CTA Case No. 3560

DECISION

Presented before Os are three

(3) consolidated cases of petition for review involving claiMs for partial taM refund· filed pursuant to Section 5 of Republic Ret No. 1435 in the aggr·egate aMount of allegedly representing 25~ of the specific taxes actually paid on the refined and Manufactured Mineral oils, fuel and diesel fuel oils, hereinafter collectively referred to as "oil products" which petitioner utilized in its Mining operations. Th~ facts are undisputed. Petitioner is a corporation organized and eMisting under the laws of the Republic of the Philippines. It is DECISION C.T.A. CASE N0.3560,3902 and 3939 - 2 - a d1.1ly licensed mining fir• with a Mining License into with the of Nat1.wal now J~enal'lted, the Depa•~t ment of Environ1111ent. and Natural Resources. During the period fro~ August 1980 to January 1984, petitioner purchased from various oil companies oil products, the prices of which included the applicable and prevailing amount of specific taMes imposed under the National Internal Revenue Code, TaM Code for brevity, of 1977, as a•ended respectively on several occasions. Relying on the provisions of Section 5 of R. A.

No.1435 which allows a 25~ partial refund of the specific taMes paid on the subject.

oil products enumerated under Sections 1 and 2 thereof-;· and on the en bane decision of the Honorable Supreme Court in Insular Lu•ber Co.

vs.

of TaM Appeals <G. R. No.

L-31057, 29 May 1981) allegedly granting a partial specific taMes actually paid by the clai•ant, without qualifications or li•itations, petitioner filed with respondent wt~itten clai•s for refund, as follows: CTA Casr No.

3560 390Z 3'939 Dalr fiJrd Hith BJR Novrabrr 9, 1982 Frbruary J8, 1985 "-'Y 22, 1985 Prriod tovrrrd Jimuary, 1979 h tlay, J!JSZ to Junr, 1983 to Junr, J982 Junr, 1983 January, 1984 laount invohrd PJ, JJ(I, 172.06 PZ, OZJ, 453.31 PJ,357,078.09 14ol DECISION C.T.A. CASE N0.3560,3902 and 3939 - 3 - Petit i onet~ anchored its claims based on the increased rates imposed on the above specific taxes,as provided under Sections 153 and 156 of the Tax Code of 1977 which, in turn, amended Sections 142 and 145 of the Tax Code of 1939.

The latter sections were priorly specifically a111ended by Sections 1 and 2, t~espect i vel y, of R. A. No.

l435, before the a111end111ent introduced by the Tax Code of 1977.

With the continued inaction of the respondent on the howevet~, and considering that the two-yeat"' prescriptive period for refund was about to expire as provided under Section 230 of the Tax Code, petit i onet"' moved to toll the running of such period. Hence, these appeals~ Petitioner consistently reasserts in the instant appeals its prior stance before the Bureau of lntet"'nal Revenue <BIR>, with new prayers for the respondent to pay i nt et~est on the sum cl ai 111ed at the t"'atP of 20" pet"' ann\tlll, and for thP salliE" to likPwisP pay thP costs of thP suit. Later Pvents revpal that whilE" the casPs at bar were pPnding bPfOt"'E" this CoJ.wt, then rPspondent, Acting Co111111issionPr Ruben B.

AnchPta, rendered his decisions, one, dated March 21, 1984, and the other two, dated June 7, 1985, on herein separate claims of the petitionPr by 14o2 DECISION C.T.A. CASE N0.3560,3902 and 3'93'9 - 4 - denying each one of them on the basis of P.O. Nos.

231, 426 and 711.

The for•er Commissioner stated his reasons, consequently:

It appears that your claim is principally anchored on the provisions of Republic Act No.1435, Section 5 of which authorizes the refund of 25~ of the specific tax paid on petroleum products if used in mining or logging.

Said provision should, however, be read in conjunction with the provision of Section 4 of that law.

It is our view that in order to avail of the benefits of partial tax refund mentioned in said Act, there must also be a municipal or city ordinance which imposes an additional tax of not exceeding 25~ of the regular specific tax levied under Sections 142 and 145 of the Tax Code.

In othet~ words, refund will arise only after the enactment of the required ordinance levying the additional tax and subsequent payment thereof.

In fine, it is no longer the national tax that is being refunded but only the 25~ local additional tax. With the issuan~• however, of Presidential Decrees Nos.231 and 426 dated June 28, 1973 and Mat~ch 30, 1974, respectively, cities and municipalities can no longer levy any additional tax on articles subject to the specific tax.

Consequently, and as the refund sought entirely depends on the exercise of such power, partial refund of specific tax payments on the petroleum products used in logging or mining can no longer be auJ;horized.

Furthermore, Presidential Decree No.711 which took effect on July l, 1975 abolished all special and fiduciary funds.

Since Republic Act No.1435 was passed by Congress precisely to provide the means of increasing the Highway Special Fund, said Decree has in effect repealed said Act;

hence, the same can no longer be involved as the basis for instituting claims for refund of alleged overpaid specific tax.

1400 DECISION C. T. A. CASE NO. 3560, 3902 and 3939 - 5- In his individual answe>,~., re>sponde>nt E'~pande>d his le>gal by unifo•~mly i nt E'J~pos i ng, othe>rs, that the> Ta~ Code> of 1977 promulgate>d unde>r P.O.

Nos.1158 and 1158-A re>pe>ale>d Se>ction 5 of R.A.

No.1435;

that Se>ctions 142 and 145 of the> Ta~ Code> of 1939, as ame>nde>d by Se>ctions 1 and 2 of R. A.

Se>ctions 153 and 156 of the> Ta~ Code> of 1977, without the> .~E' e>nact me>nt of Se>ction 5 of R.A.

No. 1435, supra, thus .~t?sulting in the latter's rt?pt?al pursuant to Section 346 on the> ge>ne>ral re>pe>aling clause> of and Ta~ Code> of 1977 itse>lf, and that, granting that Se>ction 5 of R.A. No.1455 is still in pffe>ct, the> partial ta~ re>fund unde>r Se>ction 5 of Re>publ ic Act No. 1435 t~E'fE't~s ~ to the> spe>ci fie ta~ paid by miner's and forest concessionaires on oil pr·oduct s limited to fuel 0 i 1' com~ercially known as diesel fuel oil, and other similar oils having more or less the same generating power, and not to gasoline, kerosene, oils and lubricants. In addition, respondent contends that petitioner's right to file judicial action for refund of claims occuring before December 22, 1980 in CTA Case No.3560;

be>fore> Fe>bruary 27, 1983 in CTA Case> No.3902; and before> January 14, 1983 in CTA Case No.3939 has alr~eady 140~ DECISION C.T.A. CASE N0.35G0,3902 and 3939 -

G -

prescribed, as herein cases were instituted

(2) years fro~ said anterior dates. more than two Meanwhile, on different dates spanning almost two years 1 o, 1983 up to 14, 1985, petitioner was granted resetting of CTA Case No.35GO, without objection on the part of respondent, as the case was being administratively settled at the BIR.

On May 15, 1985, heat~i ng on the aforesaid case resumed with the counsel for respondent having manifested that he admits the genuineness and due execution of petit i onet~' s documents which have all passed the hands of BIR exam i net~s.

Much this Co\lrt granted counsel for petitioner's request for ~he consolidation of the instant three (3) cases, without objection on the pat~t of counsel for respondent.

that petit i one•~ in evidence the following documents, among others, in suppol~t of its claims, to wit: 1J Various leases or assignments of mining claims; 2> 3) Various invoices, cash vouchers covering purchases by petitioner period 1979 through 1985; and t~ece ipt s dm~i ng the Lists of monthly consumption of fuel oil petitioner for the period 1979 through 1985; by 14t>0 DECISION C.T.A. CASE N0.35G0,3902 and 3939 - 7 - 4> Lists of machinery and equipment using diesel or bunker oil;

5> Certifications issued by Pilipinas Shell Petroleum Corporation and Petrophil Corporation showing that the specific tax on fuel oil sold and delivered by them to the petitioner for the period August 1980 through October 1984 has been paid in full to the BIR; GJ Letters showing that petitioner filed with BIR claims for refund of 25~ of specific tax paid on various oil products used during the period January 1979 through January 1984; 7> BIR letters denying petitioner's claims; and 8> Affidavits of at least four (4) disinterested persons attesting to the fact that fuel oils purchased by petitioner were actually used in its mining operations during May 1982 through June 1983; June 1983 through January 1984. From the original position taken by respondent at the time of the commencement of these cases up to the filing of her memorandu• on August 16, 1995, supervening events have ensued and convinced respondent to alter her near total opposition to the claims sought for by the petitioner.

