CTA Case No. 4943 (Decision)

REPUBLIC OF 11-tE PHILIPPINES COURT OF TAX AP'PEALS OUEZON CITY ROBINSON� S INCORPORATED. C. T. A. CASE NO. lt91t3 Pet lit i oner-~ - - ;I( TJ� CCJIMJSSJONER OF JNTERNA.... REVENUE, Re~pondent. n- - - - - - - - DEC:IS:ION Thi~ is a c1ai� for refund or tan credit of the ~"� f i sea] yE"aJ~ ended Sept entbe�~ 30, 1990. Robin~on~s Jncorporated~ corporation duly organi~ed and eni~ting under and by virtue of the law~ of the Philippine;.. Jt is engaged in thE" ba.tsi nE"SS with principal office at JlO E. Rodrigue~ Jr. Avenue, Li bi s,. lla.�e:zon City. For t~E" fiscal yE"ar <FY> 1 '9'90, pE"titioner filed its annual inco�E" tan rE"turn with the Bureau of Jnterna] Revenue declaring a refundable inco�e ta)l payntent in the a�o11.mt of P1, c.�oo,. 713. 00,. coD put ed a~ lnco1111e PJ50,.29f.,28J.OO p 1!3.2, 841' ']76. (})C) S4:lt11Piht1P J Sched1.1le .3 .ll, 6.3l ~ ~)(). ()(}! Jec.�' 870, 31 (). (1(, Sctu~d�de 4 '124. 3'15. t)t) l f"S.'5o dPdm:�t i ltln'5o (p 28, JJ4. f.J()) t-ld lrJ'i'$ Ta~~: dtJ>e p

DEClSU.JN - C.T.A. CASE NO. 4943. - 2- L!!'i~: p '91 0, ~1'{~7. t)J.) a' -='ri cor yf"ar-~ ~. IP' '1'1. l ~8. ()f) 721415.00 f':t!Cf''5 S. C'J. f"l:h t 80.380.00 b) o~art~rly pay~~"t~ p ;.:.�st 1993. oo Qh�. CIIURU'R Nu:r. Date IP' 38.218.00 lst 9.-18'112463 ;::-;::6-90 2nd 9-.c:tmcO.lJJ '5-2'1-�~o _L_200, 718. ()C) .k d 9.-~).JS.46t)!(}l 5-26-90 om <P t, 2()C), 718. c) Ct�edtt.~bl!! t ..n: withheld Tu:rt:a.l pa.ylll!~ntlc��edlt Ta.M t�efundable Petitioner opted for� t.h i 'S ref~ndable aaount of bon in the- lowe-r port~on of the aforesa~d ~nco�e tan However, when the 1331 incone tax its choic�p by paynent in the anount of Pl, 200,718.00 as pri ot~ yl!'ar" s PXCI!'SS CTI!'dit <Ex:h. ''["). Pl!'tit.ioner- alleged t-hat o�.1t. of P1,200,.718.00 e-xcess P290., 211. 00., a.s of F'f 19'301 only incofllte of r�epr�e-sent ing 19'10 qua.r�t er� l y f:~.K and crl!'ditable withholding ��H-11 .. , inc] usi ve.l, was acb.t.ally carried ove-�~ to FV 1331 ... 1 This is bl!'cause petitionl!'r filed a separatl!' cJai� for rl!'fund regarding the prior year's (1383) l!'ncess credit in the a111ount of P31 0!11 ~�07. 00 docketed as CTA Case No. 4700.

DECISION - C.T.A. CASE NO. 4943. - 3- ln fiscal 1991,. petitioner declared a net incolftle in the SJ.U� of P74,. 908.00 with a corJ~esponding ta:� due of P2&~218.00 (E:�h. ''1''). Petitioner then partially in the aNIIoll.mt c�f P290,211.00 to answe�~ for the inco111e ta:� l i abi l it y of 18, 1992, Petitioner filed a 1PttPr clai111 for refund with the B~reau of lntPrnal Revenue on thP beliPf that it is entitled to the refund of the unapplied portion of thP tan crPdit as at Sept PlllbPJ~ 30, 1990 <Enh. "F ">. 13, 1993, pet i t i onPJ~ s:w�ps.ent action in order to toll the running of thP two (2) year prescriptive period provided for under Section 230 of the National lnteJ~nal Revenue Code, as aaended. Hence this petition for review. res-pondent raisPd, by way of spPcial and affir�ative defens-es, that s t i l l under adN~~inistrative investigation. ]t is i nc ..tN~~bPnt upon petit i one�~ to show that he has corwplied with the provisions of Sections 204(3) and 230 both of the Tan Code, as anended. ThP �ere allegation of ,-,pfundabi 1 it y does not i p5~ fac-t" IIIPJ~i t a ,--efJ.md of tanes

DECISION - C. T. A. CASE NO. 4943. - 4- lPgally paid and collPctPd. prPscribPd for having bPPn filPd bPyond thP doPs not statP a causP of action. To support its contPntion that it is PntitlPd to thP rPfund of P2E.3.,993.00,. pPtitionPr prPSPntPd vari Oll.lS a. thP 1990 final pPt i t i OnPl~ b. thP 1991 incoaP tan rPtll.trn which also has an and (Enh. "E") ; c. thP lPttPr-clai� for rPfund with thP BurPau of d. . . <Enhs. ''8" "B-1'' to "B-3., "C''., "C-1'' to "C-3 "D"., "D-1'' to "D-3"., i ncl usi VP); thP of withholding tan at sourcp [BJR For� 1743.1) <Enhs. ''H"., "H-l" to "H-ll"., inclusivP); and

