CTA Case No. 3809 (Decision)

.. m:t� �.. r~r: . r.' I' �:� :!'Pt~lr� ~ou., , . . ' . '.~L..<r E F R[~J P . CA~T,'\r,ttDI\, Pcti tion �r, - - v~'"'rcur. r . r.A . rr:- THE C0 W1I SS HH Lr1 0 F INTtfHJAL I'EVU~UE , r.onpondcnt . X- ~ � - - � - � - X ( D F C I S I IJ :.J This involves a clai11 for rPfund in the nmount o f e1 2 , 'j "i 7 � 1 3 , r e p r e n c� n t i n Cl i n c o r e t� a }� wi l h h e 1 d b y renrondPnt on p titiuner''l tr>rmir.nl lr .lV(� PAY uron hio retirer:c:nt frorr the �.ovPrn~.t 11t ~C'rvic a r. n U n t o f el [' 0 , l ] (, � It ') i n "! 9 n ~ � Th c r o t' 'd o t n o c1i s p t tf c n r, t n f 1 c t n o r t h i s COD � Th t' r c cords s � o q t .1at ret it i o 1 r r r f r en P � raotaneda ia a rrvcnue Attac:hn in tt�<' r'hilirrinP l mb a :J s y i n L o n rl o n , \I i t ~1 I ! ~ r ,~ 0 s i q n n t i , n n s n e v e n 11 f' upurotioi.G Pcrforr.loncc: ,, f ficer of tl,o I ur"DU of I n t c r a 1 ,� r v r n u e , u n t i 1 ll i n r P t i r r 1 P r, 1 o r; t l e c e J!J c r 10, ltJtP, under tLe provL;ior.', r f "r r� lor, J'> (r) o f C o r. mo r, \� r .. 1 t h Ac t l fl t' , n :J o n c 11 ~ 1� d t 'J r' 1 u b 1 i c ' - ''

lllCI':J.,\ -~ ~ 11 c; C TA t'l'l~:r '. 'I ol � ll'1, rfon�� c id, rH O\~ II.!, 11~\ fed lni:R: "'lfficL.ds 1 nri ! 1 flluy t�::, rt�t i rt J t Hi ch. � ttd. o f, c t u t :d 1 r 1 P 11 t ; , 1 < l t n � t ha cu � . utr.~ inn o f tit( u7);;��~r-~��;;�. 1t.ion : r� .l r, i c k 1 r < '. � h lf r- 1 t rJ r1 t i 1c, t . i ,� ,� :, t r �; t e � " c c i ~n J , ~il i c ! 1 t h "" v rn �: y I ;n,. ,, t n t 1. . 1 c n, d i t �., t 1 11., l j 1 n o r .. " 1 i cr. e r. t '' � ( uncle r-ncor 1"'�- 'lpp l i c-!) ---~-~--- ! '1:1rt 10 of pf' itiorJCr':, ~.-�, nd�. rv �<"'tire en t, n ' t 0 ~ 1 l ! l r, � tl 1!', � ... H'i Ln q t t1t! q n �, o l' r~ ,T :"! 11 t n~1 r"ir. '' 1 y Vnuchrr t I .) t ll . i . ! tO liahl .i ��f m ~ ~ntl.ht 11 I v hio < i"fic,., th1� 'til'' �� lntol'ilB.l () for i'f'lfund 'OV i � � of Se �t inr l-:'1 l tl ~ 1 :7 ( c ) o f r. �A� 1 ll () , l ;; a r c n .j ,.. , l ' 1 lU

'' ' [)[~1',![1'\!- J CTA CAc)L i, ~ . 3BWJ - --~ af a r e cit r '', as:, e r tin q t h n t h P , t t. e p, t i t ion e r , is entit1r � .J to receive ris tPJrdnn] l�~r�vf' benefits e in the n' J u n t 0 f 1 (i �1 ' ] 1 (, � 4 r) us n r. :1 t t c r 0 f r i r h t. a n d , h e n c c� , !> a i d s u m s h o u1 rl I, r p n i d t n p r t i t i o n e r in f u 11 , free from tax of wh d t e v r r ~ i r1 d in con for r. - ity with 'ection 33 of Presidential Decree No . 114 6 , ' i\1.1 ending , f x pan. I i n 'l , I r c r e c s in q a t1 d Integ - r o t i n g l h e S o c i a 1 S r� c u r i t v a n rI I n s u r n n c e ne n e f i t s of r.overnrnenl [mp1oyet>B and trJcilit Jt inn the Pt1yrnent thor eo f under C � A � 1 f1 (, , n s a!<~ P. n d . d , and f n r 0 the r Purposes, ' which pro v ides: ":,ec. 33 . lxer.~ptic1n from Tnx . LP ,.;a l Process an I Liron . - -xxx i�cro rd - ilo t. 1y nnhJithstandinq Gny L'iW_!l. to t',e cnntrnrx , thf ~yste~ , its assr 1 s, rP - v en uP i n c l u rl in g ~~ c r r u a l <) t t1 P r r l o n n I .t_rr,efitr pai '.J. st1ol~ h1~ exer�pt frnrT all t ~.x<~n , PCSPS: :�. cr , ts , freG 1 rhnr. 1'8 or l!' tir>r; of nll 'int:r> x x" . Tundt:.:rscoring sur.pJ ied) ( Ann c x 11 lJ " , fl � A , C T A r e c � ) C 1 n [, i 'I e r i 11( i t h at r e s - n pond en t Co �~: ;,' iss ion e r of In t P rna l r v crt ur fa i 1 e tl to act or. the aforesaid rlair 1 for rc fund, petitioner vJas constr8ir ed on July 16, l)R4 t, . ir.tu rrose l1is e" a p pea 1 l o this Court L y way of r f' t i t. i (' n f n r f! i �' v1 a n d judic.inl.ly claiminq for U~e reftm I of the o~o.ount 11

