CTA Case No. 5036 (Decision)

--- ..... COM":-H SSlOrlER ()F U!TEP.t! !:.t CT_A_ CASE 1!0_ 5036 f-'EVENUE~ Promulgat'd � _::.. - - - - - ~-~A'f_0_91996 ~ DECISION '--.+~- 1__l_ :... -_; �~� . 1-�~-; :::~ .:-: . t:�t:~l ti�:� �r; ~r fi . ' �. i :.' ; '

DECISIOH- C.T..!. CASE 110. 5036 properties. Tlms. petitkmer�.-:: incorne t:tx return refle:ted :=J. (J.ro3:::; Inc()me I> (;~r::t_,2 4Ci_~2 r)().i);.) Le�:::;: Deductions 11 cJ.()ls!~!. 7:7 c~. ~)!) Net Lr)s::; p 11.649.~� 19.00 Less: Cr'2'dita!)le Tax 'i,i'ilithhs+::l (Ex.p-3.!1ded Wi t!lholding ) =-F�_ __,;.c:,-'-7..(.l.CJ.....:.~.~-"-:)-'-6-=-(.,_H=-) * TOTAL AMOUNT REFUNDABLE nn =P===~-==c~:~,7!~0"=-"=~"o=6"=v=~= * TO Bf APPLIED AS IAI CREDIT TO SUCCfiDIHG' I AI.ABLE YEAR.. .. C�!l J.~J.1J.gt1.3{. (-.��(.�..,. t��.1~.-�~i1�ij,::�;-+�1-<111...0Ci -pt-,���l:�:�=l-' 1t."_-1t--l;.,�-.�-.1..tt��i�.�:-:�:..tl� - tr��;:, rt�..�,�r�,��.-����-,j-jf~Yl"l�t-� ..-...i �-� "t:. . i t r-_�}.�:.:..:..t�<..-lf.-1~--,"--"�;-1-� "14 l �._::'1f.-~�--:-j-f~) !. enforce its da.irn for refund or taz credit. Re�::pondent contended Unt tile cla.irn f:)r refund i-; still It i::;; th-& f- (,1- tt��,::; ..,�;-..-..,1"'1�.�...�--lv �..- .. l�-� Lt:.>�,-,~t..�~.,::-...-:-::>t. J-l�� !�.-,�-,' ~l!;:-.:.�:.1�1�fl~r t.t�1i�f-.._.�

DECISION- C.I.A. CASE HO. 5036 -3- :t.nd to checJ~ ~.vhether c�r w=:ot. tJ.xes 'ivere actually rernitte(i to Uw Bureau. The burden r:::�f proof lies wiU1 petitioner since claims fo:::or refund :J.re in the tEtture ~)f ::J. tax exernption a.nd are therefore ���tlTT t:;,,�l --:-�-t..,..-.1�'�-� .- ,�; '�?-.-.'--�,�1-1.r:-.�.t�t"J_j_�'":�;:'.U-! .-:-1.,1..:-:-'1;�-.:-.,t..i.t�1-.:�~t�� t._t._-l>?::.:' '��.�"�1.:~.1.1�!I-l-�:~f.tlt... T-:�:-\:-.~�~'-~>-:-::�'--:-� Jr>.-.-J�-::.~1�(�--+l �at�?>:.::' r.L-��t' "P�-�.C�-� J-�l�!l"1'-� ,_ t11is c:J~::e. r>etith::rner L:dled tr:::. file the Certifica.te of Creditable �� J. ;t-:?"Ji" 1991. The i~;:::ue i::: Vlhether or not petitioner is entitled to daim for ta1r crE>dit. (::.r refund the arnount of P696.264..30 as excess incc�me f,.-,,- the -.:,cear 1991 cornprising of credit.:Jble ... �.���.1. ' 1. l'J'J 1 1ncorne T:3x Return wtt.h tlle :3.tt3.ched Audits<!. Firrt~.no~.l St3.tements (Exhs. U, U-1 to U- 12. indusivB): 2. (:e.rtific;:J.t.es ()f c:re(jit:J.l)le l!lC()tlle Ta.:{ \fllitllllel(j a.t ::ource (.EHR Fonn 174~-n for tlle vear 1qq1. . �- . I �� . 1n��Y1nw aw�I the '=:ll���,wino� tht=;. �..r �.,� s ~ .::..;.t:, '�� .,. 4 r;::.r�t::.i~!.:>(J t.3.X "J' �.,� ..- �.,� ��� -...- I V ., J� .._ ~,.,�lithht;-ld ther>?from by the follOV�ling �~�vithholding :3.gents: 'I'fi-ll.-t1�11�1(:-.1-'d�1-._flp.r� t8.,~'.P..!-1' t_:_:;�_ a. E:.elmc�nt ..~.gricorp. (Exh. A)_: p 210.00 254.0(:1 b. Lirn:Jv f:.ult H;:.l.!l(!ling._�, ~ Termim:tl. Inc. (E;1l. f.); i-. Etler-~�l>?t., ItlC. I>l1ils. (E:::tl1. c�_)_: d Henuspi".iere- Leo f:.urnett, Inc. (Exh D) vc.. L�ur�

