CTA Case No. 3576 (Decision)

- 'i REPU BL IC OF THE P H lL IFr iNE S COURT OF T 1~ X APPE ALS QUE ZON C IT Y AYALA CORPORATI ON, F' e �(� i. t. .i.. ur1 P r�, C.T . A. CAS E NO. 3576 COMMI SSIONER OF INTERNA L REVEN U E , ,.,\ 1 -�� ..- . �.�� � �� ~ D E c; I J[ r..:J I n t h E� p e +�:i.. t i r:' '' ft:1 1'- l 'i"����i.F��! I f i. lr ' d 1.�\l i..Ul l: his eli r-�c-�c: -l.:..i.nr. Int e?. t�� n <J. l F(cv !'.? n u.t:::" tc I'"E' fu.nd (JI'. c:J�-�(:.?cl:i l:. l.�.. u p c�i:. i tiu n l':! r � C o! ... fJu r� i::\ t..i.. C)r l -l.:ht? .; ~ mou r' l:. :. : r 1r:~�.it.: t . c.~ Y c: cmun E~ n:: i. a 1 p .:~ p E~ ,,.. 1:.: r.. '"'� n ;::; c.� c: t:. 5. tJn '"'� , J. t: .i. s i::\ J. 1 ~::~g r'! cl t h "''�t : l, F'F' t .:i. l:. i u r1F~ ,... .i �,:; c:\ c (:> ,.. I'Cl l'��,::, t. i n r1 clu. l y Dl �-~ �':\lli; ~ ro� c l �':> nc! e:~: = .i.�:;;ti.n �:J �.tr��IE�t�� t. h i':! 1 2. \AJ~; uf ' .1..��.::! r:�h:Ll i pp.i. r..,.~<:'i !.\l i t h p� ��:i. rl c: .i p i:~ J 0:::1f f i c re <:: L t h E' 1'1"'' k <;I t.: :i r:~ t: or:: k F :�: c h "" n uF�! Bu i 1 c:l i. n '] , f.) )/,,,, I. a. AVE:" rl u,;:;, ~ 1'1.:::1k "''�t i , t'lf.:! t r��cJ ~�l �=~. n i 1 ,;~ :; 1�-ra�::; p r)n �: IF'n t�. :i. �::: �I 1�1r;;.� cl u. l y ,,, p po :i r1 t F!c! C~:J mrn .;. r:s ~::; i u r1r ~ ,.. ' ' f 111 t . ';~ r� �., .�,l l F\ ,, ,v; :~ � ' 11;:�~ V�l :i. �1.�. !1 :0''..1t:. hur��:.i. ty 1� ,.. ,,�: �1 fen � I ;..lL'~ c:rv,'('�)" i l'llE' n 1.. r 1 1� t:. hc��' F' l ;.i.. l 5.p r'i'H"." <JI �l o:.:l n 1e:'.;, i:J;�., �""�� ' ��.:,, d ' L i.t.ll 295

�, . DE CI SION .... CTA CASE NO. 357S ~iu. rnrne>n!:; <:'.1 '\C.I cd : l'ir.:�J"' r:'("JI..\1' ' 1 Fl ' ' l�:� n ~:; ;� ,:� :.:� .:�!. t h:i. ;:; ryf f i C::C' a. �!:. l� : l 1<~ r:� I �. J�r>i� U C:�f J11 �1 : t :~"' \'~l l'': t~''-/ C1 1 l l.\ C! Ell dq. Gov r.� 1 r HTW I\ l: C�::!n i..t � 1� , �:: .i :t .i. 'l\;: 11 1. O�..tc�;con C i t: y ; 2. Un .:f <�'1. nua1��y ~;~~~:, l ' i' HJ , pc~ t..i t .i.c >n�:::.� r� p .:Li.d to 1 "\?.�~ "; pun r:h :�n i: t. hr:.� ,:�.f' \I.:!U il t . of F' .1. 70, 1.1�06, f:3 ~_:; I"' I:' p t"' E~C:'iF'I'l 1::. i ~"I'J �i:.I�F:� .,,;��. �:, l:.d ;: CJI'l .i.n �l.:p n;~s t: i.rp::: c.� rK~ dr? r- .i. vt:.�t� l f : om c r:~;n rn.:c:1 1.... .:::i. -::\l. P<". p F~1� � t1... D.n �::�' -:.l.r" t:..i.. 01 1�::; i.