DECISIO~- CTA CASr ~0 . 3R09 - /1 - Respondent,,iril his "An~>wn r " to petitio n er 1 E petition for review, f)l ed on nece mher 4,, 19R4, a s s e r t e d t he f o 1 1 ow i n g " S p e c i a 1 o n (l t\ f f i r r1 2 t i v ~� De f e ns Au 1 " to w.Lt: 3 � Ret i. r � n1 e n t. q u t u i t y r e c ~., i v e rl b y 'Jovernment off icial s a n d employees i G eL c mp t f r o rn wi t h h o 1 d l n q t a ,,. � T <' r - i n nl 1 c n v e p ;:J y o n t h e o t h r: r h r, n d i s supr e. en tory corwensotJon poid a n 817\fl.lOyee for ervices performArl llf1d a s s u c h , i t i s s J h j e c t t. o l h e wi U, t u l d - i nq tax on cornpcnsntion. 4 � Sec t i or, l ? ( c ) C � A � 1 H6 1 r o vid e s � for entitlcmAnt nf ret iri n~ emplotHes to commutation of unused v acation nd s�ck )eave based on the hiqheet snlnrv r eceived, hut not exemrtion fro M tax of terminal le . ve rny; s. TP m�na l l eRve p ay is not umonq t it e b tHl P f i t s co v e r e d h y r �D � 1 1 i1 r, p a r t i - cu l ar ly Secttnn 33 t aneof ; 6 Tl 1e amount of 1: 12,557.13 sought to he refunrlerl Wflfi prdd in accordance wi th law and equlations on the r.:1tte r, nnd the s ame is not rr:;funduhle ; 7 . I n ac t ion for refund, th e tax- oyer ll n th e burd 1n of s howin rJ that the t n x e 3 v: i t h h e 1 d a n ' ; f1 a i d wo r e e r r o n P o 1 s 1 y collected and fail JL'e to sust:~in ::wid burden is fatal in <1n action for l.e fun d; fl . ClRirns for refund are co .strucd s trictly against cl ai .a nte since [~ cl.aJm for re fu nd i s in t.he natur0 of an C'Yemp t- ion from taxation ( !1oni.la Electric Co . vs. Com . o f Int. RPv ., C.R. \ o . L-7q9n7, Oc tob er 22 , 197S , ~7 SCRA ~~ l)� 12

orr.I:Ic~ r T A ( 11 c r � 1� 1 nr rJ - 'i - Cor, irlerinq t~.a t t ~ P jssue hf'rPin lnvol v es o n l y ~ 11 u e s t i n n o f 1 rt 1-1 , t h P. r I r t i r ~, c; u b rti I t e rl t I e r e c o r chi o f t h e i n s t a n l c n s c � Tht� unly i ss u n in lid~. r .. se L '111'ctt�e r OJ.' r.ot pe t itior.Pr 1 " t. erminul lt .:ve r..1y as o retired qovern - r.1 en t P mrd o yeP is u u b j t r� t to v i t h holt! i r q I n x . d e n t j 11 1 A '1 r;i [; hm t n n L 1 � n 1 A f f n i r r> , c t n too tIt a t t he r�~~ro~.,utntiort of all ftCCUmt,1rJIPd lt'llVf"l nnrl tho p o y r f n t n f t� t' e !'ton P y " 1 '' r t I � r P n f r' f on,. 1:1 t1 o ( u 1 ,, o r v r � t i r P r e r t I y :P-t i rir.r~ P .r.lovces nnd \H �� ! "rs . 2 fl6 ( t h f' l e o v e l a w ) o f t he �: t v � �, rl, � r Cl , e , r n amP.ndPd by n . I\ o lt 'Jl . ) tllot it is d monrtnry 1-frH!fit rer��l,t�ll�v rPlirJr J ''� loyc:Ps th e r <'fore is uP i t c 1~1 "' ltl c; :, t, n 1 l t I 0 inf'luded in tho IJfOSG incurne of !d.id rntirirlf r' ploytH'O and wo r kor.J 'lO it .in exer.,, t fr,lfl LlxcJt inn , 1 lrl ler thr I ntc1 r.. J i ' �v �ntlf' l'oLlP , � .; , r,nr', �,I i c p r ovj Jpp thuo - 13

DECISION - CTA CASE O. 1R09 - 6- "~�ection 2Q(c). [xclusion frn r.1 qross T~.e follo\vinq iter1s r1hnll not b, incliJ le 1 in Q o!;r. inco r e nnd sllnll be ex r rq t f r n m tax n t ion under t ~ is title: (underscoring ollrt.) (7) Retirement benrfitr, pensions , ~ratuitieJ, etc. x x x. (B) Any amotrnt received l y an offi- ci�l or employee or by his heirs from ttw employer as u consequence of scro- rotion of such official or employee from the oervice of Uie ~~mploycr due to de th or other hysical dinaldlity or for any c o u n e h r o n d the c: o r. t r o 1 o f t h t' n o i d nfficinl or employrP. " under'lcoring ours) 11oroover , under the pruvisions of SPction 1 of P.D. 220, the intent and policy of the law is clear to the effect thH1 social securitv hcn,fit:3 "and other oin11ar benefits rece ived by retiring employee. and workers, whethe r received froM Philippines or foreiqn qove rn~ent aqencies and other institutions, privat ond public, 2 n l l he exe~rt _fron the pnyr10 t o f i n r n rr ~~ t :1 x � " Ap p 1 y i n q the r. r o v i :; i o n o f 1 a w t o the amount of el 0 0 , 11 (, � 4 "i !'! r; t P r; in ,1 1 cave pay of herein petit'oner, "which repr scnlr; the cash equi- valen t of thP accrued vocation and nick leave credit poyah1e to a retirinCJ employee ,,pon actual retire ment," soid amount equi\i1lent to 1he accrued v a c a t i o n a n d n i c k 1 e a v o f G r o v P r r..~ c r t e r. p1 o y P. e 1 ~.

