CTA Case No. 3087 (Decision)

. REPUBLIC OP THE PHILIPPIND COURT OF TAX APPEALS MANILA .. ..... Y CTRIC ... 1 ., ILOILO �CIVIL lain iff, � 1' - rs �. x- � � � - � � � � � - - D CI l � lain if in, nay o., .In. ---- 1 u of in r <; ver ro ----, 135. 72.67 lle d v rp 1� c: his fro Janu ry 1 , 1 7 0 1952. 1 in i f $Orpor io y or it � ati n r h af 1 ih ih lloilo. I ..under a 6!>, o. 2983 , 0 l pin L 1 la r ' for iod o f f y h a proval of aid fr � er 9 0 y , 1 21. It rt conatru ' in in, n op t ctr c li ' n r , for th n r tir a �t i t, h ale 1 in z, , , val "> d v , Pro� of � 11 ilo. Un r 1 s f a e 1 t 1 s j 1�1/ fr nehise r 0 fir t n y year for inin t irty 131

/ � -. ' r� f "... � fr rchf. � n 1, Vi de .... c '� t n1 v nu Co ' !' pla_n � 3no t th l' e- of r. of ' f 't gro $ n n.. $ , f 2f . J .u to n ry ' 1 � l.L'1. I � 1 y 7, 1 eto:r in f �t. t~ stin th� ition O�f t of rtJ lie t on t t 1 nt � l r in h .. t y t.:t n t X le 0 1 int A lQ, l � ':� i� � f I. ~ 2 ,06 � 26, i th. t of loi tin� h la � e City ec f l- d h

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~=el;,.~lO:i .. ivil ea .. - lt ~ut aittno f r t.e Ii al ~ i a t. & \...cllectoz: � pleintl:ff fil c on 1-.u ust ~, 52 p ti 1on for r �vi$W ith t' defur,c" o�-.rd of pro-� x A ali. On ctob 18. 95?, t c 80 x lP t-d its doc� �;.iQn re ..a.r i� g t: e d C" $i(>n of t ..;oll c tor nd r-derin hiJ. to � fu~�"" to h pl i tiff t" pl(.lintiff f'il d c. r.. ion for r on !deJ:� t on , n t e Board, on " ce. l'. 29 .. 1952, �ulodif ~d l s d it of in. t e petitioner entltl to a .. , f.lJ1 . 01 $Ubject. to u i ng ~u tions � .but den!"' tli refund of 1� , ondin t ft p~rlo. 1947-50. laintiff p aled to th supr .a .;o r .. r r:1e Court in :it:s- r~ ution (}f ' ~a eh 30, � h ca.� t "in�l nd ex cutory on iay ~ . 19 die ts d thou ~J:ejudice th s ld ppe 1. en

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-- i tion~l lnt rn 1 Rev nue Code, will o ~ p c :o consider whet 1 r or not pla ntiff ha c<m~ !th th QU.i.S1t prtts:eribed 'f d 0 ac '"ion f r nc very 0 terri l .t.'(!!V tl.iJ X� !h fx t ()US over by pl i tiff v riou& d s fro .] n ar l~ . a y 1� ' 1952. I he �1 w p 11 a ion ..,J6 � e n\i Cod ich prov cics requir h t be fat' in$t1tute 1 c / ( c .ve y in I I I ly Ot' .1 ally eolloc ea. the i~xp yer t �1.1:' t a i ten clai for refund ther o.. of ter al two fr th of pay~ ~nt, a. the- jud ial roco d I instit t d r1~h n th ih fo 11/ r ca.. � � r ol:' not the Coli etor h s r n ere a I on n th clail> o he xpay r . ( . oco o h1l. Ci4 ; ...eri~ejo � Coll c ()r., ..... ~ . 138

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.... l - :r i i l .r � 1 r trx en 1 .,: e a 0 ~.. itio.. h l 0 - & ct ""' "' .:c t on i ..., j�,..ti... ..... h t. t f XJ $ -. - la for r .~-u �s t � on fr � 140 r \ \ !l

- ll- by � 1 pl intlff J.n th... ~�- �~::J �� t :c: ..,.ov z;abl. � ard � h �t . onl v pondtn t.o t C:t(t-..~i to the p t i !Oilt~:t" t~i S:tu U1.1t of 6 . rc7 , t'7 X X X t 1 ~s ov~rpayr:;.e t..hO franc hi !l ln tam; of �r ax t~pp~als did not stoft t:~e running of tho 141 ......

.. 1 � l � n- !1 s y fi f f 1- lt pi OUJ:" � n of a th e ... h� � ltho h l- . �il X y Q l o. v. � � �Jo. w:J7< 15 � t h 1" v \t ravi i f i t0 � a �n c of t: � T 0 c r .. - t � J: J. iff f 't tl c t ��! � }. �f 142 I I I'

�CISI � llo 1: i vil CaM to. 7 � eire ;~t;ancee , that t.be ln~ttl tion by pl.alntif of n action in th fo� ez- � axd of T x A rp,e ls ~ on ", gu t 2C , 1952, ju .leial oee no$ wi.ttin the ton 6 c~ t R ant~ Code. uff~c~e t to - p ntl t ttl :ruru"lint i h� t o-year . eriod ~.rovi tn said ~ �ion, 'n that ths a!d ~1 d continue ion of th ,� 1 r urt di i-t ng it out pr judie . 1 intif <' t 1 al in G.R. No . L-64 8 � eca. fl.~, 1 a .u .xe ut.ory, to .,: 15, 19 � 'hGn the vr�s n . ~ m 1 ir1t vtas filed n tl e Cou.r of fi $t 1 st n!W f I ollo. a . in erv 1 of 10 days. sid , for purposes of deterrnioin" th;.. two-yeat: r!o � nder ;eetion 306 f tha ~ evenue od , t.o co" n~ ti ju iciel action fo:r recover of .i G by pla1ntlf � ithin two y aX'$ pr-ior to ugu s t 30� 195?: may b r fun d. n r cord shorv that the ~xca s:. p~ytdtnt$ f tr..e f.r n hi� �t~x ma e by plaintiff � �� ~e1. r no nd nt , re foll.c &.;

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