�n pu�:: c�d 1,(1 1d c�t.. t�.h.;::� '(' ('} l"' fTlE~ t'" S ;:;:c .;�:: t i_ en 2 l 0 ( b ) IYf �l.-.t H:�� r.la L.i Ufl ,:>. 1. In tr�~ r--�n '"' 1. 1'\:r.�! '/lo'll u. P Co d ;:.:~ o �f' 1.. 9 '7 7 , ,;,. �,;:; ame n ded. T h ~ S d :i.d tax was pa i d by ' :it.~"~~ 1 ~ .�-�.-�, P"~' t :.i. t .i. em e ,... (Jtl 1�. h��::! i n t�.t :.�1� T� ~�; �I�. p n:mli !::; "'i n 1'"/ r1 c1'1 u�:::; I.'~), .!::I',�):::JLt L.. . . L.c.c ut:.�� "". c- .......-..�...�.�..�.1..... ..', �r � �. f. '' I. ;.:; 'l" .' I' ' ~ ,._1."_\r. : \'.)'~ � .,��~ o~ "'' )"I P I' �I""("") ' II:':�J�\ . i.. J'I. R ; \, J .i... [') �.'. l'�'t; f) i..�.:.l t. .i I �.�.\1"1 1.. ....1. \ 1 In�:o Ltr� <..;~.nc:: t C �:� rn rl o�\l'l �y ,, Inc . ll!l �;ic: t l \:.; .;>( L'' �! c:lt!:l� � :? t:. I �1 F~ f u r"fll E'I'.. <:;("' c: t .:.:.on l 0 h' a::; .:;,1 1 .J. <.~ 1::.1:.i. 1 :.i. t .'l (J f t . pr:0 t :i.. i O f'\ E' t'" !'.\ ;; ,-,1. !J UI ' I "O v-l f"' I'' ~~ ,_G , ~~ ''�' 1 '1 C')r�1 F'O 1';.' -:�;r:� ..:� , l> !�niJ���'I " .'. '7 !J p "" r::J f\! 1 ( :! 1, 1. :::�~~:-�! - - ,.;:',I I ' : "''�' :1. <;; �'�: ("' (.l ! : 1::~ �( f (;�-c : . 'i l l�_ .L!''lf;\l;c c! :i. ::'�. t.E~ 1 y 1, :�.I ) r:J 1. :i ~ :; l l U: r:� t .hl'.! <:1 f O:J I'' O:.:c��:::<::\ .i Ll t:...:.t :< Dl 'l c: ornm �::~ r r: .i. <:'.1.). p <-l. j:J<-'1 1� � t 1.. a.n �:;:: <:\� :: .ion �~; b '/ d h ,-�ug ~~ t :.i.. n q �{�. 1-,,, p r� D '-1 -.i.. ,.., .i.. c:J11 �o;, ,.. , �f" ~:; r~c t. .i.r::~n ~?1. 0 (1.:.� ) of i� ' ;�:�:: i'J1. 1�.oi. n r1i�:' Jr�� �' T'I't �.: .l l":!t' ', �:'l'l'..l r" C u ri E�' ,. , f - - :.1. r ��~:r7 ;; as .:t_: f\( ' I i� 1 r::�c:, ,....:li ' :! 1:- i:':\:,;_ t:l,C_ -! � ! 1�. :\ 1' �-,~. ( ' f 1 i.. ~" !' � c :l~::;i :~ -~ ��:1 �� :�.~ ,.., ...~:, r\.:�1�� ., :i. l1 �J�:.r.::: ' ,,�.; �;::, t: d QjJJ.::)':~ .i. t . c II ~ �i.i .! l >j 1' i.'. i. r_ l t 'I"� <:; 1_1, 1,') �::; 1: j l. ll.t.!l2' I I)� C f 'l f\1 01�' '' ' c .i :� p .::l.p( -~1 '"<0 ; ~� ,.., I ' :� � (') ! . .., F' '1-:''i ,, 1-'>:: . ~:�; '"), r:: c,~ �j 1..\ 1. ��'' t .i c;, r1�.:� .... r� ' I , :1 ,., r,i �: !I! L �i I ., �J . -l. f' \ :j ll l:� c: � ' 1'1 (.) f r�n .1. 7 ~!. <) t. !�� ~ ~--~ 1'' (� ' f t'] 1'-1::.~;. f!i:-;�t :. !�. ~ � :� .1 ! 1 (~ 1'- 1�" ..