D[CTSION ~� CTA CASF t, 0 � HW ~ - 7- upon n tua l ret 1 rcn~nt � s extn. Jt f,�o-.1 U11' paynwnt o f \d t h h o 1 d i IHJ t a x , n n .J i t >Hl s '� r o � f o r � r> o p on d cr. i Co n rr. i s i o n e r o f I n t e r n Ct 1 Re v e n ~; r-! ~ 1 u 1! mp l c. y �J r o f p e t i t i o n El r , t o h a v e wi t h b f. 1 d t i H' j n ,; :~ rr c I :1 x t h o r n - f r om i n t he num o f P- 12 , S"7~1:~, wtticl. ~e nereby de .lon1 us rt: fundable to pe t i t.ionoi. his mn1 st~rious solitary contentlGn~ tt-.at tl.e r tiro- .. nt l aw, parl)cLllc l y Se c tion ~7( ~' c �.c... 106 , os amended by H. A. l Gl~, rrnvid~u only fo~ the co~mu- tatio o f tt�,e lHlUt:t:d vncation and ��,id, l .. ava to the j r C'rer.Ht nt retirP.t cnt , hut provi<!en no exe!T' tlor f or.1 t he p y111e nt of i.ncome t,r, ... due on the s id t o r mi n G ] 1 c a v c! r o y ; n d t h e c 1 a i r.1 f r, � r e f u n d f UH. Ji �hhelJ income tax on he arr.ount of :lC!'Umulaterl ] cave 3 , be i 11 q in the n n t 11\' e of L~ x o 1.� ~� t j on, ,, h o u l d t, !' a t r i c t 1 y c u n <J t r u c d c i t. i ~ g ~~ i t I 1 f 1v n r t t ' e c "' n e o f 113 n i 1 o [ 1 c c t r1 c Co � v s . Co :rw � of 1 n t. f! r v .. , (-'I SC f. \ 3 51. Cont r or 1 t o t.he as~;e Un1 of l'P~nor1 ent , an prir~IGr.ily c ite d horctof'ore , r.D . 2/. li!'l' Section 29 ( c ) ( 7 ) ( U) o f t 1 e t. a t .i. n r, ,11 I n t or n l Re.,, en u .� CfJ d f' h fl d c 1 c n r 1 y n n d u r e qui v 11 c h l y p r c vi d l" l f o r t h P 15

DECISIIJ. CTA CASE '� ' � - n- exemption from the imposition of ineome tax on benefi to roc ived frorn Pl1i lirrine JOVf}rnment aqenci uu, ornon~ which is the amount pertoininq to the acLumuloted accrued leaven of N~t iring flOVorn- mcnt official!l and employees, and which shall be o x c r.1 p t f r o m t a x ; a n d P � D � 2 2 n, wh i c h .i n n c c o r cl o d the otatus and nature nf o lo~iolot:ive enactment (Aquino, Jr. vs . [ntilo, S9 ~CRA lRJ; De Chavez v. Zobel, 55 SCRA 26, 31), unci Section ?.ll(c}(7)(r,) of the !Jotionn l Internal Revenue Code, boinq actually a 1 qislativo enactment, like uny other law or statute, their essence are their intents, policit:ta ot� ob,j0clives and our 1udicial duty is to diecovor ond ascertain theae, and once known it is the duty of the Courts to so doclare and corry their intante, policies or objectives cour- ageou~ly into offect (Vda. de tlac:Jhontu vs. Davoo Stevedore Tor~inal Co., 32 SCRA S~l, 557; Sue vs. Hord, 12 rhil. 4R5; U.S. s . ToriLio, 15 Phil. AS; lUera v .� Palr.lOroli, 41J Phil. � lnS; Cor.1mo vs. Caltex, 059-RGl.) and th lan qunqe an~ letter und the clear purpooo or policy of the lav:n provrdl. {Sarcos vs. 18

- ��----�- � - -- DECI SION - CTA CASE ~0. 3An9 Castillo, 26 SCR 853~ R5?-86l.) We should not base ou decisions on oft-rere t�rl and some tines buoed principle, as re spo ndent often 90 invokes, us it did in this case which in effect i~ that exemptions from taxations of taxpayers ore strjctly construed and highly disfavored in law and must have to point out to a provisio of la~ creating their right thereto. 1h.iB JenerRl rule, which is oqually a technical ruJt~ of construct.io�,, is, we admit stric , but there ". ls definit ely u limit to the strict technical inlerpretat'o of on exemption statute (Comm. vs. White's Estate, 144 F 2d 1019, 1, 1956 Er:i., Cap. 3, Sec. 3.n2, pp. 3~4, citlno Banker's Tru st Co., 33 ATA 74(); ~!ayneshoro t>1anu ... f a c t ur e r ' o As s o c � v � Comm� l rn A 9 l 1 , 9 14 ) a n d thia gen eral stri .t rule of interpretation 8hou.ld not be used to thwart the otherwise clear int nt, purpose, policy and obje tive of that exemp tion law and shoul bo\'/ to t.l e clear stututory language and policy of said exe1.pt.ion law. (Philip Zinet., __ mente \'oJ . 1, Sec3 308, p. 14 citir,........n..... City Rank

r I~EC I SIO~' - CTA CA!" ',. l � 7 0 9 - 1' Ferne �a TL'l.Gt Co. v. retrid., 16f1 F 2d 6lfl.) l EJt a di tortod loqal it preeaion hall be created in Ito important subject of taxation, the narrow, reotrictive or strict application of the rule t, t exemptions from t� x is al 1 ya disfovored in law doco not alway apply. \Jhe , tax exemption, a hod been provided and bull in P.D. 220 ond Section 29(c)(7)(0) of the ~otional Internal Re- venue Code, w cloorly qranted t qovernment retiring or.1ployeeo, precisely ao or. act of public policy, or d not as a metter of qroce or favor to thom o1ncc ~overnment officero anrl enrloy es rende~ a very opcciol puLlir duly or service to the gover - ,n e n t o , d to t h f i 1 i p i no p e o p 1 e a t 1 a r g e , t h i a exehption ftcm the poy ent of t x on their accumu- 1 at n d o c c r l! c d 1 c r. v e !'I upon t I e i r r f, t 1 rem en t mu a t hovo to be, an wo do hereby liberally construe the no'~e in their favor (Ambrosio P;:~dl11a, C'ivil �.2!1e Anrot1 t.r. d, 11156 Ed., Vol. IV, p. 1rJ5 J Tol ntino, ror1 ent.ori(�n on t1e Civil ':ode, Vol. V, 195C'J ld., p. 2S!l; r .. olo v~ tlonoPrr& , S5 Phil. 644; see t�1ertcr.o, ibid ., citino l state of [mily St A laic, 11 TC � 31; Comm. v. \Jhite�n fntatt, op. cit.) ac o 18