This change was brought about by the resolution and decision of the High Court in the cases of Commissioner of Internal Revenue vs.

Rio Tuba Nickel Mining Corporation, 207 SCRA 549, and Commissioner of Internal Revenue vs.

Atlas Mining and Development Corporation, 232 SCRA 321, both of which declared that the claims for refund covering specific taxes paid on the DECISION C.T.A. CASE N0.3560 7 3902 and 3939 - 8 - products before 1985 "should be granted the refund based on the rates specified by Sections 1 and 2 of R.A.

No.l435 and not on the increased rates under Sections 153 and 156 of the Tax Code of 1977, provided the claims are not yet barred by presct~i pt ion."

Thus, in her memorandum, respondent now argues that is no dispute on petitioner's entitlement to the refund of 25~ of the specific taxes it paid on the manufactured oils used in its mining operators as provided for in Section 5 of R.A. No.1435.

<Me•orandum for the Respondent, p.3) Despite the aforequoted opinion of the Honorable Supreme Court, however, petitioner assiduously assails its wisdom and applicability to herein appeals by invoking constitutional· precepts in justifying its entitlement to the increased rates actually paid by it in its •ining operations. Petitioner insists that the abovecited resolution and decision of the High Tribunal decided by its Third Division and First Division respectively, cannot be made to supersede or ovet~t urn the en bane decision of the sa•e Court in Insular Lumber Co. vs.

Court of Tax Appeals granting partial t~efund without qualifications or limitations.

It cites At~ticle VIII, Section 4<3> of the 1987 Constitution which states the proviso that no DECISION C.T.A. CASE N0.3560,3902 and 3939 doctrine or principle of - 9 - law laid down by the Court in a decision rendered en bane or in division may be modified ot~ •~eversed eHcept by the Cotwt sitting en bane The issues to be threshed out thus center on: a) Whether or not petitioner is legally entitled to the 25~ refund of specific ta:Hes it actually paid on the oil products used in its mining operations based on the increased rates;

b> Whether or not respondent can be made liable to pay interest on petitioner's claims for refund and to pay the costs of the suit in the event she loses in these cases; and c> Whethet~ or not have prescribed under Section 230 of the TaH Code. issue, we find the contentions of petitioner utterly devoid of merit. The Honorable Court of Appeals in resolving a similar, if not the same factual and legal milieu of the cases at bar held in the case of Curuan Timber Commissioner of Internal Revenue and Court of TaH Appeals, CA-G.R. SP No.35522, Apt~ i 1 4., 1 995, the following profound and eHhaustive pronouncement: "We resolve to deny this petition.

A review of the law and the jurisprudence cited by the petitioner does 1400 DECISION C.T.A. CASE N0.3560,3902 and 3939 - 10 not support its arguments that it is entitled to a refund based on the amounts it has paid under R.A. 1435. Before ruling on this issue, we shall summarize the provisions of and the developments law relevant to this case. briefly in the R.A.1435 increased the specific tax rates imposed on manufactured oils as a means to increase the Special Highway Fund.

However, Section 5 of this Act granted to miners and forest concessionaires a refund privilege equivalent to 25~ of the specific tax paid on manufactured oils used by them in the operations.

This relief was allowed because the trucks and vehicles of these concessionaires seldom use the highways in their operations.

P.D.711 abolished all special and fiduciary funds and provided that all the funds that accrued to these special funds shall be channeled to the General Fund.

Notwithst~nding this abolition, the Highway Special Fund to which the subject specific taxes paid accrue, existed for ten more years or up to 1985.

It was only in 1986 that the taxes were channeled to the General Fund.

The partial tax refund privilege enjoyed by miners and forest concessionaires, thus, continued up to 1985. Meanwhile, the amount of specific tax imposed were later increased under Sections 153 and 156 of the National Internal Revenue Code df 1977.

Notwithstanding the increased rates, the Supreme Court has ruled that the amount of the refund due is to be computed based on the amount of taxes deemed paid under RA 1435.

This is because the subsequent law does not specifically provide for a refund to mining and lumber companies of specific taxes paid on manufactured oils <Commissioner of Internal Revenue vs. Rio Tuba Nickel Mining Co~poration, 207 SCRA 549 and Resolution, 15 June 1992;

Commissioner of Internal Revenue vs.

Atlas Mining and Development Corporation, 232 SCRA 321>. It was this ruling by the Supreme respondent court applied in arriving assailed in this petition. Court which the at the decision On the other hand, the petitioner argues that the applicable ruling is that pronounced by the Supreme Court en bane in the case of Insular Lumber Company vs. Court 14oJ DECISION C.T.A. CASE N0.3560,3902 and 3939 - 11 - of Ta~ Appeal~ (104 SCRA 710>.

It •aintain~ that this case laid down the rule that the amount of the refund due is without limitations or qualifications. The petitioner also relies on the ruling in Co••issioner of Internal Revenue vs.

Atlas Consolidated Mining and DevelopMent Col~poration, et. al. <G.R. 93631, Resolution, 12 November 1990> where the Supreme Court allowed the refund claimed without any limitation. <The latter shall be referred to as the 1990 Atlas case>. A review of these cases, however, shows that the reliance in them by the petitioner is misplaced.

Its interpretation of the ruling in these two cited cases is not entirely accurate. In the Insular case, what the Supre•e Court ruled is that the partial refund to which forest concessionaires and miners are entitled is not subject to the five-year limitation set on the partial refund privilege granted to the agriculture and aviation sectors. The limitation <or absence of it> referred to, therefore, is the limitation as to the period covet~ed by the t a~ t~efund pri vi 1 ege.

It does not refer to the rate or basis on which the ta~ refund is to be computed <104: SCRA 710, 718=719). It is important to note that the refund claimed in the Insular case is for specific ta~es paid for the year 1963.

RA 1435 was theTi··the prevai 1 i ng 1 aw.

Thus, the issue of whether increases in ta~ rates shall be considered in determining the amount of the ta~ refund or whether the rates should continue to be that set in RA 1435 did not arise in that case at all.

The Supreme Court then could not have passed upon this issue, and cot~ollat~y to that, its decision could not be interpreted as a pronouncement that the computation of the ta~ refund should take into consideration increases in the amount of ta~ set by subsequent legislations. Neither does the 1990 Atlas case support the argument of the petitioner.

The only issue in that case is whether or not Atlas is entitled to the·25~ partial ta~ refund under RA 1435 of the specific ta~es it paid for its e~tra gasoline and diesel fuel purchases for the years 1976 to 1978.

It will be noted that Atlas specifically invoked the provisions of RA 1435 in claiming for the refund.

Although the Supreme Court did not set any limitation or qualification as to the amount of the refund adjudged to be due to Atlas in that case, 1480 DECISION C.T.A. CASE N0.35G0,3902 and 3939 it also did computation cons i deJ"'at ion legislations.

this iss1..1e was consideration decision.

not maJ.ce of the ta>< 12 - any pronouncement J~efund should that · the taJ.ce into increases in ta>e rates in subsequent A reading of the resolution shows that not one of those discussed and taJ.cen into by the Supreme Court in arriving at its The following statements by the Supreme Court in the 1990 Atlas case which is relied upon by the Petitioner to support its argument on the meaning of the ruling in this case should be taJ.cen in its proper conte>et: The Court sees no inconsistency between the increase in specific ta>e rates and the retention of the refund privilege. In fact.

with the increased specific tax rates.

the grant of partial refund to mining and lumber concessionaires is •ade more imperative considering that they seldom use the highways, the construction of which are financed by specific ta>ees <G.R. 93&31, Resolution,12 November 1990, p.4, underscoring supplied). Such statements were meant only to e•phasize that Atlas was entitled to a refund and to refute the argu•ent of the Commissioner of· Internal Revenue that the provision in RA 1435 granting the refund has already been repealed as evidenced by the increase in ta>< rates.

It did not however say that the new increased rates are the bases for computing the amount of ta>< refund. A more careful reading of the decision in the Insular case and the resolution in the 1990 Atlas case should have made these things quite clear. There should not have been any cause for confusion as to the •eaning of these rulings of the Supreme Court. A review of the applicable jurisprudence shows that it was only in the case of Commissioner of Internal Revenue vs. Rio Tuba NicJ.cel Mining Corporation <207 SCRA 549) that the Supreme Court first squarely addressed the issue of what rate should be applied in computing the ta>e refund.

It is not correct, therefore, For the petitioner to argue that the then Third Division of the Supreme Court which handed the ruling in Rio Tuba overturned a doctrine laid down by the Court en bane in the Insular DECISION C.T.A. CASE N0.35607 3902 and 3939 - 13 - case.

The Supreme Court, whether en bane or acting through a division or whether in the Insular case or in any other case, has not ruled that the computation of the tax refund should take into account increases in specific tax rates mandated in subsequent laws.