\ ::::. '.: h �t. ::. t: l l��' IH"CJ fn i<::,�::r� : I'; �::, !:. P '.�' .; i 1� \C!I. I 1:: 1� \: � Cll ! I' ~.".' .._ h e� f \: ''.d �1.i. i l�1 t :i.�::; �:::;L\i:.' d �':\!"H.i c �' l ~�:�\ .~ l i . ' � �:- : ;; c' ~ - _, ::~: ~~' ~<: 1.: ,� !' �"' . ( 1 �l:.h ��! i. mpo<;:; :i. i . .; ,. �,r 1 �:�:: 11 1.:- ) l"''' 3~"" ~ \ 1! l: : �."' I' F> � . . �. I :� .:� I. .-: ... _�._�-~ ~- ? :'") ., �:.!c�r)(:)!::. '� �: j fl : 1 1. 1 : 1 f!H~ ! ' l t:. �i.. ! i ] r�n ' -... .�-���.-- ~ .' C.'iL' 1.')<::; <. i 1..: t.i �!..'. (�.:> <::, ( :.~ "!. ,__._ ' .' I'.. j 'l l".'l :_ : :i. . I : ~ �f c1 ~�.. rn >: �' f (')b i.� ;..\ i__ ! �~ _: i '\ l.J f iJ. ' '1tJ~- . 'l' t' (.'l ;"; ( ,,, , .� f ll.. l. h:' :i. � : l i .d . ' 1c:�' l. t �. h �::'l' ! ':. l �l'( l i ' ':Jh �::. 11�' 1 29 6

DECISION CTA CASE NO. 35 76 i. ss u a n ce, endcwsemen t., cw C:v:: c:E~ p !>"'.ne e nf debt i n ~� t,- ume nt s f ot- t he bcHrT CHI�JeF�s on accou nt~ for purpo s e of rele nd i n g or pur-chasing of r�ec::ei va b 1 r~s ancl other ob J. iga tion s . Th ese in s 'l:ru nH~ n ts ma y include~ bul: n ee d no t b s' l ifT>it.e d to~ p r�o m.i.ssa r �y Pot 1?. !'5 , r� e P '���' r��c: 1�1,? ! 'if? '"' \:1 r�� E t? m E~ n t. c5 , certi fi ca t es of assig nrn 0nt or parti ci pat ion, and simi l ~r inst rument s !::(t.ttL..r~~-<;.Q_h\.r.:.?.S'. �'=' s rn a y be au. +.:. ho r� .i. z e c.1 by t 1'1 e Central Bank of t he Philippines fo r banks a nd non - �b c:\n k -t' .i n ane .i c!\ l .i n t.~:~nt H'?d .i.at��.ies ~ F' r�� ov .i. d ed , h ov~eve r�, t h .;:~. t de:~ 1:> t .i n :::; t ,,.�urn t? n t ::; i.s;s ut:=.:- d by .irt:i?.r- b i:'H1k l o<?. n ~::, , .i nc l ud.i. ng th ose betw ee n or a mo n g q u asi ba nks s h a l l not be c:on ~;.i_ d �~n?d a s dt'~ po s:; i. t subs t i tute dE�bt i11 s tn. 1m r~ n Ls "; 5. On f )Prd :e mb t? r � ~:;u, .t 1i ElL ,, irnrnediatE.~l y a �l' ter p P i : :i. t :i.on e r�� d.i.�;.:;c: o ve r �t'?d th r: er-T cJn eous t p i:~y mr?n to t�� E'�:=;p c' t 11.:l e n t of th E! a �f'or�esa id <~mo ut �l t (:If F-'1 70, 4� 0 6, 13~5~ p et .i. t. .ione r� ~; u [)fn .i. t. tE?d V�l .i. t.: ll r��(�!' ::5 r �n nden t_ a -F or� tn i:\ 1 t r� equf'~Si f o t�� t:.hP. r� E' i' Llrl d t) f t. hr::1 ':i ii\ .i. ri amount or�� tt-v:? i�:; <:s u,"nc: E' o-f i'.l 1: ;,;.: r.:n ?cli. �l: memo c over ing t h o same; 6. F'l;~t� il . .i..onr::~t� h ,;, � �. fc1 ] 1,_,,.,, , ,,.! up t hn af cw �e sa.i.d c:l<.':\ ill fc.w n .:' f l..llitl �.:!:� c: n~ cl.i.t a n d that a S lxf �f iciE�rlt: t.1. me t tas i:~ J.r-� ei:H..I y elap se d, and r-� f!? ~.,; po nd t=mt ha s; not~ �>-�<~ t rnadt~ a f.in <;t l d F.