OEC I SIU~ - CTA c,~.SE llO. ~f109 - lJ - re~ard for their nelfless. dndicatcd orHl adn!tter!ly not ad e quo t c 1 y eo rr r e r> t>" t e rl s e r v i c e i n t e r "' B o f the ::.1alary du, their positions. ~1oreovor, the tnx exemption provioionA in P.D. 220 and Sectio, 29 ( c )( 7 ) ( B) c xom p t i n g t h em f r o :n tho p e y r1 f'm t n f income tcx on the amo unt af t huir � sccumulated nccrued lenvea are just too plain to be mis aken :Jn d t o o r~ n t: e g o r i c n 1 t o I tl mi s i n t e r p r e t. P. d � It must t ove to be otated and emphnsized in this connection that respondent Conmission r of Internul He rcnue requested for recnnslderet.ion of Opinion No . 99, which held that AIR Ruling No. 432~ dnted A ~ust 14, 19SA, hns been superseded by Section 1 of Presi dnntial Decree No. 220, to the end ~xxx that any amount recBivod ~y a r tirinQ go e r n mr) n t o f f i c e r or c mp 1 o y r r� , as t h e q u i v a. e n t of hi3 occumulat.ed vee tion ond &ick leAve credjts, is xempt from income ta~.(, 11 the PresidentiAl Asointnnt for Legal Affairs, Office of t.he President, in Opinion to . ll4p series of 19A5t i11 denial to a for esoid reopondent �s motion for rPconaidera ti on , op in ed in �Jf feet tho t "xxx whe th~ tAken ~.~....!~ _!!o. 22f!__,~_"undnL_the Tax Code as ~~nrlP.:...<!_. _b_x P.D. 13

DEC!SLHJ - CTA CASf ~0. ~n09 \'/ c r1 x e .i n f u 11 c on f o r ro 'i. t y wi t h t h r~ 0 p .i n i o n No � 114 of the Presidential Assistant far Lo~a l Affairs, 0 f fica o f t o P I' o u 1 dent , wh i c h ma o e u r� r y eon c i e e effort to make en i �"'isive explan<Jtion and .illucfd ... otion cf, ond then fJnnlly making o concise decla- rutlon of tho true esnP!.ee, int ,nt 1 purpoAo, po icy lnd objective of P.D. t.o. 220 ar.d r0cUon 29(c)(7)(B) o f t h n r~ a t :1. c n u 1 I tern a Re v o 11 u o Co de a .1 d Bat a a Pam l.1 an s o 0 1 fJ � 1 3 5 9 gran t i n g e p; e r1 p L i on from � nco me ta)(eG en all benefits due to qoverr mt:�nt officers an d e mpl o y c e o ~ t h u v e r y u f f i c c f r o 1'1 wh i c h p a r t i - c u 1 a r 1 y t � 0 � :: 2 0 h d n r o c e e �J e d a n u o r i q .i n a t e d , which uffico o 1d n.J othe:.- can outt.otitativdy stah>: 1�1 h t i n c x n c t i tl, d e , i s, t o o u r r;d. n t1 , t h -J ta s o e n c e 1 i n t e n t , p u r p o a e r; n d o tJ j E r t i v u , s c o p e on d e t e n t ~ of tho tax exemption qranted therei1 �� In vic 1 of the aforestat d .~rd " o:rr1ity then:~to, we qu �Jte t lengtl thf! 'ald Opinion tJo. 114 of the 20

DEC IS IO~J - CTA CASl NO. 3809 - 13 - Presidential Assistant on Leqal Affaire, Office of the President, which we here consider as author- ity in support of herein decision. OFFICE OF THE PRESIDENT OFFICE OF THE PRESIDENTIAL ASSISTANT FOR LEGAL AFFAI~S t~ALACA~ANG 0 P H~ I i) N N0 � 114 Series of 1985 Hanila, July 29, 1985 The Acting Commissioner Bureau of Int rnal Revenue Quezon rity Si r : Th1s refers to your petition of April 10, 1985, for reconsideration of Opinion No. 99 of this Office, dated January 7, l9A5, holding "that BIR Rulinq No. 432, doted August 14, 1958, has been superseded by Section 1 of Presidential Decree No. 220" and, therefore, any amount rec ived by a retiring government officer of employee, as the equivalPnt of his accumulated vaca- tion end sick leave credits, is exe~pt from income tax. You oeek reconsideration on the basis of tho following argumentsr "Social Security benefits, retirement gratuities, pensiono ond other similar benefits re- ceived by retiring employees-and !orkers, whe her received fro~ Philippine or Foreign government agencies and other institutions, 21

DECISitHl - CTA CA~: ~0. 3009 J!.!.ivate~..Eu~l.i�~, .Jnqua.~ i f~~~empt from incN e t~ .E_U...!' f u an t ..l2...!..~~~-~21 o � 2_~!._!~ i c;}~ .!��~ f ~L_t?..0_}J~2�J....J2.?2. � HO\vever, on Juno 3, 19 77, P:ceu 1... donti 1 Decreo No . 1158-~ w~t p ooed amending erlain ectiooa of the National Int~rn~l Reven~e Code of 1939 for incorpor-tjon in the consolidation and codi- fication of all exiFJt.infl t:"eveJ.u:q, laHo , i.o., as of Jun� :i~ 1:177 und.r P~ouidenlial Oecren ~o~ ll,O. Thus.~ ffoctivo June 3, 1')77, r,ub �� PIHd(]l'llph (t>) of Section zq or th' Notional Internal Rovom.t'! Cc.de of 19 39 Ha�� amendf;d by SecU nn 2 of P r u a ide n t in 1 r; e c: r e e No � J J r, r-1 .. J\ b / incorporating in the Natiunal IntEn�nDl Rev nue C lde of lq77~ th\".1 p1�ovioionn of Sr~ction l of Repuh~ �t~ Act 1~ o � �� 9 J 7 and of Pre;_, i d tS n t i al iecree No. 220 as r;P.ctlon 2'1(h)(i)(fl.), ( �I),(C):,(D)~(r) and (F.) (now Sl!lction 2q (C)(7}(AJ,(B),(C),(D),(f) 0 and (f') t~oreof) . In fRet, Section 29(c)(7)(A), (B},(C),(D ,(~) ~nd (F) of t~ TRx Code of 1977, as emended, covers he whold othject of Presidential Oecro~ No . 220 nnd ;r(!lti:r,:!ment bsr,"-'fit&, fl�H\oiona and � ! mi 1a r bene f i t s . ! f< c e.i v ;.!L.!!.Y_ ret i ~:L!:!.9. EJ_'fici al s_ !:'..i~..,plo~~ CZ!J_y_ from _Philippit1~.~~E..~-~!.!'~~~~L~ are t~P. on9 thooo in th. enumer.::ttion of iterrm of income excluded from groRs income o: qrosa compPnsatlor income, �l U.o case fllay be, ~thic shall he exemp f om tax ... otion. Under H~ principlf.l of ; .juadam qonorie~ wh .. re gen.ral term, follow thG 'eaignatton of particular thing ~r cl soea of pers~n.~ or ~uhj ct , tho gen � 1 te mB 1d.Jl be eonottued t.o incl.ude U ose t.hin ~101 H' oetnon ... of the ncm.:J ' 1 rH: s J..' { f t h e r:H me n n tt11~ 3 !.P3 H� o H~ 22