It has consistently held that the rate should be that deemed paid by the taxpayer under current law. In fact 7 in 1994 the Supreme Court handed the same ruling in Commissioner of Internal Revenue vs.Atlas Mining and Development Corporation <232 SCRA 321>.

<The latter shall be referred to ~s the 1994 Atlas case). The petitioner further argues that the law (i.e.

Section 5, RA 1435> expressly states that the basis for the computation of the refund shall be 25~ of the specific tax paid thereon. According to the petitioner, "(tJhe language of the law is simple, plain and clear.

No qualification or interpretation by the respondent Court of Tax Appeals or by the Supreme Court is necessary to give effect thereto <Petition, p.24; Rollo, p.30J. The petitioner also argues that it is inequitable, arbitrary and oppressive to use the rates deemed paid in

RA 1435

as basis for computing the tax refund when the rates actually paid by i~ are the increased rates set in the current tax law.

The Supreme Court has spoken, however, categorically ruled in the Rio Tuba case and in Atlas case that the basis of the refund is the deemed paid under RA 1435.

The following ruling Supreme Court in the Rio Tuba case is clear. when it the 1994 amo'-1nt of the The specific taxes on oils which Rio Tuba paid for the aforesaid period were no longer based on the rates specified by Sections 1 and 2 of R.A.

No.1435 but on the increased rates mandated under Sections 153 and 156 of the National Internal Revenue Code of 1977.

We note, however, that the latter law does not specifically provide for a refund to these mining and lumber companies of specific taxes paid on manufactured and diesel fuel 0 i 1 s.

14J~ DECISION C.T.A. CASE N0.3560,3902 and 3939 - lit - ln Insular Lumber Co., v.

Co~wt of Ta)( Appeals, <104 SCRA 710 [1981J>, the Court held that the authorized partial refund under section 5 of RA No.1435 partakes of the nature of a ta)( e)(emption and therefore cannot be allowed unless granted in the most e)(plicit and categorical language.

Since the grantof refund privileges must be strictly construed against the ta)(payer, the basis for the refYnd shall be the amoynts deemed paid under Sections 1 and 2 of RA No.1435 <207 SCRA 552-553, underscoring supplied). It is not for this Court to review the accyracy or wisdom of this interpretation of the law by the Supreme Coyrt.

We can do no less than to apply such interpretation in resolving similar issYes brought to us for consideration.

Thus, in Davao Gulf Lumber Corporation vs. Commissioner of Internal Revenue and the Court of Tax Appeals, this Court, through the thirteenth Division and in a decision penned by Justice Gonzaga- Reyes, handed the same ruling and upheld the decision of the Court of Tax Appeals to base the refund claimed on the rates deemed paid in RA 1435 <CA-G.R. SP No.34581, 26 September 1994).

It is tt~ue, as the petitionet~ points out, that Section 5, RA 1435 provided that the refund is 25~ of the specific ta)( paid thereon without specifying the applicable rate.

But, contrary to the argument of the petitioner, this provision should be understood to refer to the tax paid in accordance with the ·provisions of the same law.

Had the legislators intended that some other rate apply or that increases set by subsequent legislations be taken into account, a proviso *or qualification to that effect , either in RA 1435 or in other laws, shot.Ald have been legislated. It will be stressed that the only legal bases for the tax refund privilege of the petitioner is Section 5, RA 1435.

No similar privilege is granted in other laws.

Necessarily, therefore, the terms and conditions attending the privilege, including the basis for computing the refund, should be that established in the sa~ae law.

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 15 - As the Supreme Court explained in its 15 June 1982 Resolution on the motion for clarification in the Rio Tuba case;

All the Sections of RA 1435 must be read as a whole.

In the absence of any express provision of law, the refund privilege granted to miners and forest concessionaires in Section 5 must be construed as based on the specific tax rates provided in Section 1.

It beat~s repeating that, in the intet~pretation of tax laws, exemptions at~e not favored and are construed strictly against the taxpayer.

The grant of exe•ption must be expressed in terms "too plain to be ~~tistaken and too categorical to be misinterpreted" <Commissioner of Internal Revenue vs. P.J. Kiener Co. Ltd.,

65 SCRA

142, 152-153).

If not expressly mentioned in the 1 aw, it m\.lst be at 1 east within its purview by clear legislative intent <Commissionet~ of Customs vs. Phil.

Acetylene Company, 39 SCRA 70, 74>." The above decision of the Honorable Court of Appeals was eventually affirmed in toto by the High Court in a Resolution, dated June 21 1995, G. R.

119793. <Memot~andum fot~ the Respondent, p. 10) As regards the second issue, the govet~nment, as represented by the respondent, cannot be made to pay interest on the amount to be refunded in the absence of a provision clearly or expressly directing or authot~izing such payment of i nt et~est.

<Collector of DECISION C.T.A. CASE N0.3560,3902 and 3939 - 16 - Internal Revenue vs.

St. Paul's Hospital of Iloilo, No. L-12127, May 25, 1959, 105 Phil. 1319> G. R.

"It is we 11 settled both in principle and authority that interest is not to be awarded against a sovereign government •••• unless its consent has been manifested by an Act of its legislature or by a lawful contract of its executive officers.

If there be doubt upon the subject, that doubt 1111ust be ,~esolved in favor of the state."

<Sarasola vs.

Trinidad~ 40 Phil. 259> With respect to the payment of the costs of the suit, petitioner somehow mistakenly failed to recollect the ct~ystal clear provision of Section 1 of Rule 142 of the Rt,.tles of Com~t which pt .. ovides, to quote: It "Section 1.

Costs ot~dinarily follow results of suit.-x x x x No costs shall be allowed against the Republic of the Philippines unless otherwise provided by law."

must be observed .~eadily that respondent represents the BIR, an agency under the structure of the government of the Republic of the Philippines.

A suit against it is in effect a suit against the Republic of the Philippines.

DECISION C.T.A. CASE N0.3560,3902 and 3939 - 17 - Our jurisprudpncP would show that in thP casP of CollPctor of JntPrnal RPvPnuP vs. ConvPntion of Phil.

Baptist ChurchPs and thP Court of Tax AppPals, 2 SCRA 10, thP High Court had thP occasion to rPitPratP thP abovp rulP that costs of suit cannot CollPctor of Intprnal RPvPnUP. On thP last issuP, pPtitionPr has a pPriod of two yPars fro• thP datP of paymPnt of thP tax liability within which to filP a judicial claim for rPfund bPforP this Court as providPd undPr 5Pction 230 (formPrly SPction 292) of thP Tax CodP. The manner of payment of the specific taxes involved herein was that prPscribed undPr Section 135 of the Tax CodP of 1977, and insofar as pertinPnt providps "that specific taxes on locally manufacturPd petroleum products levied under Sections 153, 155 and 156 of this title, except lubricating oil and grPasP shall be paid within fiftePn (15) days from the date of removal thPreof fro• the pl acp of prod'-1ct ion. " ConsPquent 1 y, wP havP includPd claims falling within thP 15-day pPriod, thP last day considPred as the start of thP abovPstatPd two-yPar prescriptive period, as part of the allowable claims.

(Aras-Asan Timber Co., Inc. vs. CIR, CTA Case No. 3524) 1 4'l 1~ ..-ou V DECISION C. T. A. CASE NO. 3560, 3902 and 3939 - 18 - Evidence submitted by petitioner disclose the fact that the corresponding specific taxes on the oil products sold and delivered by its two •ain suppliers, Pilipinas Shell Petroleu• Corporation and Petrophil Corporation, during the years 1979 to 1984, have been paid in full to the BIR. <Exhibits "J", "K", "K-2", "P", "P-1", "P-2" and "P-3") We note also that the periods covered by the clai•s,

p. 3 supra, ovet~ 1 ap with each othet~.

CTA Case No.35&0 which covers up to June, 1982 overlaps with CTA Case No.3902 which st~rts from May, 1982.