~ci "i i on on t: h E.~ said c:J.ai m; 7. F:'E>ti t ion �� r- beli.r..,v eE.: tlvd: re s p n n ch ?nt may not bE' ab l e to q .i.ve h .i. ~:; �final decisio n o n the ~; a .id c l <.-:~.irn in dUE! time i-:\ nd in o. rd E:T to p r-t?VF!nt pr�r::? :;c r� ip t iurl o-f .i.. t!:i c:le:i.i.n'~ pE~t .i t. ion t;'r�� t. ;;; �f i l in!J t. h .i.<=; p e t i t i on f o 1� r-f~v.iew irt ,acc:o t��� cJ<: n c e ~~it:h l aw. In h is an s wer- to the petition for- r eview, respond ent ad mi t ted the:? '""' 1 J. e <;.J <~ t i.o n <:; in r-'ar� ,J.g r�,:.;~. p h s 1, 3 .:md 6 but �::;pE?t:.r.. f:i.c <:.\l l y d c~r>.i.t: ' d UtE! ~1.1. l. ENJ ati on 297

DECISION CTA CASE NO. 3576 .. .. <l in paragraph 2 fo r l ac k o f know led ge or information sufficient to fonn a bt~liE�"f .:H::; to t.he t1'� u th ther�eof. Wheth E?r�� the amount o �f F' J7 0,4-06.E35 ~\1,:1S actually P�:\id to~ and r-ecei ve d by, thE' go v t~ r�nm e nt., acc or-�d ing c'5 Ubj HC: t of verification. a l !:;o a dmitted the de fin .it ion of "dt::? po s i. t !:;u bs.; t .i. t.u tt-:~!:; " unde ,,.. F~e v~;~ n ue Regulations No. 12-80 , impleme nting Presidential Dec:r�ee No . 1735, but he drmie d th e r��e st of t h e a verments in said paragraph a nd the 3 llegation s in 7 of tht::> petitio n , b eing me re ad mitt ed t hE.� .:1ll f2CJ ,::~ \: .iuns ir1 1='�'�'----:u;Jr � :q:th 5 of the peti t.ic:>n th e:~ t. in l. i'? t t. E.' r d "' t.ed relied upon in ~; upp cwt o'f th:! t"e qu r~ st i:\ rld the allegation that seid amount of P1 70 ,406.85 was t"?r-roneousl y paid, 'for� b ei ng erTClneou s cone: J. u s .ions of fact and/ o r law, th e truth b ei ng those s t ~ted as 293