DECISIOll- C.T.A. CASE HO. 50J6 - 4- v.r1� t.t�-!.11�1(��.l�l����-i1�1�1�o- i!. oP.tlh=: � Ta.x vVithlwld: iI J. J.�J ��� ���-� . .;:. Cow::u.mer'::; Grocery .::{ t:J.eneral Iv1erclB.ndise (Exh. E) f. }':::.se U. EstJ.)f(:() (PICO Phil.) (Exh. F) 473.. 0 0 g. Cej::1r-Young !Jptical Clinic (E:zll. G) ~;07.00 11. Fertiphil Corporation (Exll. H) 2,2SA.20 i. Agro-ivlaster::;, In(:_ (EYJl. I) ~') f C" 1!..:}Z=(l' j . F�hil pu:��((im (Exll. p �.) ). K. NorsK Hydro (l::::tiilsJ, Inc. (Exh. K) 1,2~10.00 �) c:, ,:. 1�) �:� ,:) c..-��_,() .:.a � .:...\._ l. Sugar Regulatory i�.dministrat.Lm fE.zll. L) 1~;.9,:)2.75 n1. Tdetr;:v:le Corporation (Exh. M) 2�3~~=~~52 ..)3, n. Movers ${ E-a.ggers Services_. Inc. (Ei-11. N) 16..356.60 �.)_ Parafert Corporation (Exh. 0) f; ,�-) r-�:�, i�)-�. (�-�l (..,l. p. Pllilippine Amusement f'{ Gaming ._. C()rporatlon (Exli. P) q. Int'l. .E.ulk Commodities f, ?..:"l .�.�o)�._'Ji! � �-� ;. f Handling & Tn:v:ling Corp. (EY.h. Q) 1.. 'l.��~�1;-:1�!"11.1;=--1� Lt=:.t�(-�;1-�(.1l(..;- 1-�:-:J..1�1�1Cp�� C-(i-l�I�lnt;�::--�111~i 7 - 2, l (JO.OO DYEZ (Exh. R) nd rr A.�-ift1- t,::.o ::; . (hl e;, �-� T T ._.... ~l r�..:.T:.. J. .A. '� ... ,I. ... -��.�~,� (�-�,�..-...;.1"[--�' . t'�'E~-.,...i-tl-1 . -::-) aJ i t. Orient Pa.cific Properties t~ fvlanagernent. Corp. (Exh. T) TOTAL P695.90).20 * .+: Petit.wner i:=: daumng for the credit or refund of .nt"t=..:. ,...:�16., f,,::;. .~.!... !~() .L.t�. -. - 3-. L.,;.ttep:; da.irn f�,::.r refund dated Februarv 4.. 19q �:; . ... "" ~ reo?.ived t.y� tlle e.IR on February �\ 199.~; (E~-11. "~l)_. iu1.gust 11. 199_:,. re(:eived by the BIR on August 1} 1 ::"f!"�(l 16 1 ~ .� (-l� Q-� ._-~J t\E'<.._';"._ttl . 'i.ll) -� .L - 1\.0P.... nr�t�P�.t��I�lt-~,_.P-.!" .. } (..-i(.�l ._-~}.' I 1 .� I rE>ceiv>:>d t�y the fqE on September 17_. 1993 (Eitl1. X). evidence. f,(:.t_h (:Ounsel for petiti(:.tier and respondent a~:reed to bGC