On the other hand, the latter case which extends up to June, 1983 spreads over to CTA Case No. 3939 which begins from same date of June, 1983.

ln the computation, thus, we disregarded the •onth of May and June, 1982 for CTA Case No.35&0, and the month of June, 1983 for CTA Case No. 3939. Applying the two-year prescriptive period •andated by the Tax Code, we find the submitted claims listed hereunder as either already prescribed, excluded for being outside the period of judicial claim or still in good standing reckoned from their date of payment up to their date of filing before this Court, namely:

DECISION C.T.A. CASE N0.3560,3902 and 3939 CTA Case No. 3560 - 19 - Date filed with CTA - December 22, 1982 Pel~i od covered Two-year pet~ i od Claims prescribed Claims standing Claims excluded CTA Case No. 3902 August 1980 up to June, 1982 December 23, 1980 up to December 22, 1982 - August 1980 up to Dece•ber 22, 1980( Exhs. B-502 up to B- 724, B-72&, C-2&3 up to C-508, C-517, C-518, C-23 up to C- 529, D-268 up to D-371) December 23, 1980 up to June, 1982 (May and June, 1983 disregarded due to overlapping, supra) January 1, 1980 up to July 31, 1980( Exhs. B-2 up to B-501, C-2 up to C-262 and DD-2 up to D-267> Date filed with CTA - February 27, 1985 to Period covered - May, 1982 up J1..me, 1983 Two-year period - February 28, 1983 up to 1985 Febl~uary 27, Claims prescribed May, 1982 up to ··February 27, 1983 Claims standing February 28, June, 1983 1983 up to Claims excluded September 2, February 11, 1982 up to 1983 CTA Case No. 3939 Date filed with CTA Period covered Two-year period Claims prescribed Claims standing Claims e~cluded May 22, 1985 June, 1983 up to January, 1984 May 23, 1983 up to May 22, 1985 None June, 1983 up to January, 1984 <June, 1983 d i srega,~ded due to overlapping,supra) February 1, 1984 up to Sept ember 28, 1984 < E~hs. R-1-v up to R-8-b> DECISION C.T.A. CASE N0.3560,3902 and 3939 - 20 - A review of Section 2 of R.A. No. 1435 would bl~ing us to a determination of the conversion for•ula for diesel and fuel oil which are measured in liters as purchased by petitioner into its equivalent in metric ton in conformity with the measurement stated in said law. The for•ula to convert liters into metric ton is: No. liters x specific gravity= Metric ton 1, 000 It was established in the case of Curuan Ti•ber Col~porat ion vs.

Commissioner of Internal Revenue, CTA Case No. 3582 dated September 20, 1994 that the specific gravity of diesel is o, 8429.

Likewise, the specific gravity of fuel oil was deemed to be 0,9439 in the case of Lepanto Consolidated Mining Company, Inc.

vs.

Commissioner of Internal Revenue, CTA Case No.4172 dated Sept ember 1, 1994.

What can thus be granted to petitioner are the following:

FOR CTA CASE NO. 3560

Q U A N T I T V

I N

L I T E R S

Invoice Date Oils and No.

Shipped E.J!!:h_ Diesel Gaioline Lubr· i cants Fuel Oil 69950 12-08-80 B-725 10,000 70080 12-08-80 B-727 16,000 70101 12-09-80 B-728 10,000 70102 12-10-80 B-729 16,000 14JJ DECISION C.7.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped xh. Diesel Gasoline ubricants Fuel Oil 70106 L2-09-80 B-730 10, 200 70107 {2-10-80 B-731 10, 000 CMS52770 1L2-10-80 8-732 10, G00 70143 L2-10-80 B-733 10,000 7OL44 2-10-80 B-734 10,900 70147) «12-15-80 B-735 16,000 70148 12-11-80 B-736 10,000 70149 «f2-11-80 B-737 10,000 70183 12-15-80 8-738 10, 000 70184 {2-15-80 8-739 19, 000 70185 2-16-80 B-740 10, 000 70186 12-17-80 B-741 10,000 70207 12-15-80 B-742 16, 000 70230 12-16-80 B-743 16, 000 70266 12-19-80 8-744 10,900 70267 12-22-80 B-745 190,000 70268 12-22-80 68-746 10,900 70269 12-22-80 B-747 16, 000 70270 {2-22-80 B-748 10,000 7WOe71 12-24-80 B-749 10, G00 70272 12-26-80 B-750 10, 900 70359 12-29-80 B-751 10, 000 70360 12-26-80 B-752 16,000 70361 2-24-80 B-753 16, O00 70362 Le-2@9-80 B-754 10, GOO 70363 te-31-80 B-755 10,900 70364 12-23-80 8-756 10,000 70365 12-26-80 8-757 10,000 70433 01-09-81 8-758 19,900 70330 12-26-80 B-759 16,000 70434 12-31-80 8-760 10, 000 70408 12-29-80 B-761 16, 000 70409 12-29-80 8-762 16,000 70470 12-31-80 B-763 16, 000 74313 12-13-80 B-764 10, 000 38998 12-12-80 C-509 10, 000 38996 12-12-80 C-510 10, 000 38968 te-11-80 C-Sit 10,000 38877 12-08-80 C-Si2 9, 000 38876 12-08-80 C-5i3 9,000 38875 12-08-80 C-514 9, 000 38874 te2-08-80 C-S15 9, 000 38870 12-08-80 C-3518 10,000 38865 12-08-80 C~-S19 19,000 1d5uu DECISION C.T.A. CASE NO. 3560, 3902 and 3939 - 22 -

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diese! Gasoline Lubricants Fuel Qil 38864 12-08-80 C-Se0 10, 000 388663 12-08-80 C-Sei 10, 000 38862 12-08-80 C-Se2 10, 000 39214 t2-29-80 C-52e8 9, 000 39207 {2-29-80 C-5e9 6, 600 39206 12-29-80 C-S530 9, 000 39205 t2-29-80 C-5S31 9, 000 39204 12-29-80 C-532 8, 000 39186 12-26-80 C-S33 10, 000 39168 2-24-80 C-534 9, 000 39166 12-24-80 C-535 10, 000 39130 L2@-22-80 C-536 9, 000 39126 12-22-80 C-537 9, 000 39lel it2-22-80 C-538 8,000 39213 12-29-80 C-549 8, 000 38994 te-ii-80 C-550 8, 000 39008 12-15-80 D-372 10, 000 39046 12-15-80 D-373 10,000 39054 2-16-80 0-374 10, 000 39063 12-16-80 0-375 10, 000 39070 12-17-80 0-376 10, 000 39071 12-17-80 D-377 10, O00 39090 12-19-80 0-378 10, 000 39091 12-19-80 0-379 7 10, 000 39092 12-19-80 D-380 10, 000 39093 12-20-80 D-381 10, 000 39094 12-20-80 D-382 10, 000 39095 i2-22-80 D-383 10, 000 39096 12-23-80 D-384 10, 000 39097 12-26-80 D-385 10,000 39203 12-29-80 D-386 10, 000 39208 12-29-80 D-387 16, 000 39210 12-29-80 0-386 10,900 39243 12-29-80 D-389 10, 000 39243 12-29-80 0-390 10, 900 70474 O1-02-81 E-2 18, 900 704753 =O1-02-81 E-3 15, 900 70476 O1-02-81 E-4 16, 000 70477) «=O1-07-81 E-5 16, 900 70478 O1-O02-81 E-6 10,9000 70479 01-08-81 E-7 10, 000 70480 01-05-81 E-8 10, 000 70481 01-09-81 E-9 10, 9000 70491 O1-02-81 E-10 1,900 ok — o DECISION C.T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline ubricants Fuel Gil 70494 O1-05-81l E-11 16,000 7OSI7 Ol-12-B8l E-l2 16, 000 7OS1t4 01-06-81 E-13 15, 000 7OSIS O1-06-8i E-14 10, 000 70516 O1-08-81 E-15 10,000 81199 O1-23-B8kL E~-16 10, 000 70598 O1-i2-81 E-17 10, 000 61895 O1-20-8i E-18 190, 000 70599 O1-14-81 E-19 10, 000 70600 01-15-81 E-20 16, 900 7Q60L 01-10-81 E-21 10, 000 70602 01-12-81 E-2e 10,000 70606 01-09-81 E-23 18, 000 70649 01-12-81 E-24 10, 000 7066e 01-13-81 E-25 9, 000 70679 O1-15-8l E-26 10, 000 70680 O1-17-8l E-27 10, 000 706B8L O1-15-81 E-28 10,000 70719 O1-29-81 E-29 10, 000 7O718 O1-27-81l E-30 10, 000 7O731 O1-27~B8i E-F1 18,000 7OBLL O1-21-81 E-322 10, 000 7OBi2 01-21-81 E-33 10,900 7OB13 O1-15-81 E-34 “ 15, 000 70814 O1-21-81 E-35 15, 000 70815 01-15-81 E-36 18, 000 7OB1G O1-21-81 E-37 16, G00 70866 O1L-17~8L E-36 19, 000 7OB47 01-19-81 E-39 19, 000 70855 O1~-17-81 E-40 16, 000 70856 O1-17-81 E-41 9,900 70918 O2-02-81 E-42 10, 000 7O9L1 O1-22-8L E-43 16, 000 7O91G O1-23-B1l E-44 10, 000 7O9L7 O1-23~81i E-45 10, 000 7O9L9 O1-22-BL E-46 10, 000 70947 O1-23-81 E-47 18,000 70948 O1-23-81 E-46 15, 000 70960 01-26-81 E-49 16, 000 70961 OL1-26-B81 E-50 10, 900 70962 01-26-81 E-S1l 10, 000 70963 O1-26-81 E-Se 10, 000 93116 01-30-81 E-53 16, 900 93123 O1-31-81 E-54 9, 000 lou.

