,..:�:--:�.. �Tt_. 1�11�l(.,;JJ�1. ,..-_l .-~J.r-_.~r--'�.;�-:�.��~-'-1- t_l. �lo�:>. t. 1L�;::-. 1�;�:-:�.�c-��1�en;.t�l ;.:,:.,.�--} 1-t-,.-_.�,t-I-l (:office 1t~~'ithout notifying his superi�~m::; of his omission . There is t-1� -1�;.:_:..r�.�::-�:.t�.�---�,r-.��-:�::.rl..-�-��� �.�--lll-c.:�:-�:�.-c��-t�t� ,�--�~r-1 t-�l�1��J~. t-� �!.!...-t� t-�1il . Et-1-l1-1��c-��1�:�~.111-l'=��.�c.�-�� ;.,�,�-�)rI-l�r1--lt�t-t�;�:�.-,�-�1- ,-J~. 11 .-_~1._.,-.-t-� ..,.-~1- ._, ���r� !-1~.--.=,,_-.,,-11�-',--=,'-..-~.!�1...t������~ ��� t �� ,.:-_1, 1,�'��:'11. 1��'�--1 ~.-..lni.f.�.-,�lLl'C-�-'�,�-:�. l.f_I_lf-_�.fJ-J� t..-.::�l.~t)'l�t�-�; ) .) t-l� �lp�-� 1~�:1. 1l1lT t1�1 --1t l�c� 1l1{�.-:l.!�lt1-��1-1'�=-1- f.) �-' � � �:. . - � 1-�1rm 1.11 111,1l11.c11 11e 1.s an z,_ssciCE.I.t..e. di�::sent.ing opinion of Justice Felix in tlle ca.se oi Republic of the PhiL vs _ Luzon Industrial Corporation ( 102 PhiL 189)_. t11e 1r-;�;:.,:.r�r�-�1�1�1;.:,:.1�1t. nI'..�--��,r--t�t�.�.--���tl ,�--�~ 1- ~.�,I'1-11..-�--�-1-1 nl' t-.�.--��,v'1�.-��-I;:�-:�.c..-....� "...il..n-.:.n,..rav. and even a~:~;urning for the sate oi I ~. '- ' arg- ument.� t.l1;3.t the 1r�)� ;:J.v r n e n t ,,...,r;_~s reallv L::1.te t�v 2 d a v~ s . I I , t t (I�r� T,/;::. 1. � T, ',i(l\\1(1 I 0 '� ' - � '� t~�J.,;':�:". t��,1;::. ���1�(�,r�1�=1 1 1-1 1 �=~t-1(1 t��,,:::. T,vT (._�, t�l (.-1 t.1��1�~�� - '� - 'J '�" �' '-'' / '�" � ' �' ~ C�-1 1..�� "�' '-� �" '�' �- � �. boun-::1:; of equity� to order ;:.~.ppellants V) pay the v.,;llole ::;um of P9,056.25 CS� per cent oi the t3.X due) for itt:;t 2 dav' s of del:::t.i,l 'Nhicll ca.u::;el no inconvenience or (_1 -�-:1. t-lt... Tt�1":-~ c-1.!-c-ut-u-:-jt.anc-e-.,i.. .:). f t_.1-1.b- 1-I-M.-.;C=l� ;._:.. t_.~..-_... t_.l�1;._:.. j_~ro:_-:. T.,T. H- - !-l!-H- -e 481

DECISION- C.TA. CASE NO. 4438 - Page4- c3se \�1F)UJd call. a.t most. f or the imposition of a l;::.t 1 !�lr�~���t�I�l..i.t�l ��-~�l r--�� ;�:-:�.1�1�'=- ��11-t�>; l :�-=-t ��:-'!� ��:-,�� r�-��.-��-��,t-.l.-rl-n�t�r._�)t�I-11.r�=�";.:.:... } �-� '-� J--V�=>� ..-;,-.-~__~,1 rl:";. (�-�i(�-l� . We c::1.n t3.te _judicial notice tha.t the Collector of Internal Revenue has conrpromised in recent years cla.im:; tll;:t.t (leserve le::;s benign (on::;klera.tion... .c.J.,.lr.!zr�.1� 1�P�.�f�-j f.����.��, t-�llP fo. i'�:> �:-;::. -:> ~L-.���:::�>. 1� . �J � � � �: , . _. �� � J merel'l for 2 davs but for 10 months. Such fact alone is clearlv' ' ' representing the petitioner . 1. f-�-=-�f.--;j111� n'�.') t-� .....,..:...rli-f� lli.')1-1� t-� l'l._.1 0...,!"...'r}A�-� 1-'~.) !