DECISION- C_l' .A. CASE HO _so�35 )- rl�o,:::. l� �-� l,'q~l'-1~1.(�.�}.:�.�!--,,::.tit'--��j�,��.�.,.�-t1;�"-�-1C--t!-.,t.h,::. 1r�-,�t�J,.:::�.�I�--1-1L1l..�C-��,';j..�-�_�1'_ �.� .!. ~� .�.!. �-� �,� rea:::(:�n c:r another t.Iwn tl:l<:=> <:latm for rdun�:l or t:Jx (:fedit ca.n be J:>.:=,titk�,ner f:::d1ed to nre~:en.~ In evi,.:lew::e its 1992 Inc�:::.tne l "F Ho1dt- "'nd r.,.tt'on v in .:.~-� r._r..'..�...:_:.. .�-----:�l-.�:--�.-:'�:.:�,-c--� ,---..-,-+1 n __ ~.i.n'�E.:-..;-:J: a.__ M__ a*".t".."�.Ouo'""t":r'fi!1!.. f 6-~..r- it~ f__~9 ...-...,...-.!...}.-.".".......,...- a.u- " __ . _ Commissioner of Internal Revenu~, CT.,A, Cas~ No. 4529, Mardi 16, 199.3: Philippine Bank of Communkations v _ Commissioner of Internal Revenue, CTA Case No_ 4309, May 20, 1993; BPI Data Systems Corporation (form�-rly Filipinas Management and teasing Services, Inc.) v.

DECISION- C_T_!__ CASE HO_ 5036 -6 - Commissione-r of Internal Revenue. CTA Case .tlo_ 469 I. D~cember 6_. 1993; BPI Family Savings Bank. Ine_, v_ Commissioner of Internal Revenue. CTA Case No_ 4694, D~cember 24 1993; Anscor Hagedorn Securities. Inc _ v_ 2 Commissioner of Internal Revenue, CTA Case No_ 4947, January l995; and Pasie...:.. Land Corporation v_ Commissioner of Internal Revenue, CTA Case No_ 4773. inc()t:W:1 t::tx Ha.bilitv, for tha.t v.ea.r. Failure on the Dart .:A th-s- ~ Pe.titi('H>S-r tr3.s the burd.s-n of prov1ng tha.t it t:; entitled to th.e refund soug.t1t. for bec:nJ.se tax% are presurned to have been Inc. v_ Commissioner of Internal Rev~nue, CTA Case No_ 287 L lanuarv 29. 1986_] Itt:; ha.rdiv necessarv to add t.1Et.t. a-!-;. �J ~ ... refund parta.tes of the na.ture of ;:_m exernpt.ton, and the same in Uw rnost exo... llcit a.nd 17888, Oct_ 29, 196(t 25 SCRA 7)4_} C1a.1ms f�:)r refund a.re (<::rnst.ru.ed :::t.rictly ag,_,.:i.inst cla.irn;~nts since :J daim ior reiund

D~CISIGH- c_T.A_ CASE HO _)036 ~ -f- WHEREFORE,. in vie'\v ~)f the foregoing. the petiti(lrt is hereby DISMISSED hr la.ck of rnent. ,_�\ccc�rdingly, petitioner's SO ORDERED. WE CONCUR: ~---tQ.Q~ ER.NESTO D. ACOSTA ~ ..Jla.~ MAflUEL .K. GRUBA

DECISION- C_!.A_ CASt HO. 50""35 r� E v c � I rJ� Lr~ f t~ 1. . -~ A ~l - ~t-'J .!.lo. - Pr~:::ir:1tr!g: _i1J.<:ige ;�,f ..-�,nt�t 1:. T�:<"" r-,r,<::.c:,k� ..!..r-� . ~-- �-���.� =��-� .i �-� ��-�,.. J.. ,_,__.... .!. !----~---� .!.�-