DECISION CASE NO. 3560, 3902 Cc. T.A.

Invoice No.

93124 93125 93126 93127 93130 93131 93134 93144 93159 93160 93161 93180 93181 93182 93207 93208 93209 93224 932e5 93226 93227 93228 93261 93277 93291 93341 93352 93361 93362 93370 93371 93372 93373 93374 93375 93390 93395 93396 93398 93399 93403 93414 93420 93461 Date Shipped 01-31-81 O1-31-8l 01-31-81 01-31-81 02-02-81 Q2-02-81 O2-02-81 02-03-81 02-04-81 02-03-81 02-03-81 02-06-81 02-09-81 02-03-81 02-05-81 02-05-81 02-04-81 O2-13-81 02-21-81 02-09-81 02-07-81 02-06-81 02-06-81 02-07-81 02-09-81 Oe2-11-81 02-12-81 02-12-81 O2-ie-8l 02-21-81 Qe-L2-B1 02-15-81 02-17-81 02-18-81 02-16-81 02-13-81 02-14-81 02-14-61 Q2-14-81 02-14-81 O2-16-81 02-16-81 02-16-81 02-16-81 and 3939 Exh.

—-55 E-56 E+57 E-56 E-59 E-60 E-61t E-62 E-63 E-64 E-65 E-66 E-67 E-68 E-69 E-70 E-71 E-72 E-73 E-74 E-75 E~-76 E-77 E-78 —-79 E-80 E-81 E-6e2 E~83 E-84 E-85 E-86 E-87 E-68 E-89 E-90 E-91 E-Je E-93 E-94 E-95 E-96 E-97 E-98 QUANTITY Diesel 9, 000 10, 000 10, 000 10, 000 10, 000 10, 000 16, 000 10, 000 10, 000 10, G00 10, 000 16, 000 10, 000 10,000 16, 000 10, 000 10, 000 10, 000 10, 000 £0, 000 10, 000 10, 000 10, 000 10, 000 10, 000 10, 000 10, 000 16, 000 9, 000 10, 000 14, 000 9, 000 16, 000 10, 000 14,000 16, 000 Gasoline Louse

IN LITERS

Oils and Lubricants Fuel Gil 18, 000 10, 000 10, 000 18, 000 18, 000 10, 000 10, 000 10, 000 DECISION C.7T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date , Oils and No. Shipped Exh. Diesel Gasoline CLubricants Fuel Oi 93475 02-18-81 E-99 10,900 93476 02-18-81 E-100 16, 000 93477 02-18-81 E-101 16, 000 93478 02-18-81 E-102 10,000 93479 O2-21-81 E-103 10, 000 93480 O2-23-81 E-104 10, 000 93481 02-18-81 E-105 10,900 93482 O2-18-81 €-106 10, 000 93539 02-20-81 E-107 10,000 93540 02-23-81 E-108 10, 000 93541 02-20-81 E-109 10, 000 93543 02-21-81 E-110 9, 000 93547 O2-21-B1 E-111 9, 000 93548 O2-21-81 E-112 9, 000 93558 02-23-81 E-113 10, 000 93559 Oe-23-81 E-114 9, 000 93560 02-25-61 E-1i5 10, 000 93561 03-05-81 E-116 10,000 93562 02-25-81 E-117 10, 000 93574 O2-23-81 E-118 16, 000 93575 02-24-81 E-119 10, 000 93576 02-24-81 E-120 10, 000 93726 Oe@-25-81 E-tel 18, 000 93727 02-26-81 E-1le2 a 10, 000 937268 02-26-81 E-123 10, 000 93739 03-09-81 E-124 10, 000 93740 03-09-81 E-1eS 10, 000 93741 Oe@-27-81 E-126 10, 000 93742 03-03-81 E-127 10, 000 93943 O3-10-G1l E-128 10, 000 93743 02-26-81 E-129 16, 000 93744 02-28-81 E-130 16, 000 93745 03-02-81 E~-131 18, 000 93746 Q2@-27-B81 E-132 10, 000 93747 0O3-03-81 E-133 10, 000 93759 O@-27-81 E-134 93,900 93760 02-27-81 E~-135 9, 000 93771 O2-28-81 E-136 10,000 93772 02-28-81 E-137 10,900 93773 02-28-81 E-136 10,900 93774 02-28-81 E-139 8, 000 93775 02-28-81 E-140 16,000 93776 O2-28-B81l E-141 16,000 93800 03-04-81 E-142 18, 000 DECISION Cc.T.A. CASE NO. 3560, 3902 and 3939 — 26 —