. ,I . DEC I E-lI ON CTA CASE NO. 35 7 6 -�� r,.J:� ��-� s pecial a ncj a t f i t- mati ve de fe n s; v.~s of r � espon d ent~ to wit: :':1 . F' r:~ t .i.L tO ill:~r- ' �:; t�� :i.�J i tl: l:o claim th r_, r� efund/cn=.~d.i.t ha "; p r �c:' !�>i: t�� :i. l tc t1 p �11--:5 U C:Hlt Lo Sect i. o n :?CJ:.:~ cd tllr:~ 1 9T7 T <~ :�: Co de. Th E? 35!. t a :< was a 1 J. egecil y paid nn ,J i:l: .n ur~r-y :.z::::; ~ .1981. Th e pE�tition f tw n :?ViE)I�'I was �f i l ed with t hi s Honorab l e Co ur t on J a nuary 2 4 , .19 8:3, or bv.?yond ~~ )l f~ ,:~r s �fn::Hn ti-1r:? d ate o �f paymen t of t h 2 tax ; 6. Un d::=!t��� Sect ion :~~ r;l 2!, �r.:\ :< Code of 197'7 ~ no suit tor t h E� n=covF:~ry of n a t i ona 1 i. r1 t~:!n"la 1 r��p ve nl.I E' t:a:�: �:; h al J. be beg ,;:~. n af ter 1: h e e :q:dx c.~ t .1.. nn o f fr om date of payment of th e '7. The ~)5'1.. t c:t >: on .ird:: e l�� :-~s t income fr�om c: omm t-:~ r�� c: i c:~ J. p a per� tr Et n sacti.o n~ p c1.ic.1 by p e t i t i o n e r� as b o rTO~'Ier o n pn::> m i~:;sor�y noti~:'S .i.s su E:�d, wa s; c:o ll ~�~ ct.r~r:l .i. n :'�'l::c ot"(.j .:;mc:e ~J.i.th 1.-~w <::\r ld r- e gLt l :1 tj . c")l' 'l ~:; ; 11 c.~n c.:r? ~ i t .i ~;; not n:? ft.tn d ;=:1 h 1 �:�'; 8. I t i.~.; incu rnb <:� nt upon pet. i tioner� to ~; hc::>w compl i. .::mce with th r.? p r�ov.i~>.ions o i ' Sect ions 292 an d 295 of th8 Nation a l I nt. er�nal FevE'~nue Co c:le r :~f' .l9T7 ~ as .:une n d C�? d ; 9. A c: La.i rn for re fund is co n stru e d stx.ic:t ly �"� !J �O.Iil'lst c: l c:1irnants~ si n c: p ,-a c l aim to r- Y"E.'f un cl p.=,.r. t<~kes of t h E' n ,::d u n:;_~ o �f i::ln e;<ern p t.ion fi'"Orn t. ;,;~. :�: <:�. t..i. o n ( Com m .. of Int. F\:e v .. vs. L E-~dc?. s rn.:~~ G .. FL ~�lo, L�.. l'750 c1~ 31 SCF\?~ r-;5 ,Jam.t,31''Y 3 0, 1 1?> '/'0 ). � : In r�e pl y t o the ()'(' re:�s pond e n t ~ I, 1: p e t i t i o n r? r s ta t p cf t h at .it!:; c: la:im fo r- r"e �fund .'c: n~ clit. 293

DECISION CTA CASE NO . 3576 .� .. ~=' peti t.ioner� had un t i 1 J an u a r�y 2:::. ~ 1. 17'8::;. vd thin wh ic h to f i l e i t s petition for rev.i.e~" ~ t .h r) t~. :: su bj ect o t t h e claim h i3.Ving been p a id o n a,-a nu ary 23 ~ 1.981. Sun d ay, pet.i t ;_ onr?.r� l1 ad u n t.i l J MlU t iF' Y :? '1�, l9f:35 (the next worki n g La y f ollo wi n g S und a y) w .ith in w h ic h to 'fi l e i ts pet .i t.i.m1 'for n:-?vi<? t.-J., (.) 'f te r� t .he~ i.:;s LIt?'::; IIJE~ r� (?. j o i r1 E~d :� !�. 1�1 i ~; c: d ~; e v~ c-.