CTA Case No. 3772 (Decision)

REPUBLIC OF THE PHTLlFPTNE S COURT OF TA X APP E A LEi QUE ZON CI TY FILIPINAS MANAGEMENT AND C.T.A. CASE NO. 3772 LEASING CORPORAl . ION~ t F' E�~ .i. t .i. (Jl""l F~ t"" , THE COMMISSIONER OF INTERNAL REVENUE , F\ espond<�:?. n t.. X- - - - - - - - - - - - X D E c; I s 0N T h i. s .i "'; a c: l a .i.m f n t"" r�E�~ "1' u r1d n f t 1�1~~ '"' mo 1.\ n t. o �f F'5 3, !349.00 �for" ovt: r�� pc:~.ic :i.n < . nm<�:-~ t-.<::1:-: �for� t h E~ yea !'" 1980. Fnr the <7?n cl <'-~ cl De cpmbpr� petitionet- f i l<:.:-> d ,;~ c:o r-� por�,:,\tr.~ <:mnu i~l inco me t.-:0\:-: r�� et.u rn w i. t h rE:>s pondE>n t s; ho~-J i.n q ,:;\ net l oss of F'25,1 38.00 (Ann ex D, Petiti o n f or Re iP w, p . 9, CTA n-:c. ) and th u !::.; th erF~ J.s no i.ncnmr.-? t.,;n: 1 L3 b .i l .i. t.y. 211

DECISION �- CTA CASE NU. 3772 , .. , .r:'. petition er's gross i ncome taxes a mounting t o a Hence, in 1 981, i t had n o tax liab i l i ty again s t whi c h to credit t he wi thheld a mount of taxes of P53, 849.00. On ,J.;~ nu a r- y .t ::r. ~ .1.98 :.:::, responch?n t 1�?. -i:t f.?. Y" ,.J ,:�,1n u ,,~ ,,. y r-eque sti n g fo r.. t.h e r-e �func:l o �f t.hP t ut..:~ l F.1.mour1t. of P56, :.) 15 .00. petiti o n e r � ~ t o t a l c l a i m c':l rTl DI...Irl i.:S t .o F' ~.-.i:::~; ,, H i!.9.00 �fr, ,..� �t �. ~ I E' l'" f'? C:\!:C'O il t i� J ,;~t .i.1�1 ca r-rying ~" .i. t .hl�1o I. tl :.i. nq amount i ng to PH3,B:56.00 t:ht:;> .:.HnDUI"l't o �f P~2 ,466. 00, r�epres~?ntinq i.n co rn 1: > t .:-:1.:�( c:luP �fel t'" th F' c:. al r,;� nd .::~r- yE!i:':\r� 1980 wa s not.: co n !";:i.dpr- ~?cl o t'.. d r;! di .IC: '\ p el t h E? t'" f? f r-om. Hen ce , on Man:: h l !::i , 198::::., p t'?.�t:: it:. :i.on et � filf.�?d .:~nc:d: I-J F.? r- request l'"t�? f unc:l t ht'? re �ft.lndab l e 1 c:O\ .i. fliP ::1 c':\fiH::l l. \1'1 1:. .i..n t. t �t:�! .1. 9!:30 i ' :.i . n;,~ 1 ad ju s t e d r- ~:? tur� n. Peti ticln E' t'" ther� efor� e c: 1 aimE-�d a refu nd Df the total a moun t of P 53,819 .00 amounting to the following~ Dver�paid/F::t;? �f'unc:l a b 1 f.? in co me taxes for ca l e nd ar y ea r 1980 c:arr- .ied "f cJr.. w.:~ r- c:l f o t�- SE~c:t.io t �l t36 o �f' t .i�H? T a:-: Cock> ������� � ��� P.1.6,.l90 . 00 212

DECISlUI\l ���- CTA CASE NO . 3 772 ....,~ :. - Respo ndent c(')(Tlffl ."i. c,;; '"; i on E' ,,.. Cl 'f J n 1:.~" I �r\ '"' 1 F~I'?. V I-:'! 1 1 UP Th e sDle is s u <~ .i n t h.i ~; c: .::IC:oP .i.~;. vJ I1r,~> th e r�� or nnt petitioner i s ent.it. l <:> d to t.l�"tf.�~ cl.i:'li m �fell'' n;~ fund of P5 ~5, 84-6. 00. year 1980 at P1 6~190.00. (E:-:! 1. C~ p . H:?~ CTA t"�r.:>c:.) I t wa s E' qually s;huwn th,:\t: thpr� E~ I�I E'r'E' 19f.).1 t.a:-:1-'~S withheld by a rnnt tn t ..inq l�:. u t.ut r::\1 u f p ::::: 4 '01. 2 . 01.. (E...:. }�~ I"l ~; " ,:-:-:. ~ FF~ C3G, Hl.. l , II , .:J,J~ l<f:::, I.... L, MM.) Since a taxpayer can cl a im for a refund only s o much a~;::. i t c:an pr.. n vP ~ pE>t.it.i.nne l'.. i ~; P nt.i.tl P cl tCJ thF.~ r-e �fund CJnly of t l 1f2 s.; urn of P~\0, 20::::~. 0 .1. out nf the total claim of P53,849 . 00. WHEREFOR E, PI'?. t .i. t: .i. nn .,, ,,. is F.?. nt:i.i . l E>d to t .he judi.c:ir.~l r E'�fund of th r�:~ �:::. um of P :::iO!,:,? o :.?. O .l. co mpu.t:(:;�d as follows: 0Yf.? ,,. p c':l :i d I F~: e �f ur1 c:l c.�.b 1 e .i. n en mE! t ,;~ :-: r;? !''i "f' n r th E' y~;~r.= . r- :1. C?F3 0 <:: ;:,, r-r�.i e d fon"Jar�d un c:'r:�? r" ~:;<i.''C:: l::i.un El f.-, of the T F..l.:�: Cuc' E> ���� � , .... . . . ... .. F...i.6, .1. 90.00 .198.1. ta:�:r::>s wi th l - , <~ l d at !:;ou r.. c:e � � � _,} ':l-_ !\_.<l.L~. ~-!21:. 213

DECISIUI\l CT A CASE NO. 3 772 -� 4 .... Without pronocncement as to costs. ~3CJ m:;:DE F~FD. -1 ,'�f"r...��.' 1�.�. ,""('..') M._.".. ,. , j ..,. c.:.~ ~ '�'1I.H .\ E,..., .1.. ,,/'1 Cjtf.3<f � (.1:!l.H:~ ;,~o n (..'.' .1.. �t:. y ~ .f WE CDI\JCU F\ ~ C(JN~(f,(_.>/tnt tdv,c-.-F~OAOU I N f'\ !'" -::;uc: :i. <:1t f.~ ,} u d CJ f :! I (.~ ~:;s oci .:~t(�? ,Judq t:�) CERT I F I C AT I 0 N I h e 1��r:,by r: E' ,.. t .i �(' �/ t ii i <:;:. Cou ,... t j ,., H..i. l:.h Hc::>c:t.i..on .1.::~: , (.~,,�-t. J. c:. .l.r: '/I I 1 (\ l t.f..,F, Cnn <:= l.� i . t: utitlll . fbfitt.~(2~.,...,......._~ AMANT E F'r �E'F.�i Lfir c~ 0 u t'. l: (' �, f T a >: (I p r)r�:) 3 l s 214 ..... ,.