QUANTITY IN LITERS

Invoice Date Oils and No. ipped xh. Diesel Gasoline Lubricants Fuel Qi 93817 03-03-81 €-143 9, 000 93819 03-04-81 E-144 16, 900 93838 03-04-81 E-145 10, 000 93839 03-04-81 E-146 10, 000 93840 03-09-81 E-147 10, 000 93841 03-05-81 E-148 10, 000 93858 03-04-81 E-149 16, 000 93860 03-05-81 E-150 16, 000 93861 O3-05-81 E-151 16,900 93899 G3-06-81 E-15e2 18, 000 93900 03-09-81 E-153 18, 900 93910 03-09-81 E-154 16, 000 93913 03-09-81 E-155 10, 000 93914 03-10-81 E-156 . 16,000 93935 03-19-81 E-157 18, 000 93937 O3-11-81 E-156 10, 000 93938 O3-i2-81 E-159 10,9000 93939 O3-11-81 E-160 10, 000 93940 O3-19-81 E-161 19, 900 93941 03-10-81 E-162 10,000 93942 03-10-81 E-163 10,000 94049 03-15-81 E-164 10, 000 94050 03-16-81 E-165 10,000 94053 03-20-81 E-166 os 10, 000 94054 03-14-81 E-167 10, 000 94095 03-19-81 E-168 10, 000 94097 03-19-81 E-169 10,900 94098 03-19-81 E-170 10, 000 94114 O23-19-81 E-171 16, 000 94121 03-20-81 E-172 12,9000 4,000 941230 O3-20-81 E-173 8, 000 6, 000 94131 03-21-81 E-174 9,000 94174 03-23-81 E-175 12,9000 4, 000 94175 03-23-81 E-176 12, 000 4, 000 94176 03-23-81 E-177 19, 000 94177 03-23-81 E-~-178 6,000 4,000 94178 03-23-81 E-179 12, 000 4,000 94209 03-24-81 E-180 10, 000 94216 O03-25-8i E-i81 {2,900 4,000 94217 03-25-81 E-1682 10, 000 94218 03-25-81 E-183 10, 000 94223 03-25-81 E-184 12,000 4,000 94233 03-25-81 E~-185 12, 000 4,000 94234 03-30-81 E-186 10,900 Louu DECISION C.7.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline tubricants Fuel Gil 94235 03-26-81 E-187 19, 000 94236 03-25-81 E-188 19, 000 94261 03-26-81 E-189 18, 000 94269 03-27-81 E-190 12, 000 4,000 94276 03-27-81 E-191 12, 000 4, 000 94277 03-27-81 E-192 6,900 &, 000 94280 03-28-81 E-193 10, 000 94281 03-28-81 E-194 18, 900 94283 03-30-81 E-195 12,000 4, 900 94284 03-30-81 E-196 10, 000 94285 03-30-81 E-197 12, 000 4, 000 94291 O3-30-8i E-198 12,000 4, 000 94313 O3-30-Bi E-199 10, 000 94331 03-31-81 E-200 - 10,9000 94335 03-31-81 E-201l 6,000 4,900 94332 04-02-81 E-202 19, 000 94333 04-02-81 E-203 19, 000 94344 04-01-81 E~-204 16, 000 94346 04-01-B8L E-205 12, 000 4,000 94357 04-02-81 E-206 12,000 4, 000 94363 04-03-81 E-207 6, 000 &, 000 94378 04-03-81 E-208 12,000 &, 000 94386 04-06-81 E-209 12, 000 4,000 94388 04-06-81 E-210 t2, 000 &, 900 94387 04-06-81 E-~211 12,000 4,000 94394 04-06-81 E-ele 18, 000 94401 04-08-8i E-213 10, 000 94402 04-08-81 E-214 12, 000 4, 000 94412 04-09-81 E-e215 12,900 4, 000 94418 04-10-81 E-216 10, 000 94420 04-10-81 E-217 12,000 4,000 94428 04-13-81 E-218 10, 900 94429 04-13-81 E-219 10, 000 94430 04-13-81 E~-220 12, 000 &, 000 94431 04-13-81 E-22l 14, 900 , 94434 04-13-81 E-222 12,900 4,900 94439 O4-22-81 E-223 12,000 &, 000° 94510 04-20-81 E-224 10,000 94511 04-20-81 E-225 14, 000 9451le 04-22-81 E-226 10, 000 94548 04-22-81 E-227 14,900 94549 04-22-81 E-228 12,000 &, 000 94550 04-22-81 E-2e9 12,900 4,000 94569 04-23-81 E-230 10,000 DECISION C.7-A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline Lubricants Fuel Qil 94573 04-24-81 E-2@31t 14,000 94580 04-24-81 E-232 12,900 4,000 94599 04-27-81 E-233 8, 000 6, 000 94600 04-27-81 E-234 12,000 &, 900 94601 04-27-81 E-235 10, 000 94602 04-27-81 E-236 12,000 4,000 94609 04-27-81 E-237 10,000 94624 04-29-81 E-238 12,000 4,000 94653 04-29-81 E-239 l2, 9000 4,000 94654 04-30-81 E-240 12,000 4,000 94655 05-04-81 E-241 12,9000 4, 000 94656 05-04-81 E-242 12,000 4,000 94694 04-29-81 E-243 6, 000 8, 000 94695 04-29-81 E-244. 6, 000 4,000 94731 O5-0e-81 E-2@45 6,900 8,000 94732 05-02-81 E-246 6, 000 4,000 94737 94-02-81 E-247 8, 000 94752 05-07-81 E-248 6, 000 4, 000 94753 05-07-81 E-249 6,000 8,900 94755 05-08-81 E-250 {2,000 4, 900 94756 05-08-81 E-251 12,000 4,000 94757 05-08-81 E-25e2 12,9000 4, 900 94779 OS-05-8i E-253 4,000 10, 000 94848 OS5-11-81 E-254 ‘te, 000 4,000 94849 O5-11-81 E€-255 6, 000 8, 000 94862 O5-11-81 E-256 6, 000 &, 000 94863 05-11-81 E-257 12,000 4&, 000 94872 O5S-11-81 E-258 12,000 4, 900 94875 05-11-81 €-259 4, 000 19,000 94876 05-15-81 E-260 10, 000 94879 O5-15-81 E-261 6,900 8, 900 94880 05-12-81 €-262 18, 000 9489S 05-15-A8l E-263 &, 200 10,9000 94896 05-21-81 E-264 . &,000 10,000 94897 05-23-81 E-265 10, 000 94898 05-23-81 E-266 10, 000 94903 O5-21-81 E-267 4,000 10,000 94904 05-21-81 E-268 4,000 ; 10, 000 94984 05-16-81 E-269 2,000 95062 05-23-81 E-270 4,000 95065 05-21-81 E-271! 4, 9000 95069 O5-21-81 E-272 10,9000 95078 05-25-81 E-273 4,900 10, 000 95084 O05-2e-8t E-274 18, 000 DECISION C.T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline Lubricants Fuel Oil 95092 05-23-81 E-e275 &, 000 10, 000 95093 05-25-81 E€-276 4,000 10, 900 95095 05-23-81 E-277 10, 000 18702 05-25-81 E-276 4,000 10, 000 18703 05-25-81 E-279 4, 000 10, 000 18704 05-26-81 E-280 4, 000 10, 000 18729 05-25-81 E-28l 10,000 186738 05-26-81 E-282 4,900 19,900 18742 05-27-81 E-283 19, 000 18744 05-27-81 E€-284 4, 000 10,900 {8747 05-27-81 E-285 4,900 10, 000 18752 05-28-81 E-286 10, 000 18755 05-28-81 E-287 4,000 10,000 18757 95-28-8l E-288 . 4, 000 10, 000 18758 05-29-81 E-289 4,000 10, 000 18759 05-29-81 E-290 4,000 10, 000 18760 05-29-81 €-291 10,900 18764 05-29-81 €-292 12,000 &, 000 18767 05-29-81 E-293 ; 18,000 18770 05-30-81 E-294 10, 000 ' 18772 06-01-81 E-295 10, 000 18776 06-01-81 E-236 12, 000 4,000 18791 06-03-81 E-297 &, 000 10, 000 18792 06-03-81 E-298 *&, 000 10, 000 18793 06-03-81 E-299 10,000 18801 06-01-81 E-300 4,000 10, 000 18807 06-01-81 E-301 19,000 18609 06-01-81 E-302 10, 000 18814 O6-01-81 E-303 4,900 19,000 18623 06-02-81 E-304 4,000 10, 000 18631 06-03-81 E-305 4, 000 10,000 18850 06-04-81 E-306 4,000 10,000 18856 06-04-81 E-307 10, 000 186657 06-04-81i E-308 4, 000 19, 000 18858 06-04-81 E-309 4, 000 10, 000 {8859 06-04-81 E-3190 4,900 10, 000 18862 06-05-81 E-311 10, 000 18863 06-05-81 E-312 10, 000 1886S 06-06-81 E-313 10,000 18866 06-05-81 E-314 4, 000 , 10,900 18867 06-08-81 E-315 §&, 000 10,000 18868 06-08-81 E-316 4,000 10, 000 18869 06-05-81 E-317 4, 000 10, 000 18891 06-08-81 E-318 10, 000 DECISION Cc.T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline Lubricants Fuel Oil 19001 06-08-81 E-319 10,900 19002 06-08-81 E-320 4,000 10,000 19003 06-08-81 E-dJel 4, 000 10, 000 19004 06-10-81 E-3ee2 4,000 10, 000 19005 06-08-81 E-323 10,000 19028 06-10-81 E-324 4,000 10, 000 19032 06-10-81 E-325 10,000 19044 06-11-81 E-326 4,000 10, 000 190486 O6-L1-81 E-327 4,000 10, 000 19050 06-11-81 E-328 10,000 190589 06-13-81 E-329 10, 000 19060 06-13-81 E-330 4,000 10,000 19063 06-13-81 E-331 4,000 10, 000 19069 06-13-81 E-332 4,000 10, 000 19072 06-15-81 E-333 10, 000 19076 06-15-81 E-334 10, 000 19077 06-15-81 E-335 10,000 19123 06-22-81 E-336 16, 900 19124 06-22-81 E-337 4,900 10,000 19135 06-22-81 E-338 16, 000 19136 06-22-81 E-339 10, 000 19139 06-22-81 E-340 &, 000 10,900 19200 07-02-81 E-341 14,9000 19201 06-29-81 E-342 “t0, 000 19202 06-29-81 E-343 10,000 19216 06-20-81 E-344 4,000 19, 900 19225 07-01-81 E-345 4, 000 10, 000 19231 07-01-81 E-346 16, 000 19235 07-01-81 E-347 10,9000 19242 07-02-81 E-348 4,900 10,000 19253 07-02-81 E-349 10, 000 19262 07-03-81 E~-350 10, 0900 19265 07-03-81 E-351 16,000 19272 07-03-81 E-352 4,900 10, 000 19273 07-04-81 E-353 4,000 10, 000 19274 07-03-81 E-354 10, 000 19275 07-08-81 E-355 10,000 19276 07-04-81 E-356 16,9000 19277 07-06-81 E-357 