OECISIO ~ - CTA rA~E t,o. 1AOJ - 1'; - specifically enumerated. (Crawford, St tutory Construction, p. 191) Thus, the phrase 'other oimilar bcr1ofito' in P.D. No. 220 following on enumeration of social security benefits, gratuities, pensions include only such benefits which are asof the same nature or like character those particularly mentioned or numerated which consist of payment of benefits on account of complete separation from the service of the employer thereby excluding from the ambit of the otatule, payment of benefits which are actually part of the compensation/salary earned, pay- able and accumulated throughout the years, e.q., accumulated vacation and sick leave credits, while the employee is still in the employ of the Oevelop- ~ent Bank of the Philippines (OBP) and, therefore, part of taxable compensation of r.oid smployee. Such being the case, tho ruling of this nffice subjecting the ~oncy value of accumulated vacation and oick leaveA to incon~ tax is still in force and is not in any way superseded by P.O. No. 220. "Leave privilege is an accessory to on individual's right to hold public office. It is privilege enjoyed by an employee and, in fact, payable to him even while he is still in the ser- vice or employ of his employer as part of his compensation for services ren- dered. That it is cumulative and commu- tative does not change its true nature that of being an 'actual service privi- lege' (Civil Service Commission Ruling dated June 1, 1960, CSC Opinions and Rulings, Volume I-III). Vacation and eick leaves are privileges arising out of employment as specifically provided for under Rule XVI of the Civil Service 23

O�C IS ION - CT CA5E NO. 00 - 16 - of' 19 ~ � A VJ":C ticm f IH! r@ ~ J qre Lad to qiv . o :.~p oyc 5 o.ppcr-bm ty t ~ r. pla 11 h Hn-nt t norr� t';~; nd eouil' '� n w vitality to perfo�rn dut�es ~ff!- chmtly c:��tm�- ip. Cor.:cnut fJr aduch&~ ne � � � Th Nar.i.on 1 l 1 b;n Unl.on, r~o . f �� �;�:�4. 0 prl .. r,~t. 1n~ l'.l'Jn �Ahih a ld~ !VIIi l intc�ndtd tn .J �' pr 'l'VG t hu l lh duri n g \'JMploy� ent fnr b1 ttl!n" uorl< p I�fort:,�mecl (P.ec o v � f~ndi t. r c, nornl, G. � ~1155 .. , pro~.,~ Ar..tll lr; l9S9) 1 Th c~ pri c rd .nal :r�ul r� ln t.hct inb .... !>r ~ ic n of e . to . C t't;Jin f\YiO qiv � ~ f ~ c t o 1' t h 1. n t t' n t ion o f t h t"l l � g l o 1ta bn� (Ruldan on� 0 2 ~ vo. Vlll ro n. 69 Ptil. 12~ 2 . , c i t in q t or 1: om co v ., th r i rn no , 41 r- ll i l ,. 2 2 , t~nd Pcu?l o. �~ Co a c ep cio n 11 !.\fl. Ph 11" l '?.6; . Ill . a l �;1 o T(H\ o d n t: cc p aq a1 v � ' u ::! n c o , r h .. 2 B8 l' 5 '1 J a �. U'> 20 , of !~ppcalr.l, 73 I n ~ 1.-t l o rl o ~' l'u ~ 7 6 1 v .. Co r ~ ' �h il sen 162, 177. ~ {'d'id t:h th nfi(]U ~ 0 f 1 CHI i. l'"W.I�HHHd J. "/ "WtH; l ib l!l cr ~.�( or. . :ro 1. t I�pr.etaU.or .. , t.' t ehou d t:e tldopted wt�L.h t nd o qive td'fn �t f.1l th r.t n .. - f Hlt. !ntontio of th 1 qi� !�tot� � H.! lf..O pi"OI~Ol ll' ptlrpt'' o fo whi 'h i t w ' ~n or; tr:d, and th .t int. .\ !)ret t:lon h )Uld 11. rjectorl wh ch tEnds to t1~~f c t tt . r-urpo ~ hi.ch th loq:io ~!tor hilL. llnt.r ;cd to t1 b!i by ito on~c -ent (Ihidli d.t!tv, UuS .. vo, T n�1bio 9 . Ph1L 1'5 a1nd ll., ,, 'I,., kV,);r'l)l! T.9 Phil . 134).. I� 11 o t ht: r r u1 a n o f t. q .tli~ o t ~ c un t r uc t l c n ~ 1 .~ 1.; a t 1~.. -.'UL!2.!:2 -~ D..;.!..!J'!. f.'l'l u x i :fj l , o k ~ d by t h ft t 1!H.!UIH'tHn~t t1t tv h!i'! p !ma.t�y a.e d orftcf.1> 9 ar.o 7\~~���tnc.:tsco)\ _ Cihd;o~.y ConG�.. f'u .da' ntol r: b� u c U on , n i r d ( d ., ~ p � Yn to\" rH� ~ o t 1or o f l u.' , l 0 tS 1 c H l n g B1 r. l on 2d d � , 1 � 46 ) for t t1, 1 1J.1~J1 t.ive }ntt nt 1 � the vittL ;u:r , '�tu !l'f>Otd ... od ca. enco of the 1 ow � orH t.h O~J 1 tl.t n ~tnr } n LL" :llnturpr::it .ion l'.h'.'~ o f' ( "~o A .. Jur. pp. 201)~ 201) ndp t rofotP.a 1 . f) th~ c nco of e a- tt \':o y con~tr ctiun (1-riHt~::i co, :fH~:rll 1 ci lnr~ fl; u� 0 Vo S.tt.to., n ~ ~i .. V.s. l.JOlr'-6t.!1'fhH~ .. '55�.).