\~? se t few h ec:H� ing . called h eat�� ing pet..i tio n e r� ~;imp ly rnad e a. mani'fes tc-d:.i.on t:h ;-~t " t h t? cL:d.m f u1�� n : fu nd i s bE?in g t . l��cc: ca~'5E' . objections CH" j_11 t.f'J t" pos<::-d by I:!V ! :11"l j I I c�:; t21. n Ct-~S ~~~1 �1en petitioner moved t h n C::d'S f�! beca u sE~ p et: .i tion~? l'' :i.n l':t-:� 1'1 < :1.-: ~ d j t~; 1r~.i tr1es ses Of" mi:. r� l:: c: ()fll (l o�j s s i 01'1f�'? r-- documen tar�y e~ v i d <::-?n c:E!. peti tionet-, how evt-:.� r�, a nd n ei th er did p e t i t i one r o'f fer d n 't docurne n t a t-- y E:!v .i.d~.:mc:e 1'\lh.ic.: h wou 1 d p r�o ve involved .in this c:,:;~<;e~. 300

l� DECI S I ON CTA CASE NO. 3 576 is claim \>Jhi r: t�l i r:v o l y p:;:; pu n;~ l y ta:-:es . the or� igin,':\ls o-f th t~ n -?CF! i. p t:�.c:; l:u L�r� s u bm .i. t.t.r.:?cl to respondent o n CJ c: tobE~t-� 2 9 (J.fi'8 1 ) a �f te r.. whi c h t h E?y then s ubmit th E� c a~-; e �f o r�� d E!C:: i_~::; :i _o n ;:~�f t E�r� �f 1. ] .in q their respective me~or a ndum s x .. .,\I II No uf as l:r> Lh P by the parties. 1'-leit h e!r� d i d th e y fi le l'>'.i.th i:h.i.s Cc>ur-t the ' ' nec r.:�~:;s .::~r- ~' p lf'i.\d.in cJc.; '' c~r�� t l��r' i r� r�� f>f.; p r::!c:tiv�:> memor�antfum <:.; . .. ,.., t:_I-IC? [;no _,\ I'- t. .�: �: . ~ or�dered that th .i~::; c :\ <::; r~ tl r,~ !3u 1J m.L +: t. r::- r1 f u r � d r::�c: i ':;; i n rt . I t i ~s thus c:le :u .. bf:?yond doubt th c.d : . �te:n �r:? i r..:; no ground or b<:~s.i~:; upon which -!: hi ':; CnLw t c:: a n issu r? a judgment ordering r~ s ponden t to r e fun d or credit to herein petitioner the a moun t in v o l ved in its clai m. Settled is the rule that in an a c tion for tax refund or c r t~d .i. t . ~ pet.i t.ionf~ r� ha s; t h r-? l:>t..n� r.:le:? ll o �f proof to s h ow that .it i. s r:~nt.itl E?~ d l:.o t.h~:? n ;!�fund or 301

- ,I.' �, DECI SION CTA CASE NO. 357 6 .. .. H .... p r��F~ S ~..lil\ � :~d to in accor�d a nce ~...,i th 1 ato,~ s a nd r� E~ t;J U J. a t:in tl s o n t he rn a t: tE;> r . Peti t i r.m e ~- h av :i. rl!J involve d herein, t: h is; Co u r�� t <::- ou 1 d no t 1. o o k w i. t h appr�ov a l {.,cj th at- refund of tax e s u n doub tedly pa r t a k e s o f t h e n atu re of an e :-:e rnpti. o n , a nd th e s.~. fll E' C: <�:mn u t be-;> a 1 J. owe d unles s g~--a n t f � d i 11 �: he mo s t e. :�~ pJ i c i 1.: ;;, r-l d Ci:\ t (;~yc� r�.. ica l J. anguage?. .ln c:: . V , .