16,000 19297 07-06-81 E-358 10, 000 19411 07-07-81 E-359 4,000 10,000 19418 07-07-81 E~360 4,000 19437 07-08-81 E-361 16,000 19146 06-22-81 E-362 10,000 Léus DECISION C.T7T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline Lubricants Fuel Oil 19456 07-09-81 €E-363 4,000 19, 000 19460 07-09-81 E-364 4,900 10, 000 19462 07-09-81 E-365 16,000 19474 07-10-81 E-366 10,000 19477 07-10-81 E-367 16,000 19483 07-11-81 E-366 4,000 10, 000 19484 07-11-81 E-369 4, 000 10, 900 19485 07-13-81 E-370 4,000 10, 000 19486 O7-11-8i E-371 16,000 19487 07-13-81 E-372 10, 000 199503 07-13-81 E-373 4,900 10,000 19522 07-15-81 E-374 10,000 19524 07-15-81 €-375 16, 000 19525 07-15-81 E-376 10, 000 19529 07-15-81 E-377 14,000 19537 07-15-81 E-378 16,900 19609 07-27-81 E-379 10,000 19610 07-27-81 E-380 10, 000 19614 07-24-81 E-341 16, 000 19615 07-27-81 E-368e 4, 000 19, 000 19655 07-31-81 E-383 10, 000 19654 07-30-81 E-384 10, 000 19656 07-30-81 E-385 14, 000 19678 08-03-81 E-386 10,000 19688 08-03-81 E-387 10, 000 19693 08-03-81 E-386 10,000 19703 06-05-81 E-389 14,000 19704 08-05-81 E-390 10, 000 19706 O68-05-81 E-391 10, 000 19724 08-07-81 E-~392 10, 000 19730 08-07-81 E-393 10,000 19776 08-11-81 E-394 10,900 19791 08-12-81 E-395 10,000 19792 O8-12-81 E-396 10, 000 4,000 19794 O8-12-81 E-397 10, 000 19795 08-13-81 E-398 10,000 19803 08-12-81 E-399 19,900 4,000 19824 08-13-81 E-400 {2,000 4,000 19833 08-14-81 E-401 10, 000 4,000 19836 08-14-81 E-402 11,900 4,000 19846 08-14-81 E-403 10,000 19896 08-24-81 E-404 14,000 19897 08-24-81 E-405 10,900 19900 08-24-81 E-406 10,000 4,000 1810 DECISION C.T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline Lubricants Fuel Gil 93691 08-26-81 E-407 16, 000 93686 08-26-81 E-408 10, 000 93688 08-26-61 E-409 10,900 4,000 93689 08-26-8l E-410 16, 000 93692 08-26-81 E-4i1 10, 000 20004 08-27-81 E-412 10, 000 20005 08-27-8it E-413 10, 000 4,900 20015 08-26-81 E-414 190,000 20017 O08-28-8l E-415 16,000 20018 08-28-81 E-416 16, 000 20019 08-29-81 E-417 10, 000 20020 08-29-81 E-416 16, 000 20021 08-29-81 E-419 £4,000 20044 08-31-81 E-420 16, 000 20045 06-31-81 E-421 14,000 20059 08-31-81 E-42e 16,000 20060 O8-31-8L E-423 16, 900 20061 O8-31-81 E-424 10, 000 20075 O9-O1-81 E-425 10,9000 20076 09-01-81 E-426 10,000 20089 09-02-81 E-427 16, 000 20095 09-02-81 E-428 16,000 20096 09-02-81 E-429 16, 000 20097 09-02-81 E-430 10,000 20098 09-02-81 E-431 14,000 20i2i 09-04-81 E-432 10,000 20l22 09-04-81 E-433 16, 000 20123 09-04-81 E-434 16,000 20124 09-04-81 E-435 10,900 20128 09-04-81 E-436 16,000 20129 09-04-81 E-437 14,000 20134 09-07-81 E-438 16, 000 20138 09-07-81 E-439 14,000 20142 09-07-81 E-440 10, 000 20155 09-07-81 E-441 10, 000 20156 09-07-81 E-442 10,000 20193 09-09-81 E-443 16, 900 20196 09-09-81 E-444 10,000 20197 09-09-61 E-445 10,000 20198 09-09-81 E-446 10,000 39125 O9-11-8L E-447 10,000 39133 O9-11-81 E-448 14, Q00 39143 O9-11-81 E-449 16,000 39147 O9-11-BL E-450 16, 000 dois DECISION c.T.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and —No. Ghipped Exh. Diesel Gasoline Lubricants Fuel Oil 39151 09-14-81 E-451 16, 000 39152 09-14-81 E-452 14,000 39155 09-14-81 E-453 10, 000 39156 09-14-81 E-454 10,000 39168 09-14-81 E€-455 10, 000 39169 09-14-81 E-456 10,000 39198 09-15-81 E-457 14,000 39199 09-15-81 E&-458 16,000 39256 09-22-81 E-459 10, 000 39257 09-22-81 E-460 16, 000 39266 09-22-81 E-461 10, 000 4, 000 39281 09-22-81 E-462 16, 000 39288 09-23-81 E-463 6, 000 4, 000 39408 09-24-81 E-464 16, 000 39416 09-24-81 E-465 10, 000 39432 09-25-81 E-466 10,000 39438 09-25-81 E-467 10,000 39448 09-26-81 E-468 16,000 39449 09-26-81 €-469 16,000 39450 09-26-81 E-470 14, 000 39489 09-30-81 E-471 16, 000 39490 10-02-81 E-472 10, 000 39512 09-30-81 E-473 16, 000 39548 10-02-81 E-474 16,000 39550 10-02-81 E-475 16, 000 39556 10-05-81 E-476 10, 000 39557 10-05-81 E-477 10, 000 39566 10-05-81 E-478 16, 000 39567 10-05-81 E-479 10, 000 39568 10-05-81 €-480 10, 000 39584 10-06-81 E-481 4,000 10, 000 39616 10-07-81 E-4682 10, 000 39618 10-07-81 E-483 16, 000 39620 10-07-81 E-484 10, 000 39624 10-08-81 E-485 4, 000 10, 000 39643 10-08-81 E-486 10, 000 39659 10-09-81 E-487 10, 000 39530 10-02-81 E-488 10, 000 39531 10-02-81 E-489 10, 000 39667 10-09-81 E-490 10, 000 39675 10-13-81 E-491 16, 000 39676 10-09-81 E-492 14, 000 39677 10-12-81 E-493 10, 000 39679 10-12-81 E-494 10, 000 DECISION C.T.-A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and _No. Shipped Exh. _ Diesel Gasoline Lubricants Fuel Oil 39700 10-13-81 E-495 14,000 39808 10-14-81 €-496 6, 000 oO, 4,000 39809 10-14-81 E-497 6, 000 4,000 39821 10-15-81 E-498 10, 000 39822 10-15-81 E-499 10, 000 39823 10-15-81 E€-500 14,000 39824 10-15-81 E-S0l 16,000 39825 10-15-81 E-502 16, 000 39862 10-20-81 €-503 6, 000 4,000 39863 10-20-81 E-504 6,000 &, 000 39864 10-20-81 E-505 14,000 39865 10-20-81 E-506 12, 000 4,000 39868 10-21-81 €-507 10, 000 39872 10-22-81 E-508 4,000 19, 000 39874 10-22-81 E-S09 10, 000 39678 10-22-81 E-S10 12,000 4,000 39880 10-22-81 E-S11 6, 000 4, 000 39896 10-23-81 E-Sil2 6,900 4,000 $9898 10-24-81 €E-513 10, 000 39899 10-24-81 E-S14 10, 000 39900 10-24-81 E-SiS &, 900 10, 000 39901 10-26-81 E-516 10, 000 39902 10-24-81 E-S17 12,000 4,000 39919 10-26-81 E-518 “ 18, 000 39920 10-26-81 E-S19 4, 000 10, 000 39923 10-26-81 E-520 12,000 4, 000 39927 10-27-81 E-Sel 19, 000 39932 10-28-81 E-See 14, 000 39934 10-28-81 €E-523 4, 000 10,000 39935 10-28-81 E-524 12, 000 4, 000 39940 10-29-81 E-Se5 10, 000 39946 10-30-81 E-526 12,000 4,000 39951 11-02-81 E-527 10,000 39952 11-02-81 E-526 4,000 10,000 39955 11-02-81 €E-529 12, 000 4, 000 39959 11-02-81 E-530 19, 000 ' 39960 11-02-81 E-5S31 18,000 39965 11-03-81 €-S3e2 6,000 4,000 39966 11-03-81 E-533 6, 000 4,000 39969 11-04-81. E-534 12,000 4,900 39972 11-04-81 E-535 16, 900 39976 11-04-81 E-536 14,000 39977 11-04-81 E-537 19,900 39978 11-04-81 E-536 190,000 DECISION C.7.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline ubricants Fuel Qil 39979 «#11-09-81 E-539 {2,000 , &, 000 39984 11-05-81 E-540 10, 000 40004 11-06-81 E-S4l 10, 000 40005 11-06-81 E-S4e2 16,000 40009 11-06-81 E-343 14,900 40010 11-06-81 E-544 10,900 40014 11-09-81 E-545 16, 000 40015 11-09-81 E-S46 12, 000 4, 000 40016 11-09-81 E-547 14, 000 40017 11-09-81 E-548 10,000 40050 11-10-81 E-549 10,900 40077 1i-1e-8t E-SS50 10, 000 40078 ti-te-81i E-SSi 16,000 40084 11-13-81 E-S5e2e 12,000 4,900 $4023 11-18-81 €-553 12,000 4,000 34025 11-18-61 E-5S54 10,000 34026 11-18-81 E-S55 4,900 54027 11-18-81 E-556 10, 000 S4031 11-18-81 E-557 10, 000 $4032 11-18-81 E-556 16, 000 54041 11-19-81 E-559 10,900 $4056 11-20-81 E-560 10, 000 34057 11-20-81 E-S61 14,9000 S4061 11-20-81 E-562 12,000 4,000 54064 11-20-81 E-S62 16,9000 54067 11-23-81 E-564 10, 000 34072 11-23-81 E-S65 10, 000 34073 11-23-81 €-S66 12, 000 4,900 $4075 11-23-81 E-567 16,000 $4087 11-24-81 E-568 14,9000 54090 11-24-81 E-569 10,000 $4092 11-26-81 E-570 16,000 54096 11-26-81 E-571 14, 000 94099 11-86-81 E-S72 12,000 4,000 S4206 11-e6-81 €E-573 10,000 54207 11-26-81 E-574 10, 000 34215 11-30-81 E-575 16,000 54218 11-30-81 E-576 14, 000 54219 11-30-81 E-5S77 10, 000 54220 11-30-81 E€-378 16,900 S4223 11-30-81 €-579 9, 900 S54ee4 12-01-81 €-S60 10,000 S4e3i i2@-Oe2-B81 E-Sél 16,000 S4235 12-02-81 €-S56e 10, 000 DECISION CASE NO. 3560, 3902 c.T.A.