.. DEC ISIO �l ~� CTA CASE f0. 3809 �- 17 �- Whet then :i.8 l:.ht'l intent of Hlil'l legia- lcd:or (the Presldont) when he issued Presidential DeorJe No. 220? For full acpreciaticn ond clarity, w~ again quot hereunder tha pnrtinent provision of P.O. No. 220 - "1~ That, provisions of fny ex sting law tl the contrary not- wi l h a tanding ~ ~2"c i ~~..!...L':.. J:].!'::�1.�.��� fJ., t S..J......E..�.~~~'..!:,_9 r t!l!:!.i t ~ e ~-....P. e !.!."' eions nnd other similar benefits ::::..c c e i v~di)_i_r:~~!.~~~.!!.-~~rt <! workers, whether recoiverl from f:'i'f)l-Ti p p i no o r f o r e i q n qo v e r n me n t egf~nc!.oe and other inntitutinno~ private or public 1 shall be exempt f:r.om tho payment of in.come ta:~.~~ (Underscoring supplied.) As the said Decree doea not contain a presmble and contain� only twa (2) aections, the eecond baing the effectivity clause, wu have no other intrinsic aida in diGcovering the 1ntent of th legisla tor other than the abov0quoted provision of Section I. AI read;.� exempt f' �om j ncomlil ttn: ... ong before tile ioouanc of PeD~ NoQ 220 were ( 1 ) 11~-o c i a !.-~.��.U r.�t!:l~ b eE!..~.L~l.!?. 11 l i k e those rec ive�zr-rrom the Social So curity System (Sac. 16 , RA 1161, as amended) and campen� astion for perso1H.tl injuries or sickness (Sec~ z:�/b/ /5/ o. the � at:tonal Internal Revenue Codt" ;;� ( 2) government. employees; "retirc~ment ~~-j' (RA l61G) and onwe retirnr.l;ntliiil?._Bmd.ona" (RA 660) under Section 2 B ( c ) of Com rn a' th A c t No � 1 H6 , as unanded. Likewise~ retirement benn fita of private firms' e mp ioyees warn exempt from such tax (RA 4917). Considering thet such 2 �- LJ

,,r c1 ~:; rt ~.. - ... lf'l - 11- so- c i o 1 r: e c tl r i t v. - . . b- �e n-e. -f. l t n 11 ' 1_ r e_ t i ..r.._eu,,.,_., au.nw.t_.. ,..._ f !LE.!!.! u i t i ..!!�" -n d " J? e n s .Lll~-" \HJr r: a 1 r r.Hs d � exempt from incor.1e tax t,nfor.e t f-.(~ pi'o- m:tlqa .ion of P.D. 2'2f', it b co"1e�� very evident tt ot the intention of tho Pre- -o oidont when he wJcd the wordfl "other a 1r. i 1 a r b - n e f i t 11 i n P � n � Na � ., 20 s t o TIVe ioc exemrTrrom income tnx henofl' u ecaivcd by retiring employeeu and torkors not yet then exempt frum such ta~ nr whose income t x uxemption is Dtill in legal Jo u b t , on d p le c e then. i n the 11 rn n r 13 t. ego r >' , ol least in~ofar ao inco~o tox ex.rptlun ir> cnncerneri, an thotHl nlreadv e;, .r-p t fnw eu~h tox like so~ial security ~enefits, rcti �cmc.:nt qr1:ttu.itieG an 1 pcns..lons. The only rtual1flcation or en dit.ion irnpoocd by tho Deere. for t.he ''Xf;rnption is t h Cit t: h c 11 bene f i t a " o r e 11 !�_C e ~ v e d _l~-~" l i r :i: n 9. ~llJ!loyn_es and worker.'2_", irreapoctiv .. Of ItH natur. or source. It m3y then bo rokod~ la ~!l....�.9~ i v n 1 e n t o f _,E__9_9_~~..!:.!l~__!:_ !~~.!..S.!!.~~:!_-21: F !:!1!.E..~ o ~ e~ace u mtl J n t r:._~~a.!:J�..~1._�,}_ .k l e-~ ..:_r_fl d i t G 1!_111 o .!"' g t o s e-~....:~ ~ t>::.�.9.. b '} ...J:.19. officer ~r em,eloy_~'!. unnn hio retir nei1"t? Our flrm offi.rmotive 'H.B'-''er tot. is qut>stion ie leqnlJy impeccable I ecnuse Secti .n 286 of the F! c v i s ~~ c '\ d mi n i a t r a t. h � o de p r o . i d u:~ t. h r <- "w h en- -~Y.. e r: nn y .n f f i,E!J.!.J.~~.0..!.9..l e e o r ~!!X('; r o f l l-i - � QE_y_ernmo!l~ the PI�_~.Lll.l,.e..in~.E!'f_tl_L_yolu~!l..;!. t !_~!!' c r b e s e P~.!:.!!l~:...�.l.!~~ the s e " v � c __ h : �J..9..Q. no f a!!l_t;__!.J~!JJ_J.J.!. c eo~ u 1 s .2.!L r .e.~:2:..!! men t. ~ he 9hall he entltlerl to he eommut:ntion of all fn�r;;-cr 'DC'Cu mll v a c r t. i ,_.�n and loi~�-1-c�-e--e-"t'O""ti"!t; --nri eaoT Cre di t. 0 ,11 uTi 0 nNo-:-8r:T~inr;--.ro--u;;c; 0 n dR licto1HH 1:, 1981 by the .ivil 3r:rv ce Commiot:d.on~ t h c ago n c y char 'led vd. tIt t h c i 1�p) en. f' n tnt ion o f our leevP law (Opinion No. 133, s. 1"82) 1. ordair�J, 11 Th lfJ o c cu.:~ J lot d l E- ewe in 1': xcess of ten ( 10 ) 111 on t i� !! oh a 11 no t b e f o r I e i t c d !!_r:!_:l e s f!.J:.h.�_t:?.f!.L.:..e..�..t......:.:'!! pt o;r..2..:. ~b n r o.~.2l!!.D..~t i. l y _t~.:.-~.!1.!2!!..t_.~ i r,~t!..l!.....�!-i~ 2G