- l�t~..=-� p t��1�::.' �.-"j�'~t l t _; T l l 1�::'1 lr ) t �:'' f-�l. f�--1� . I�,') tl A !. 1. �::-. v -� predkament. It rece1ved the letter of demand or ;333essment notice on Odi)ber 2 l . 19f�D. Conspicuously appearing at the botti)m of the dema.nd letter is the folh)V�.rim.~.... reminder: a":H::;:.:.:t:Pe:O:;::.RnwTAnNt.Tpl:e:::r::;Ieffil'e'l(:>vU~ritldl i:t;ahee�T-�EC>oellecVtliiotlnl the above Offi ce. Hoom 5�0�}. Jviain BI.R :Building, Di1iman. Quezon City, your -� rI=-J1�\.�). tJ~.��. =,--.t 1�.t1� T�/oiT1"1.-t�1't�1(-.i. 1�1�1��",11'(.�..�d- ..t.1.�1�1I;:::f:, ?TT�..-). 1-1�1� 1' ~.�',=�".>�..:-:.-,.-.)1�1.,:-�. t-1� �1�~�� 1� ~��� t�f�-)�l. 1�1-1 accordance V�lith t11e requirernents of Revenue P.e�;t�ulati�:)tlS No. 12 -w-=.-:. Volit.l1in thirty- (';:,o) davs fr om "-' receipt hereof: other:,.o?i:::e. the ::;::une becon1e::: final and un;:t.ppeaJ=:tble. pur:::u:3.nt t.�) the provisions of Sectk:rn 27CJ c�f t1w Tax Code." (Empll:t;is supplied.) .. It i:; therefore clear tha.t. the petitioner ca.nnot. cla.im th;::1.t it f- 11� il�.-. � \_.1 t..�;�:.,���-=��t'.� .�. t�l t.l��1�>.:�:.:' ,.-:;:.,1-1�1")�1�~.�.~-����t�. .o-:J.,-:-�.,.:-�.'.1�. ,�:-�.,--:.�1�ll.i:�:�'1�1t.�. �,::.:.'1�1�1(�..<.�;.:' "�-�'1.�-:,�.TYT \.-). t�1i:-:',, 1't.� 1�1�.:-1.\�.�1 0.-,. <r .;:~'dt�.�iT,1T \_J been fully ;::tpprised that f;:J.ilure to cornply thereto Vli11 ultimately ma.ke the as::::e:sment fin;::d ;:u1d unappea.lable . Tilne and ag::J.in, it h::J.~; been consi:::tentlv� 1wld t11;:).t once a ded:::;ion beconw�:; fi nal, the 482

DECISION- C.T .A. CASE NO. 4438 - Page5- Cc�urt c:::m no lonEer a.mend . rnodifv . much le~s ~;et aside the <:;;::nne. �- � � .J � (Adez Realty Inc _. vs_ Hon _Court of Appeals. et_ aL. 212 SCRA 62 3; Petra Duenas vs _ The Hon_ Pelagio s_ Mandi, et_aL, 15 1 SCRA 530; Tarcisio Icao vs_ Hon_ Simplicio M_ Apalisok, 180 SCRA 680; Hannah Corporation vs _ Commissioner of Customs. CIA Case No _ 4977, Resolution dated January 18, l994J (�-��,�-..�,t-L,��-:'�;�:.�:.-(.11-1�;�:.:�.!-It.�lv,_' .� t.i� '-1;�:.:�. t �,;::.tt' tt. r�ti<::.t- f--,;-.,1-!}t 1-l (l~.ll ,--��:ll-ll-1;-~t �?:J. !-1 '�:-t�r�--��('��' j-]�C�J �t�!-1C,-,r .1�� �.� , � �� ���� - �.,_. i �.� 'i I �, � '- � ��� �� -� ���� �' t-1t.:-:.".'----.!.::-:=.' c__,�_c_�,t�t1-� T=' r. )� t_!_l.l l� t-lc�-; c--.~. r-~t-�-� t;::.c� t 11T1.tt11.11 �i)( J�- rl -tnc� 1-t-r't-Ill�t�c� 1-1r:.7'.--....;�:-:�.1�[-)t- ..t' .-.1- tl-1 '=�-:�: .1' f._! -��-� �- � -� .) ---� -� 'I ,� -" �- �: . \" �-� ' -) I '- ' �- I .c-l_.�_:�,.c_-.>�-;:�:'.c_��.c_�,t-11->.:-:.:'r-Lt.. It-1 .c_.