� " L.. -� ::;, Ll ~"l .i.m ,; f o r s i.n r.:f.:! a c: J ,:�:I.irn f o r.. r� r~fu r1 1..:l :L ~5 .in t.: t�,,., na tu r��e of i':\n e:�:E!mpt i on fr� om t .c1:�: <1ti.on. Revenu e vs; . l.... r:�d �"�' ~5 tfl a ~ 1....- :1. 7~5 0 9, .Jd tl,. ::::. 0 , 1.97 0 , ::-::. 1. SCRA 9 5 .) As set ~ o rth i n Co mm iss io ne r of Inte r nal Re v e nu e vs. C3t..t E~ r -r-- e n:J ~ L-<~OBl2 , S t-~pt . 1. 2 ~ .1. 967~ 2l SCRA .180: 1. 90 6, in Ca t:. h o:li. c Chu n : h , ,.c.. y . :1 .. vs. ?k tinq Comrn .i. ~:;s i nrler� o f C u ~:; tum s , l.L h a s b ~:-:~ e n t h e 30 2

- -- '. DECISION CTA CASE NO. 3576 -- 9 .... constant and uni �fnr� m hc1lding that e:�:empt.ion �fr.. orn ta:-:atic1n is not �favor-�ed and is never.. presumed, so that i f granted i t must be st~.,i. ctly construed against the ta:-:payer.. . Af �finnatively put~ the law fr� nwns on e:-:emptinn �from hence, an e>:emptinq pr�ovisi o n !:.hou 1d be construed $. .t ,. i C t� .i $ $ J:..m.i ...............i. ~.~..r.. i -~~-- � II , (Cathol .i .c: Chun.: h vs. Hastings~ 5 Phil. 701; E s so Standard Eastern~ Inc:. v s . Ac: t.i.nq Comm.i.s s i.mu:~ r- of Cu s t .om s ~ 1.. - 21.84.1 ~ Oct. 28~ .1.8 SCRA 488; Phil. A c: t~tylene v ~; . Commissioner of Internal Revenue~ 1.... - 19707~ Aug . 17, 1967~ 2 0 SCRA Comrn .i.s sioner- Internal Revenue v s . Guerrero~ L - 2 0942~ Sept. .1967~ 2 .1 SCRA .1.80; t�1anU. �'!':\ Ele c t:.r-�.i.c Co. vs. ~) f:? r" a~ 1.. -. � 2 9987~ Oc t. 22 ~ 1.975~ 67 S CRA 3 51..) WHEREFORE , finding the petition for review without mer� it~ the s ame is dismissed and the refund/credit sought is hereb~ denied. SO ORDERED. Quezon City~ Metro Manila~ June 2.1.~ .1.989. titu~f�~~1~~~J At1/'.tffE � ILL En Fr,:-?r .i .di g ,Jud ~ re 303 L

.. - DEC I SION -� CTA CASE NO. 3576 .. � 1. 0 �-� WE CDI\ICI.m ~ ( nn 1 t"? '"''' E ) CONS TANTE C. ROAOUIN (.)ssCJcl.atP ,� rud!] c~ 1~:')2-~ .). j / E.X-- REYES (.'ssoc:iat.:G Judqe~ C E R T I F I C A �r J 0 N I h e r e b y cer�U. fy th at: this det:i :-:. inn rea c he d a fter� due cc>nst.tlta t io n a morlfJ t he rnE~rnb e. r �"'; ryf th e Cour- t of T;:,, :: .i.l l t:Ju~t4~:1,;(;:-L:?;;~} f\1'11~1\1 r o/F I ~LER r:� r�r~ ':;; .i. d :i. n g ,Juri q f' C u ur�t of Ta:�: {~ ppe a ls 304