DEC I ~� I CN - CTAC A'.r lL. :rr,c; - 1., - �. llk6wtao, s~ction l?(c) or ComMonwgalth Act Na. 1A6, n "ended hy R lt16 und �urth r m nted by . 0 pub U. c Ac i: No � 11 9 6 ~ " p r o vi de Ill t:. h a t ... r eirH1 benefit gx-ent d under tw � ret.it rnent ltH#t th p yr.: nt of unused vacation And . c ( lc .ve to ~ retiring gov rn~ent e ployee, heth r und r RA 1616 (~r tuity retir nont) or unct0r A 660 -ro. (pen ion retirrH~l nt), io ex lilp t frol'n u'Gll ~~..c. U. t xe f'l, inr.ludlnq inco. e tr:l"' purstHH'I ection WeT of" C.... No, 1R6, CHI Vlendodo Notwllhatcndi nq said S ctlon 2R(c), however~ the eurcau o In ~rnnl Rovenu s ill dhere to ita HIH Hulin') �l o. ID2, doted Aucju:St 14, 1950, holding that payrent of the unu a9d voco ion nd ick 1 av af . r~tiring ~ployee under nnpullic c . No. 1616 is ubjcct to in~om taK. � P.D. o~ 220 put sn nd t:o wh lev n douh t onqtHHicr~ rl. by enid ~In Ruling nn th inco . . t x >a)!(e, ption of canh P.qui.val nt of unus d �acJtion ond 8ick le veo '~C iw d by etir no 1ployeea nd or&;er.a. E .n the r u1a o f .!: ,j u de~ .!12.!1..!...!�, 1n vo k db h bove cone u that nrricc u~tains t b hio n. The law (PO No. 220) lte lfi os nti~ t~rl bovo. clnee!fies the benefit daclarod thereunder ex mpt from inco tt t x lnto'" two {2) clns e 9 nA lye honefito "recei ad by retirinq employ'c8 �n work~r~. D�ing m de by th~ la ito.l , thia c alfic tor,

DEC ISIGrJ - CTA rASE NO. 3AU9 - 70 - not the one suggested in the petition for reconsideration, must be cons1dered in the application of said rule of statutory construction. Thus, since by operation of the provisions of Section 28G of the Reviaod Administrative Code as implemented t, by CSC Resol~tion No. 01-1158 and of Section 12(c) of C.A. No. 186, as amended by RAe 1616 and 4968, retiring government officero and employees are entitled to the commutation of the accumulated or unused vacation and sick leaves, the same benefit falla within the class of benefits "received by retiring employees and workers" and, therefore, under the ejusdem generis, is dcomad included in the coveraqo of the Decree. Indeed, to limit the tax exemption grante~ under P.D. No. 220 to purely retirement benefits (gratuities and pensions) aa ougqeRted in the petition for reconsideration, is to render the said Decree useless and ineffective, for prac- tically oll benefits of the nature of retirement gratuities and pensions were already exempt from income tax before the issuance of the same Decree. The President could not have the intention to issue o useless, ineffective or inefficient decree (Dird vs. Alaska, 187, u.s. p. 118); but rather to have promulgated e valid and permanent statute wtich would have the most beneficial effect that its lonquag permits (Orlosky vs. Hiskell, 155 A.ll2). It 1.ay be worthy to note, at this stage, that not all benefits or income considered parts of compensation or alary are taxable, for even suppl mer.tnl allowances, ~diems, benefits and the like received by officers and employees of tho Foreign Service are exempt from income tax (R~ 708). The BIR Ruling nf february 6, 1952 likewise exempts from income tax subsistence and guart~r allowances given to c omm issioned officers of the Bureau of Coast and Geodetic ~urvoy.

�.�flCIS11H, - ,�� T,'\ r ACF_ � � -' - n -� 1 e a t, ree that the ~�ro"in:i. nn of P . D. No. 1/'0 vH'H' f' 1 nco r porn t c d in the a� 1El n C: rn u n t in t .rod u c e tl by P.O. No. 115A��A (dated Jur.e 3, 1977) in Section '19 ( h ) ( 7 ) n f tthl T '" )( Cad e � Bu c the inc or p or at. ion d 1 d ~; �~ t c II n n g e i t, o e ).'em p tin n CJ r : n to d u n d c r P � D � .' Jo. 22 1~ cold Section 29 (b)(7), RS amended by P.O. " o. llt;B~A reads: 11 (A) (Retirement benPfil.. D of pr.i.... vcte firms' amployeen under RA 4917) ll(R) Any a,:,ount received by rm offi- e i a 1 n d em p 1o y e e o r I;y'hi.A he i r s f r om tho enployer ~~:.!:..9..t2.!'~!:..._D(_s J...E.,~ rntion of ouch official or employee f~-~-t h ;:;-s ,,, r v 1 c e o f the e . 1p 1 o y e r d u e �c-il ..t.?~~a-tr;-:~!1} c k ness 0 r -~..!.....�~ .eli . s Af.l i l!L....E.J._fJ:!.!...-~!.t. c au s e ~ P y oD.:L_t!:'~ _c:_on h;: o 1 of !:_l:e~--2-~ l d o fJ i.�..i..!L..�L_.~mpl ot~- ''(C) The provi.s1orHl of an11 11:xio inq lnw to the contrary notwlthatonding~ !!._0 sin-~-~~..SJ.L~ 1 t_y_~~Lll~., ~!..�!:~ ~.~l t }~_l;Lt__� ens ion 9. r!D_~L.E t: h c r_~i mJ.l.ll .!J .�,~~.! J; B��..L.~E e i_y e r1 b :z:__r.~ i de n L.2.!:...~~- r. e s i rl e n t c i t i z e n s o r a 1i e n s \4 h o c o 1n e (! o ~~~eoid(~ permanently in--rr:ePhilippineo f ':�.fil f o r e ~-9..!2 go v.e..!. n..l.l!.e n L~l!:..!l.sl.~~ � t ~ e i' -iD-2J~.t~t i .!::!!.::Lt....P.rl.Y a_~.!l�~.1.1 c.� 11 (D) Pnymento of benen.te due Ol.' to bncoma due to any person r~siding in the Philippines unrl"r the lows of UH~ United Statr1a Bd1.1inis~�~rcd by .he Uni �ed Stt:~tes Veten;ns Adr�. irdstration. 11 Payments of benefit!'! ma de ([) un~~ e-r the &ocinl Seeuri.ty Act. tit 1954, as ;::;:mendad.