� r-_.~t�t�<-�:��:.�. �..-).f. �C-�"l-J�.�'�--��1-1 1��'1-1�..)-. ~�/\,'TlJ.>.-::.:r'�--Ic;=;,>�-::�:' ,-:J: r-1�.�_-111-�1-1t~t' l t._}.-1>.:-:.:' 1��:::'�:!--r�'�c-��'=�-"� '..-)f, t_l-.1-e. -1 t- ;�-:�:WC.,. -;l�.p�r.ai.-1;:�.:,...!-lt_.,�:__j.r.. ~I,T� ir_�.U�-;:�!r-1- ��,�-.}..'.� r t' t r1i::.TlC.!- 1-1-1 '-ll l l� t- f�:-:�:-''�--l 1� t-1-t��(-�l t-l� -l��u-� �c-��t_..�:_t.t-J� -J�C�-' '�~-,��1- t��l-1':�-;�: '��--�-�':-j�C�-'�C��.�. �� � ..,.., ��� � ', ��-� ��- �- � ~.vit.h its counseL Ha.d it -s-xen::i-:;ed dili2�ence. and teen interest in '- ' t�-�l-!;:-:-�. r-_.��t-,..-_.;<.,_-:..r!-;.:_:..�c.J��c-'� t._.ll- 1�t_�_=_�, {._-...�:J.�:_�,;:�-:-.., r_�.t,-!;:.:_.. r-_.�r-;.:_:..�c-���<�-:�:.t-1t_. -c--�t.t_J. _J_�c-l.t_.t�.,._-.;1-1 ,�-.�-.._,.-;-J�ll�r-l 1� -:1.J.1,1.:-:->� tI-J-;�:-:�.;�:-:�.1-1 c� t:: r._l1-'��--I� tlt._�.rt_. .r:1.'�- '�--' r--�-'-t... 't_.l�lt.:-.' !-1'�)- r-t-I-l .._--.t1- 1n_.r-�c-.('.�.-.�.t.t-�t.��-.�t.:-:-; .-.�-� --�t:::'~..-:lno.-r-��'~'�-� t._:.:.>... r.._ f_.t .tL- !-l�e..:. .t-1 -1 "H.-. --1.-. �-I .o.,.~l''.�_�-l1�'�---�~!':.:-=.'�- . of gc�c�d intentk�ns�... (Blaza vs_ Court of Appeals, 162 SCRA 46L) It is t.lle duty c.f a p;:uty litig;:J.nt to mate inquiries to coun::d on ma.tter::; concerning his ca~;e _ (Florendo v _Florendo, L-2498 2, March 28, 1969. 27 SCRA 432J He is duty bound to cont::v::t hi::; l:::~.~.~.~ver frc�rn time to tilne in order that he mav be I I 1�1-11-,�.-~;t_t_1__r r�:-:�.t�_-~l .--; 1� t-�l-1;�:-:�. rn-�t-..-�-��,io::r�-;:�:-�..c_:..c_�, ,..-,, 1- 1~.J-,-1i�-c�' ,�.--.�.':-~��c-'� ;.::,. . Tl-In�-c��--�' �':-j� nr ��'=- �it-h'I;r 1�c.__. 1-~�,.�.--��.n- t�-tr. j b- vI ., the mist=:t.ke and tnay <:;uffer for the negligencE> of his la1,>~l}Ter . (Reyes vs _Court of Appeals, 189 SCRA 46.) i::; binding on the client _just a::; the latter i<:; bound by the mistal:es of his L3.\�\r;ler. (Paramount Vinyl Products Corporation vs _ 483

DEOSION- C.TA. CASE NO. 4438 - Page 6 - NLRC~ 190 SCRA 52 5~ Reyes vs . Court of Appeals. supra.; Lincoln Gerald. Inc .� vs. NLRC, 187 SCRA 70 1~ Guitierrez vs . Zulueta. 187 SCRA 607~ Manila Electric Co .� vs. Court of Appeals, 18 7 SCRA 2 00; Eden vs . Ministry of Labor & Employment. 182 SCRA 840~ Blaza vs. Court of Appeals. supra .~ Negros Stevedoring Co .� Inc. vs . Court of Appeals. 162 SCRA 371~ Aguila vs . Court of First Instance of Batangas, Branch 1, 160 SCRA 352; Escudero vs . Dulay. 158 SCRA 69; and Villa Rhecar Bus vs. De La Cruz, 157 SCRA 13J t11 .�� �� t::: r� t�:�:�: lt"t�:��: f r)� 1�1.:1-. ,trt~::-"'~�-1 t"r.)