CTA Case No. 1682 (Decision)

tt<.l�UBLlC OF THE PHILIPPINF.D COU RT OF TAX APPE .4L8 QUEZON CITY - - - ,- X lo rs r 1, o an . 1 6 , in r: 0 .. .. .. .. � 't � .., � � 1o. .. � � � .. .., .. "' . .. ��� t � � � ., �� ' ? 1, '1�5 . � �. �������� � 352

I �~ � ... .� 1 .. . . 1 � � � ~ � � �� . � ~ 4 � .. .. � .� .�..�. t ��� �� ��� . . . . . . � � � � � � � � ~ �, �� � � � � 1 . ... . . �� ��� � '� ) t () � . �a

r- 2 i1 1 ol t � ... :. if 1 1 1 354

... 1 �5 3SS

.C:t ;/l ON "" � ?A . ASlll flC� 1 1 n� th 1 12 . ( . s t . 1 \ ! -t . "12 ooo. o f v� t1 1 �� f lt ot e l loy � t t t 6-1, cr 1 :~.8 d Oo pa 1 t c l f an f inol p 1.11 c of '~ I�:.. e pa o er �tr. p 11 ' � �'ill" G � � 1-~ l' w.

) , "' .~ I\ ' � 1'96.. t J> p 19 f2 52..."-�;: , 1 ,,. (_ i' ' 1.. D � toe.) On 19 Q 8 10"" 11 ...) II" 11, � l. l 0 0 ., Til l 1 n.r :1s e r �' 1"' f' �t h !on } th ni �f th~J 0 () t em {) Pit i c � 387

~; c � . . l t If � 0 A 0 "' . ���~ � 1:." � 1 # "" ~r .... f) t o.. -,( ) e. r h� , tax $ Qll WIH X ) cont:c:'! d tlnd i:.l 1m th t d ~ Lt .Jd 'H'l it j C""'' rr -�� �b Vt> h c~U$ t.ta, 1 rev, df!':iCJ .,t�ut � ar;Jct .r . r .u In I'! ~ cr th~ sn ll n l sbl or h~ t~~ ' it 1u 0 f qt f la fjlH"�.iOl"& 'lf'> ' 'i sil,}n . C"*r'"" ~; ... m l c t, ' 1 . ' ,. inc. p rt ti�"'1 II 1s 1""" 398

� I tl � ' r i r 1 ' 389 �

- t le or . �ale ot' t t! c ien 27 ) 360

0 th � b t \c) .1, 5 1 .. ~ . $ 1960 an 1 62 c-.. 111 r w1tb 'h .. ill:> ltl .;(}��/ / .eti .. . ... 381 ''

- 1 362

- 1 363

0~(;1 ..: ...~}~? - (:Jl'., ....~ t;.;,. 168 �lt- i" 4U"""' 11 :~ el!o ~ f"$ ~1 th tT-l('- ��� �E: ~ pt~~s d .1 th .H o.~. : �erct !''/ ot uatie~ ,�r;,., '-S to tho 'il"~~.tr1nr, set');Jf! and �� ften f C;-(.1 ie�n tti or tel 1. toe!� � a~ ~nct- ~d y :; ct1 cr ; f"' r . ~ l.'t~l � � (!t �~~~~ .. ~~ . r . � (C � ~ ,~ acion de la Mission de '\c j. . ...

� J "~ tt ~ h ll re 'h j)f' c c $tile :c u () 1 13, 1' 1 r r . ~oo... .D�J., ,.,;\ t n " Qv \Jh d1 Q 1 c i ( � ' � . ""! ... . .i n...~ t) Cl1C~.~ ,., r dif- t e .(), � af t .. 1 to i ,f 1 rd 0 n tt 11 t � 385

,, )~ t � � ~ 1 � 15, 9 c .,.~~~~ ' .11 � t ....:.. t!l' a .t f!, .- �n .b�� <"!t t . , C. th J.l � Oe�. f:' f't)d 0 th~ t t a~ ai �11- c r .(';�. ~ 'tt.""l ~l 1d balanc~ ., "1 ~ bQ rop �) fa t 366

c "� 0! JlO ..,. o. 1� ..a et~~)R on l oti it1 s e4aUI � rt ()~~�- 0 ; +'-+ , that � rr , $. Y tt, t:..,. f' ~ w~ 0; ' J . '!b� :t 0 .n 't ~ !It 1 e) o! ~ ~a .. -.utili " t l ' , "'tll~r i e nd 11 t1en 1.~ t 1~ 2 l~ ~- "!' � � t of ... l l w 0 ..... .��... . ,.. 367

12 � t, 1 � 1 368

1 t � ~ (1 '0 \Da�::nf:HI.'!' ti !) ~r bv 1 nl , t., 1 ~t ~lJ':f.lO 11 p vt '? e 0 'in r b ryrpr"f' t1Q .1 Qtde.r to $ i n� ch '1 a 16� t! 1 30) r 1 ro. th e hl <h�'<l �$1cn 1 on ... i� 1 1 :a d l qu n t 369

' .. t � ( ' � � 370