CTA Case No. 4804 (Decision)

\ REPUBLIC OF THE PHILIPPHlES COURT OF TAX APPEALS QUEZOtJ CITY i \ I i - versus - I f!.1Tf.'D!U If T J.'l! _ ~.._.__t'i:t~-,l.J~ -R-l~.L\l1f.~11'-.~HU ~, Promulgated~ Respondent_ _J_UL_2_1_19_95_;Af; "v"' - - - - - - - - - - - - - -- - - -- -- - - - - - -- - -X DECISION .... """:""'�h~ ��.:.� a.t1 ,.-.,f -~ ~ ..;. �.-�.�. 999

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DECISION-~ c:r.A. CASE NO. ~J4 t(.i dorn.&StK td&comrnunic:ation -.,r .:._; ��: rr-,�;:�:-.�ti�.t-.i.,-t-�.�L�r�--�1�,::-:. .!- 1�c: lh1��,1"'- t,.-., f~:.;_=l.~,�l 1_':-:_).�-lt_.l�-a.(_-:t_..:_-:.t�'~_:; \N, I h.A;.:l.:�.-t�l�'--� .,J:. :-:�,�~- ,-�,t� 1-i .. �-� -�-� -� ... -._. -. - .. �-� .... �-��-- �-� J. (tir.:r:cie!l�:J::: r)a1d. ~~) ::::=tltiti~�.:: e-~-~:?ftlt)t. ;�r<:,rrl t:�:~ irt�:.-�:�:rc~ t.~�-=: 1002

- DEUS!:ON- C.T.l~~. CA!Jl<: NO.4&* :C.asL 1;, :~: [Sec. 2 1(e.)1 f> 2 3.~:1.l2 s:l.c;�:) Sutch;::trge. ~)()_,31.:).7f:� Interest 12 ?, 7r::;fl. /(~ N,) cf :::hare::: - Dividend No. 29 2.:2 .:;(;1_. 1f;S..i)r) - Dividend No. 27 2.2 (J �:!,,Jf,f!. (il.) re.Eident in(!i"7idu:::t1s ::r:: c:1a.imed by re:::pon(ient but to resident .t 1003

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DECISION- C.T .A. CASE NO. 4804 - Pttge10 - Schedule A BIF~ Qualification .No. of Shares No. of Sh;:~.I�es Exhs. Held (Div. #29) Held fDiv#27) Liberty Commodities Cot�pore.tion c Employee Pension Pl:31"1 Kimberly Clerk Phil. Inc. Employees� Pension P18n D 6,682 9,521 Citib;3.n1~ (N .A.) Philippine B:t';jnc:h 715 Retirement Plan E.. E-1 9,521 }. 575 Resins Inco:rpo:r�ated :Retirement Plan f 715 14,176 PriV;:tte De�ye1opment Cor�poration of 3,575 48,900 14,176 the Philippines Provident fund G 48. 900 9. 02:0 9,080 Retirement Pla11 of Shell Distribution 40BJl50 40C:,OSO 2,795 I)JID1>;3ny Inc. H 3,445 '}087 1087 50,62i3 NCR Corporation (PhilipJ;>ines) 50,628 27,435 Retirement P18.n I "32,080 17,517 17,517 Co<::O.-(;ol;;:-, Export Corporation 650 1'3,650 Retit�ement Ple.n T 16,705 16,705 Internationel Her.,rester I:i;:;.c!eod �-' ~�.720 8,580 Retirement Plan K 14,Ci00 14,800 Shell Chemkal Co. (Phil.). Inc. Reti:rement Benefit Ple.n L .. L-1 GE& Partners Retirement Plan 811<i Gf h Pa1�tne1�s Provident Ft::u1 M Armed forces of the Philit:-pines Retirement Ple11. N Groliet� Intei'n8.tional, IlK. (PhiL Br.) Employee "fvye1f;31'e Pl;;m 0 Upjohn Inc (Phil.) Retirem.ent. Plan P Hn�.�1 Philippines, Inc Reti!�ement Pla.n Q St. Louis Unive:t�sity Reti.t�em.ent P181l R Centt�al Azu(:�3.I'e.t�a. Don Pe<'lro � :Reti:rement Phm Lit�erty flour I�.rills Employees Pension Pla11 T Knights of Columbus fra.tern;:tl Asscdation of the Philippines.. Inc. -Retirement Plru1 U Canluta.ng Sugar Estate ' Retirement Plrul C.J Yulo & Sons, Inc. Retirement Pla11 Order of Agustinirul Recollects Retit�em.ent Ple.n X Philippine Explosives Cot�poraHon Monthly Paid Employees Retirement Pl;3.n Y Aye<1a. CorpotB.tion Retit�ement Plan Z Met!'Of>Olitft.n Insurance Com:~:>a.ny Retirement PL3n AA 1.008