� r� 't�.117 rJ��t�::�: t-�l.t-l�� '��-��-'r�1t~:;-! r� .If� J,.', ~ r lP tt. t l�(.�_J�r�1 f(__�.fr r�-w....11",.:.:,:.f ~y-IlT1. 11 f}(...lt-� .&. -� �-� -� - � � r� \~-) p�.� �-n.:...Jr��d-.r�1t.l�:�:�:'.�.�1 t..'.�)�� .,-:1. r-.-�1�0">. t"t_\.T.,l �, lt"l-=�~~.~ t�.}� �f t.:�:.' r-_.�rt�;�;�; t�-�j-�t�.�l�'�-') t"1"::: 1�l '�0' t"-P-� l�!.1, \\lTl l"1P.... !"1 t.1-1 ~��� l'��.".�-'�C-"�C�-"� ''�-�)!� 1�::.-.;,, \. tl�-1,::. fin �� t� ,:::.1�I�l,:::. .-�i 11.1' ,::::. �~-n- ~�...�-, n,::::. �=-�1 �) ~ .,,c-,c� '� , J.\. '�' .{J �,� 1.), J \ '-�-..J -~.;~T '1t 1�1-ic�t'11�1t t��1 1�tc� (1\.1111 �,� '�' ' �' '-'� l I , _ 1 , .1_, ,� '� _,t" �' 'J , ._ I ,_. If ' - �'�' t"lC-.:....;.::-.tlt" ;n:,::::.::--:-.t�l'�~-�� p�-�} (�-) t-1- �1':�':�!1"\1\.'Tl�-C...�J�t�:�:_, t-1� �1t�:-�: r-_.�rw.._. t"_,t"t-1�� '�.-���' r�l !"(.)�r 1" t�";�'11",.:.:,:.f \��\,�T1. 111.�)��t:~J t-~�=----t-t"lt-~�=---jt"!"l (-�ll-l�t"lt-� t_(..�.} lost. ;=� -� �-� t�,::::.v1�1~1- tlo � t1�1~ t�--, ._. I I 1-1��6-( 1�1t ��=-�~�r--��,1n,-:�:�:-:�.�c--�11 1..,';.1-11�(�-���1�.�.. 1�.�...�-=:.>).,.�-�1 ��=-~�1� 1�,::::. �::~ ��1~r t,�_;, ,.:.:..:.:.,.:.:,::.t-1 .r -��-� �.r O. l. ,. (Manila Electric Co.� vs . Court of Appeals. supra.) find it t>;t" r�.. rn r_,::._:...c_;t._-..1�1-1�."_11"!}C1::f� 1"1-(._",�. l"I"l t.-l-1.:._:.- .�. ,.:_:.:0.n(._�,. 1� :r.a..0 . '..jP_..�-�.r�1�C-- ��"tr"...)1"1_. )~,(,,:::-:-�. unner::essarv to delve into the merits of the case at bar. I WHEREFORE, juclgment is hereby ' rendered dismissing r�t- t.-l-1.-:.:.... .-� .--..�.;!"l (.�.�r]-]�1"1r.�.�,,.:�:.:.t�I�1i�.:�.:..1}_t. '�-:-\, c�J � t (�����J (�����f����,�c-��t-c�- '�. i.1. 1�1�:� t. .�.:: :I>.1�1t.� f-.�lP.�.t.�l�t_1.�.,._-..,1-1. r�.T~ f.-_.., . .--� SO ORDERED . Quezr:::�n City, I..Ietro Manila., Ju.ne 30, 1994. I I 484 /

DECISION- C.TA. CASE :1\fO. 4438 - Page 7 - WE CONCUR: ~Q.~ ERNESTO D. ACOSTA Presiding Judge CERTIFICATION t1l�..,t �">1' �' .. , Tll-�l.�:~J 1...:~;. t)�.)- r-..-�'=�::�"r-t.�1�1-./. "1.r'tl \� ='"' r' h '' j 0. _. 1. - t.�ll~~ �:1. Jl.) t~l� ~ �- !j._ ~~ r' .:_, .) ,11,1 �:t.-:- r� ~._. 0 . ._. t:::"'�- (�".l,>f�t�f.:~:! r �-� c. -� �-r� T,.., �� dll ., r �r'l 't�t rt� �=� ._ __t;::! '��-��'-~) .t...l ".'jl-l�lt.�r..}..,-t�1.r._J.t...l C"t. m ~1��} 11n� r� 11"~=::! tll._~. mt�)~t:rj � �~ 1.) t11�~-� ._� �,) _t. ... .) t:l,j,"., ~"~p-p� ~"..,r'_tl, "."j in a.c(ordance ,,...,;it.ll Section 1.}. Article \ll II of the Constitution. ~H 'rz;,~~ ERNESTO D. ACOSTA Presiding Judge Court of Tax Appeals 48

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