cta_decision CTA Case No. 685685 1963-03-11

CTA Case No. 685 (Decision)

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.1� o. 6 5 - 2- in rt5 c p 1 0 r1 ' Oc 1 J.n onn .h o" t l. u ar , t.. t:J.1 bn -d t 1 or 1 1 ua con- ta1n r or 1 0 c t j UfJ ' a 11 Q .. it r 1 r. rJ o Ju y 2fl 1959, .t ion r 1d _nt o 80 2 � c .. 0 u .r t rl or r 1 por t0 CO; ) ".1.. .x on c . 1 - t n t ' tb p tl tit. .r Coll ctor of C 0 l 11 I� ' to r. t u r l0 t �Jti t ti g. 1 th th 1 1 ,r X 1� ' in .,... ~ t ltion t p 1 on or T' V~t:; 0 "'h 0 tl odn the a .. 1 hich n 1t r 0 6 t 9'-rCJ � 79 fl _ i~.... ; '1 co n I 11 in t r in t Iloil �d, i.t f t, t oll c or r nd th l � f 13, 7 . ;9 y 1 1 h 95

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c �CIcI ... 6' - -... c. t d - th t t Coll c r 0c lt of' r Oll ' 1 ct ti� ion t co or ur p 1o r 0 on t ' p r ., ) o, ?3 � 3 ( 0 n ich 0 t n � lai a fo r r 11 i Coll ctor Cu 0 11o' � ( � 1. con 1t1on tor 1 w, P� 1 -2 9, c c.) 0 ... - oth r n -' th r po 1 t tt con a t1on. t' ht h oll of' lo .lo, on 10 t r � 1 to eoll ct th oorr ot n nt or t X 1 fQ t t1- t 0h d 1 n in t on � In r' hr 1 fro th ' e1 cy ,., no s 1 th 0 2 ,- .1 3 ( r. 0 n r, p . 21 1 t c r c.) r n h c t n1n p t1 io r r1 orio 1 ceo d e tb 1 � ,, 97

.. D'CISIO c 5 -5- dv nc 1 t X c r t�.nt 1 01 b :n coll ct th Coll tor f 0 llo lo u d 1.Q3( ) i n x�el� ... � to "' c io 1 0 X0 1n t d of th co 1 ~ c ...on 190 0 t h ntl ).1 nd � n �~ n t ~ 1 04-c lc 4 � I j e im o t ur c f ..r tor � nt \ t r jc r\ cl � ! .c . � r of lnt , � � 1,/one 1961.) a b� L impo v Xt �n.or � cust_d i" no lo jt;ct to for 0 ol 1 ir- p ta � old c .. r (I' n 0 .. - 0 lw th� n t.l v l .. leas of tu h .. 00 � ~. 11'727 .(;. t 0 1~. , ' � � � .1; 195 55 cl r . to oth ,, 9._ 8 �� �

�6' -. - I / 0 1. 0 on t 3( u) 1 t nd 1( 5) t 11 � ., ctl n o in prr ~ o lo .

.. 6 5 .. 7 - s cona �~.II;��""' t1t1on to~� R \ti n expr 1 ly r pondent 1n p ra r ph 5 ot bi a S concl � nd r, n r t t by t r � ond t 1 p r ~~- h 11 ll in � his ou te.r<:la 1n qu t o , 1 not ll d nc " al tax on port artiel s� in - uch s th id � rticl re 1 po te not tor 1 to other persons, but r � ly forth xclusi � u e by tb p t1t1o .er. or r, to old oth vi and su c h . p t1 on r to tb �*p r t x on s 1 � � � t would nd r inv lid nd of o err et .th pro 1- ai ns or ~. etion 190 of th Ta,x Cod wh1eh d� itte ly X pt th titioner her 1 from the p of x. It sh ul not d tba b purpo 0 th co n ti i to pl ee per ons pnrcl 1 . ood fro 1r ( �oing usin s in the . 1lipp1ne on an Q.U 1 f oting, for t x purpo , with ho who pur� good dir etly from witbo t he lip in � .(P nay Elee ric Co. v � Cell ctor or l.ot rn l e- venu , G. � o. 6?5'3 1 July 30, 1955') In o her rd , n ati tax 1s ort of ' quallz o 1 e c su l port r , 10 0

l: (,~ . .... on qt! 1 :fo .ti t; (!_ t 11 ro nts -r,t~}"IC PY ... 1 t . x on 1 1 !l 1mpo t d. / Jli< VS c..~11 0 o.r of I:> �I' � ..,.,_ 1-.1. J... �� ..I � )(., 1961) "' � . . y th � (�. In eff t. tt.~. "'P nsat1. t.ii:X is l v1 d. , asses d t. n coll ot t tl~ }'l:.tO 0 th d nc I sale ax on 1 po ted ;.rt1ol ~ !i.i-cl r not or s l , b t fo rh1lip in � propri tor r h r o.� � tt: tit1o.;. t: a or cp I'ato of s ga1� c~nt.r� l in Victor! , }i g bJ c 0 t u.r r s o 11 r' rc t~g t x pr c 1b d in ~ otio 1 9 of the T - Ccd '� Cons u ntly, tho p titione 1 :X t 0 tl "'Sa nt of .. t. f�p rc t�� 1 8(d) of t' �.ra D follow t X � (d) .tiel , ubj t to t und r tion on hu.ndrod �1 ty... ninG of t la Code. " hi our can judici l not c of t ract t th rtc or m rk t lu.e or 1ncl d th al of t , C!lJ r o: s b cm.1 101

�� ho 0 1 p o- rS c t 1. r h fo o"ng c i 1o t .' , c >/ tori 0 ~1~11 Inc. i 1r X "'rc � d. ~ t ~. d- te on g ~.-port tiona for t ow or c r g�~ ccnv l' i on n 'U ~tc1.�j "'1~ on � , 1n , t. p 1o tro r 11 t ~' tc ly o, on ~. ~�nA(, .t I0 t rn 1 :1s h .r �.by 0 . r Ci. tc ?> t t1 1 t lo t1 0 66, ~ �'l'J ' .rltho� t :... t r 0 � 0 co � 10 2

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