DECISION - C.T.A. CASE NO. ~943. - 5- f. thP cprtification of thP accounting dppartnPnt On thP othpr hand, rPspondPnt fai1Pd to subait both This casP was sub�ittPd for dPcision basPd on thP pl Padings, pPtitionPr, and thP tPsti�ony of rPspondpnt's witnPss. ThP solP issup to bp rPsolvPd in this casp is whPthPr or not pPtitionPr is Pntit)pd to thP rpfund or tan cJ~Pdi t of thP ano\mt of P2Eo3, 993.00, unutilized portion of overpaid inco�e ta~ for~ fiscal year�� ended Septe�ber 30, 1990. We "~le against petitioner. The docuaentar~y e~hibits offer-ed by petitioner�� failed to convince this Court that to be refunded herein was not utilized in succeeding year. This Cour-t, in evaluating the L99L pet it ioner-, noted that the a�ount of P26..J, 993.00 '"'as par~t bP carriPd ovPr as tax crPdit to thP succPPding tanablP ypa�,~ <FY 1'992).

OEClSlON - C.T.A. CASE NO. 4943. - 6- intPntion wa5. it5 1991 annual incoap ta~ rPturn �TO BE APPLJED AS TAX CREDJT TO SliCCEEDJNG TAXABLE YEAR". 1992 in 1991 to its incoaP ta~ 1 i abi 1 it y in 1 992. Of cuur5.P~ pPtitionPr cannot P~pPct this Court to aakP wiJd Court rulps ba5.ed on evidPncP and it cannot guP5.S. ln fact, this issuP wa5. raisPd during thP hParing of OctobpJ~ 1 '993. Thp pPrtinPnt pcn~tion of which rPads as foJJows: JUDGE ACOSTA 1 havP onP QUP5.tion. This rpfundabJe a~a~o11.mt of P2Ea3~ 993. 00., did you ca�-,-y i t OVPJ- to thP nP~t succPPding ta~abJP quartPr which is 1992? A. VPs. JUDGE ACOSTA How coRP you arP A. That P2Ea3, 000. 00., s i ,~-:J JUDGE ACOSTA This case"��� CTA Casp 4943 pp���tains to your c]aia for rPfund in the" a111o11.mt of PC.'E-3., 993.00. CorrPct ':'P uf q, , u

DECISION - C. T. A. CASE NO. lt'91t3. - 7- A. Yes. JUDGE ACOSTA And this pe-rtains to yo~ ove-rpaid inco�e- tan for the- cale-ndar ye-ar 1991. My q~e-stion is~ did yo~ caJ~,~y ove-�~ t h i s a�o'-mt to yom~ 1992 i nco�e- ta:Jt 1 iabi 1 ity. A. Ye-s~ Yo~r Honors. But~ we- did not ~SP i t . ~1UD6E ACOSTA 1 be-g yo~r pardon? A. But we- did no U!:.P it JUDGE ACOSTA How co�e- you said you carrie-d it ove-r and you did not use- it? A. Just for the- proce-ss of re-porting the- i nco�e- ta:" r�e-t l!.n~n. 1 t was caJ~r i e-d OYPJ~. JUDGE ACOSTA Why? You don~t have- any liability for 1992? A. 1 a� not so sure- and 1 can't re-call at this RORPnt if WE" havp paid any tane-s fm~ 1992. JUDGE ACOSTA Alright. Counse-l, can you e-nplain tm~the-���? ATTY. INCHOCO Yo11.n~ Honors,. "''p will tal-te- that up t i l l the- ne-nt sche-dule-d he-a�~in~h You�~ Hono���s. Toge-the-�-- with the- ne-ce-ssaJ"'Y dOCII.ll!IIPntaJ"'Y e-vide-nce-s that WE" aJ"'P

DECISION - C.T.A. CASE NO. 4943. - 8- S'�'PPC�s�>d t.o pJ~�>!:.�>nt.. (T. 5. N. ~ pp. 31 t.o 34~ Oct.ob�>��� 22~ 1993) th�> couns�>1 for pFtitionpr fail�>d to shed light Th�> 19'92 ann ..ta] i ncolliE' ta:te r�>turn was n�>V�>r pr�>s�>nt�>d. W�> a1r�>ady hav�> d�>nied S�>V�>ral c]ai�s for r�>fund of ta~payprs inco111E' ta:te sought to b�> r�>funded was opted to be carried ove�~ in the Sll.lcceeding ta:Mable Yf!a'~ UIF Holdings and Corporation v. Internal Revenue, CTA Case No. ~529, March 16, 1993; Philippine Bank of Co��unications v. Internal CTA Case No. ~309; May 20, 1993; ~I Data Inc.) Y. Internal Savings Bank, Inc. v. CTA Case No. 1~3; Anscor Hagedorn Case No. ~947,, January 30, 19?5; Pasig Land Corporation CTA Case No. ~773, May 30, 1995:; Inc. v. The Co��issioner of CTA Case No. ~787, January 3, 1996; Citytrust Inc.

\. DECISION - C. T.. A.. CASE NO.. 4-94-.3.. - 9- 4958, Apri 1 25, 1996). lA-EREFORE,. in view of the foregoing,. the petition fo�~ .,~evi ew i s he�~eby DISMISSED fot~ lack of �erit. Accordingly,. petit i one�~"' s clai � fo�~ .,~et ..md o�~ ta:K ct~edi t is DENIED. SO ORDERED. I C(JN(:UR: / e~Q,o~ t ERNESTO D. ACOSTA Pt~esiding Judge ( On leave ) MANtEL K. GRUBA Associate Judge CERTIFICATION l hereby certify that the decision was reached after due consultation with the �e�ber of the Court of Ta:K Appeals in accot~dance with S!ction 13,. At~ticle VJJJ of the Constitution. ~Q-~ ERNESTO D. ACOSTA Presiding Judge Court of Ta:K Appeals ,. [j (' t} \ >\J