DECISION - CTA CASE ~ 0. 3 Bn 9 - 22 - "(f) Benefits received from the GSIS and the retirement gratuity received by government officials nd employees." /now Sec. 29(c)(7)(A), (B), (C), (D), (E)-& (F), Batac Pombar.sa Blg. 135; underscoring supplied~/ The above enumeration excludes (1) pr oceeds or life insurance policies paid to beneficiaries upon the death of the inoured; (2) any amount received by an insured os return of premium; (3) compensation for injuries or sickness under Workmen ' s Compensation Acts (employees � co pen- aation under the Labor Code); and (4) income exempt under treaty oqreemont, as they are all lready covered by, or declared exempt from income tax under, Section 29(b)(l), (2), (5) and (6), respectively, of the Tax Cod as amended by P.D. No . 1158-A. The mere fact thnt Section 29(b)(7)(C) / now Sec. 29 (c)(7)(C), AP Alg. 131/ ahovequoted Twhi c h enumerates in the same sequence the same benefits mentioned in P.D. No. 220 as income tax exempt, namely "social security benefits", "retireme nt gratuitieo~, "pensions" and "other similar bene- fits") limits the tax exemption to benefits received from foreign government aqenci s and foreiqn public or private institutions , does not justify the conclusion that a change or amendm nt hao b~en made on the tax exemption granted under P.D. No . 220 as incorrorated into the Tax Code by P.D. No. 1158-A . The limited coverage of aub- pare~raph (b)(7)(C ) is understandable, for i t would be r~petitious to include in ita cove r ge social security benefits, retirement gratuities, pensions and other similar benefits received b from Philippine agencies declared tax exempt under P.O. No. 220, since such benefits are already covered by other pro v isions of Section 29 of the Tax ~odo, as amended. Social security and retire - ment benefits of private firma' employees received fro�n Philippine agen~s are already covered by ubparaqroph (b)(S) and (b)(7) (A), (B) and (E) . Social security enefits, retirement gtatuitiee, pensions and other sinilar henefits received from Philippine agencies by government eMployees are ol~e ad y covered by suhparagr oph ( b)(5) and (c) ( 7) ( 8 ) a r ~ (f). 30

I S l 1 (' T r� 1 C!\C.'":t �.r,J�, Sut�;;:lr<H')roph (b,(7)(f. /(c)(7)(n), llP Plg . t 3'�/ nbr.vequot .d j r; even more en preltnnel ..... in co\i"nrnJe thon P.n. ~.n. 22n, H5 .it ovf.�rs bencfi.te f(;�cnivPd nn r.once(jun.rwr. of nr�Er-!...1.5~:.::. fr .:>m t!10 t5 c r vir f ''!l.~� ..�'~ll!.t -~- .~ 1: n t;!..::.. or >t her �.!.Jt s i <:2.1 d.l.n 1b i l i l v Iii' for nv CGU!iA [, 1vn Hi t''H r.ntrol" a�f- �~~�f,4:l-� .~;-f"{) Y'JB O-r-� e~~~ 1 oy(~e-~�c:;r�:;;--r:--~�epA X' at ion � f ~ r 1 ' t I . f1 c. r ,.� i c e r1'l y ;1 1 s n I. " d ~ to r e t .i rem e n t ( r~ ,, 1 i o 11 �.� Liota Pari y v �~ � ae u list a , ~1 ~ P11 i .l � 1 o1 ) n. z �J r t o c. L ,, 1i t 1 on of ~ nf f i c. e ( .1 rd uP bl v � de 1 o Cn n Ll , (; 6 Phi 1 � 61 J ; Ant i que r a v b � n c1l u yo t � '1 1 1� t11 l � ?. 1 ;, ; !�1 a n ; J 3 n r v s , :, u i t o r i a Po ~ �i t; Pl, 1 � 11(1_,, . Dr�l"irdtoly , lhh separati,Jn fl�om th aervicl"l of �.1 IFl '� e r H (~ n t off i c" c a r r~ mp l n; f! e due t. o o 1 d nqo (err, Jl1~1,ry rntirl,r-,ent st,o) or to Hu bo- 1 i t' i J r. f I . 1 o o f f .i c ~~ i a , l j k e f .~ o t t 1 , :J i (' I< n e o n n d 11 t� v . 1 c ') ] c1 i f> o h 11 .i t y , a :H; p a r n t .i u n " b o y o n rJ h i ~ l � c1, t � �� 1 � 11 t1e n c e , on y r. !Ji o u n t r L r e i v e d by such r,fr :~cur !>r E�l.lplo\ ee a�, o cono~.qur:.. nce f o Jell t,C: nt'otion frorr t 1 .t:. serv ic P (like caeh r1qulvnl �,.t ,f' hin voc n tion nnd !lJck envr�s t o \'fhirt. I .. i~; entitled .:.:.ron .r!!.!-J.!~ Plt~ pt.H�Juc:mt to s~ctlon 12(c) of C .A. No. 1S6, ~s nm�nded, nne! Section 2AG nf tho Revlsc:d ~~dmi 1Ji..t1tl:ative Co e ee implem nteci hy CSC Resolution No. IH- ll5B) i.1 exc.lpt from incOill(. tax purc:;usnt to Sectior 29(b)(7)(fl) of the �rax Code~ as aH:H'1d<1d hy P.D. No 1158-!\� or. Section 29(c)(7)(R ) a'" amended by ['abut Pambanaa llq. 13S. Thun, v;~hethe.r taken under P .. D. No 220 or. und r th Tax Cod s amended by P .� t ~ .). 11'58�-A and BatoR Pambanse Blg. 135, any amou t recciv d by o retiring go vernment officer or worke1 as cor\ "''lui volent of his unuBed vnct:Jt.J.nn Rnd ick r L. <..1 � ~ s ~. t:. e x t'l mp t L .,. i n c o r.i e t a x � ACCORDING LY, thia Office regrets to inform tha t. offic" that lt c ~ nnot rec1 sid ,{' or dJsturb Opinion No. 99 of th.i.s Office, dated J- nua "I 7t 19fl'1a 31

D(ClSIO~ - CTA CASE ~n. 3009 - 24 - leGee ho g~ided accordingly. Very truly yours, By authority of the Presidents (SGD.) MANUEL M~ LAZARO Preeidential Assistant for Legal Affairs 12-77 Copy for: Tho Development Bank of the Philippin s Mokati, Metro Manila In view of the foregoing , petitioner Efron P. Ca taneda iR entitled to the refund of, and respondent Commissionnr of Internal Re enue is hereby ordered to refund the sum of e12,~S7.13 withheld as income tax due from said petitioner's accumulated unused le vee in the taxable year 1983. lithout pronouncement aa to costs. SO ORDERtD. Quezon City, Metro Manila, Febr 1987. '� ROAQUIN soociate Judqe 32

DL.ISIO N �.. . ,A CA .�E ru . 5.. �, o .... 2f) - t �t. CONCU I1 2 I AHAt TE FILLE r t�eaid ng Judrjel Ex}.~ aB~ t . ... udCJC)