CTA Case No. 2974 (Decision)

RE PUB LIC OF THK P HI L IPPIN ES COURT OF TAX APPEALS QUEZON CIT Y HOTEL MINDANAO, C.T.A. CASE NO. 2 9 7 4 Petitioner-~ - ver-sus - COMMISSIONER OF INTERNAL REVENUE , Respondent. X- - - - - - - - - - - X DECI s I 0 N This is a judicial action for- t he t-efund of the sum of P 121 ~ 609.93 r-epr-esenting the amount of caterer-'s tax which was allegedly illega l ly and er-r-oneously collected fr-om petitioner- for- the thir-d quar-ter- of 1976 to the four-th quar-ter- of 1977. As bor-ne out by the pleadings~ petitioner- is a domestic cor-por-ation duly or-ganized and engaged in t he bu s iness of hotel~ and maintains within its pr-emises a r-e s t c:~Lw a nt and a bar- se 11 ing foods and bever-ages with pr-incipal place of business in Cag ayan de Or-o City . The case at bar- was submitted for- decision based on the p l eadings of the case~ sans memor-anda being submitted by the par-ties. For- the thir-d quar-ter- of 1976 to the four-th quar-ter- of 1977~ petitioner- claimed to have paid to the total amount of P121~609.93 r epresenting cater-er-'s tax.

DECISION CTA CASE NO. 2974 - 2- On Octobe~ 4~ 1978~ petitione~ filed with ~espondent a claim fo~ r�efund (Anne>: "A"~ Petition Fo~ Review~ p. :2.\ ~ CTA ~eco~ds). Without wai tinq s fo~ ~e s pcmdent' a ction on the c 1 aim fo~ ~efund ~ pet i t i o n e r filed the in s tant petition fo~ ~eview on Octobe~ 4~ 1978. The sole issue in this case is whethe~ o~ not petitioner is entitled to the ~efund of the alleged illegally and er~oneously collected cate~er ' s ta :�: i n the amount of P121,609.93 . The hea~inq of the case was su bmitted fo~ d e cision by both pa~ties on the basis of the pleadings. There was no record o �f the Bu~eau of Inte~n a l Revenue forwa~ded to this court. Both parties were g~anted ample time to su bm it their respective memo~andum, but no me morandum was fi l ed by either parties. Both parties aq~eed to hold in abeyance the hea~inq of this case to await final outcome of a simil a r case in the Supreme Court which involved an identic al issue. Petitions~ based i t s claim fo~ ~efLmd of c a te~e~'s t a x paid on t h e b asis of the cou~t's favorable findings i n Hanila Gol~ 4 Country Club v . Coaaission~r o~ Internal Revenue, CTA Case No. 2630 5~ 7

DECISION CTA CASE NO. 2974 - 3- promulgated on March 30 ~ 1977. But upon appeal~ the decision in the said case was reversed in the Co��issioner of Internal Revenue v. Hon. Court of Tax Apppeals and Hanila Golf 4 Country Club, Inc., in G. R. Ho. L-47421, promulgated by the Supreme Court on May 14~ 1990. In the 1 ight of the Supreme Court's decision in the said case of Commissioner of Internal Revenue v. Hon. Court of Ta >: Appeals and Manila Go 1 f and Country Club, Inc. (G. R. Ho. L-47421, Hay 14, 1990} we hold that petitioner is not entitled to the refund of the sum of P121,609.93, wherein it was held that: "ACCORDINGLY, the petition is GRANTED and the decision of the Court of Ta:-: Appeals in CTA Case No. 2630 is set aside. Section 191-A of RA No. 6110 is valid and enforceable and hence, the Manila Golf & Country Club Inc. is liable for the amount assessed against it." WHEREFORE, finding the judicial claim for refund without merit, the same is dismissed and the refund sought is hereby denied at petitioner�s cost. SO ORDERED Quezon City, Metro Manila, Nov~r 15, 1991. / co ;t~ "R'-OAQUIN TANTE C. ssoci te Judge

DECISION CTA CASE NO. 2974 - 4- WE CONCUR: ~ ALEX Z. Pr-esiding Ju . ct~~ Q~ ERNESTO D. ACOSTA Associate Judge CERT I F I C AT I 0 N I her-eby cer-tify that this decision was r-eached after- due consultation among the member-s of the Cour-t of Tax Appeals in accor-dance with Section 13, Ar-ticle VIII of the Constitution. ~-RE Pr-esiding