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---- DECISION- C.T .A. Ct..SE NO. 4&14 (Commissioner of Internal Revenue v. Construction Resoun;~s of Asia. Inc., G_R_ No. L-6o230, November 25, 1956, Second Division, 145 SCRA 67 L) Gutierrez v. Collector of Inter-nal Revf:nue, CTA Case No. 1962; Tan Guan v _ Court of Tax Appeals, L-23676, AprH 27, l967, 19 SCRA 903J l\nd if (Inter-pn>'lincial Auto-bus Co.,- Inc_ v_ Collector of ~-018

4) WhB'tLs<� _;::.r !l'::t pet.itk�ner i:; liat+~; t~) p:3.V ,:.-:�ntr::)_�:t�: r ::: a.nd fixed taxe:;. ior D;~"'men~:.:: re.("ei~?Bd i::.n t.lw "l~a.::�;;.. t .:irc1;it.::;" ::}n(i "le::JS'S' Of Bquiprn":'nt. ;:JJl<::i ARX lin-?-::'' ... � ~ ... - .� .. I;~ � � -. ~- '�-�.ii. '�-� ');.. t-:::1

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DEC1SION- C.T A" Cf..,;,~" NO, diiD4 - PilgeZJ - t( t. ! �,:~_:;�~} i)i-r._r1:::i~rl(~::; :::1Jt"rjt~< ~ -- .�- L � -.', �-� ti1h,-::.1di11~2 ~2Z �, c�::;' !. ,i/,:: ;_:;n.tl';~K�l.Jins r.:}7 R:)t,:> l ~~2_,-~:r 17. 75� ��I'[it�~;_11c:l(lirl~.~- T',~Ji{ [)1JP -~~ ~~~~! .. (J7 '). 4 4 2f)t~ '~- ~~6. f) f.:) Sur�. -l::3_rg:s: (2 ~)~;) l!1t:::.r~~::;t (2(!:{~ r(~!- ;~:!.75! ;?r::; ~ J~j.(i(t. S1J.f(11::~_rg:e. (25�:~:) Pl)41.767 ':!9 -;!, 1(.!,4'-i-1. qq T1)t~:;J i992 MODIFIED. (�~--~.---.1-I'Ll-.-.l.t�::.:'.t-.1...:-....:-:, r�-�'i.J+.'1,~'_.-, fe-r 19d 1. ' ~-021

DECISION- ,, ' C.TA. CAPE NU. 4.8fJ4 basis. for SO ORDERED. WE CONCUR: Q__x:-c.~ ERNESTO D. ACOSTA Preshiing Judge C E~R T I F' I C. A T I 0 N l'1 :::;:._: :I tt�..-. . -. ��� � � a ��t'.::. ' I I. ��� ;:_v::(:(_-:,r�da.ri.:.::t�.-~: ~-- c1t.. - .~_.t_.1.:c~:.t.�.:. 1�t1� lj._.;l-_, ~.1. .�� ~- �-~- ':' 1� t�1c�t1� . ~._.( ..�ll~ r._.f....! ._: .�. +!,_-.l-_1_ ll�_..i.. t��)� 1t�l. ~~:AZ~~ ERNESTO D. ACOSTA �court ,>f T~z Appe:Jl':: � Pr~~=;idipu _TI J..1..(.jct�:,�;:�:-, ..., .. - .. - ��::� 1.022