Invoice 34243 34260 34263 54273 54279 54284 34288 54295 S43il S4314 94322 54323.

34336 54337 54345 34353 34361 54376 94377 34361 34385 34404 54405 34406 34410 34420 54423 34437 34438 S4441 34448 34449 34450 34455 34458 34460 54462 34470 54472 54473 5944682 34486 54488 34493 Date Shipped 12-02-81 12-04-81 12-04-81 12-07-81 12-07-61 12-07-81 12-07-81 12-08-81 Le-09-61 12-09-61 12-10-81 12-10-81 12-11-81 12-11-81 fe-11-81 12-14-61 12-14-81 t2-15-81 12-15-61 12-15-81 12-16-61 12-17-61 12-17-81 12-17-81 12-16-61 12-18-61 12-16-81 12-21-81 12-21-81 1e-21-61 12-22-81 12-22-81 12-22-81 12-22-81 12-22-81 12-22-61 12-23-61 12-23-61 12-23-81 2-23-81 12-26-81 2-26-81 12-28-61 2-28-81 and 3939 Exh.

E-583 E-584 E-585 E-586 €-587 E-588 €-589 E-590 E-S91 —-592 E-593 E-594 —-595 E-596 E-597 E-598 E-599 E-600 E-601 E-602 E-603 E-604 E-605 E-606 E-607 E-608 E-609 E-610 E-611 E-612 E-613 E-614 E-615 E-616 E-617 £-618 E-619 E-620 E-621 E-622 E-623 E-624 E-625 E-626 QUANTITY Diesel 12, 000 16, 000 12, 000 16, 000 12,000 10, 000 9, 000 10,000 10, 000 12,000 16, 000 10, 000 10, 000 10, 000 12, 000 10, 000 10, 000 10, 000 10, 000 12, 000 10, 000 10, 000 10, 000 12, 000 10, 000 14,000 10, 000 12, 000 16, 000 10, 000 10, 000 10, 000 10, 000 9,000 12, 000 10, 000 12, 000 9, 000 16, 000 10, 000 Gasoline

IN LITERS

Oils and 4,000 4,000 4,000 4, 000 18, 000 4, 000 18, 000 4, 000 4,000 4, 000 9, 000 1,000 4, 000 bricants Fuel Qil DECISION C.7.A. CASE NO. 3560, 3902 and 3939

QUANTITY IN LITERS

Invoice Date Oils and No. Shipped Exh. Diesel Gasoline Lubricants Fuel Oil 54496 12-28-81 E-627 10, 000 54501 te-2@8-B8i E-628 12,000 4,000 $4523 12-31-81 E-628 {2,000 &, 000 09082 05-12-82 F-1 9, 000 09083 O5-1e-8e F-t 9,000 09084 05-12-82 F-t 9, 000 09088 05-13-82 F-1 8,000 03128 05-13-82 F-1 8, 900 o9129. 05-14-62 F-1 8, 000 09187 . 05-19-82 F-1 7,000 09312 05-19-82 F-1 12,000 09313 05-19-82 F-1 12,000 09314 05-19-82 F-1 12,000 09317 05-19-82 F-1 10, 000 : 09318 05-19-82 F-I1 10, 000 09319 05-19-82 F-1 10,000 09320 05-19-82 F-k 10,000 098527 05-31-82 F-1 12,000 09529 05-31-82 F-1 10,000 09530 OS-31-82 F-1 12, 000 09533 05-31-82 F-1 12,000 09536 05-31-8e F-1 ‘7, 000 09348 O5-31-82 F-1 190, 000 T OFA L 6, Side, 900 10,000 30,000 2, 382,000

COMPUTATION OF PARTIAL REFUND

Based on Secs. 1, 2 and 3S of RA 1435 Specific Manufactured Oil Quantity Tax Rate Asount Diesel (6,512,000 » 0.8429 = 1,000) 5,488.96 MT P1.00/MT P 5,488. 96 Gasoline 10,000 L 0. OB/L. 800. 00 Oils & lubricants 30,000 L 0.9O7/7L 2, 100. 00 Fuel oil (2,382,000 x 0.9439 = 1,000) 2,248.37 MT 1.00/MT 2,248. 37 Total specific taxes paid under Secs. 1 & 2 of RA 1435 P10,637. 33 Multiply by percentage refundable under Sec. 5 25% Total amount refundable P_2,659. 33 -— con Jus C DECISION C.T.A. CASE NO. 3560, 3902 and 3939 -~- 38 - C.T.A. CASE NO. 3902 Invoice Date QUANTITY IN LITERS No. Shipped Exh. Diese] Gasoline. 47778 02-19-83 F-12 93,000 47806 02-21-83 F-12 8, 000 47814 02-26-83 F-12 12, 000 47816 02-22-83 F-12 12,000 47817 02-22-83 F-12 12,000 47819 02-22-83 F-12 12,000 47887 02-24-83 F-12 9, 000 47888 02-24-83 F-12 12, 000 47900 02-25-83 F-12 8, 000 47901 02-25-83 F-12 7,865 47903 02-25-83 F-12 9,000 47906 02-25-83 F-12 ~ 12,000 52975 04-14-83 F-13 10, 000 $3042 04-20-83 F-13 8, 000 53100 04-22-83 F-13 10, 000 53108 04-23-83 F-13 10,000 S3111 04-23-83 F-13 8, 000 $3120 04-23-83 F-13 9, 000 53144 04-25-83 F-13 3,000 8,621 53152 04-27-83 F-13 9, 000 S3176 04-27-83 F-13 8, 000 53183 04-27-83 F-13 10, 000 53202 04-26-83 F-13 12, 000 53206 04-29-83 F-13 10; 000 $3215 04-29-83 F-13 8, 000 $3220 04-29-83 F-13 9, 000 53241 05-02-83 F-13 11,880 53259 05-04-83 F-13 9, 000 53261 05-04-83 F-13 9, 000 53323 05-05-83 F-13 9, 000 53364 05-05-83 F-13 9,000 53370 05-09-83 F-13 10, 000 53376 05-09-83 F-13 9, 000 53386 05-09-83 F-13 10,000 $3459 05-12-83 F-13 9,000 53460 05-12-83 F-13 9, 000 53468 OS-13-83 F-13 10,000 53477 05-13-83 F-13 9, 000 53479 05-13-83 F-13 8, 000 53481 05-13-83 F-13 12,000 53482 05-13-83 F-13 10,000 53493 05-13-83 F-13 12,000 53496 05-13-83 F-13 10, 000 53497 05-13-83 F-13 12,000 1 Cr js DECISION c.T.A. CASE NO. 3560, 3902 and 3939 [Invoice Date QUANTITY IN LITERS No. Shipped Exh. Diesel Gasoline 53504 05-17-83 F-13 10,000 $3529 05-17-83 F-13 . 9,000 53550 05-18-83 F-13 9,000 $3551 05-18-83 F-13 12,900 5355e@ 05-18-83 F-13 12,000 53558 05-18-83 F-13 10,9000 $3565 05-18-83 F-13 10, 000 $3581 05-20-83 F-13 12,900 53582 05-20-83 F-13 9, 000 53583 05-20-83 F-13 12,000 $3592 09-21-83 F-13 9, 000 52300 03-08-83 F-14 12, 000 52400 03-14-83 F-14 9g, 000 S2402 03-14-83 F-14 12,000 Se42i 03-15-83 F-14 ; 12,000 52487 03-15-83 F~-14 12,000 52490 03-15-83 F-14 8, 000 52501 03-15-83 F-14 12,000 Se538 03-21-83 F-14 9,000 S2665 03-22-83 F-14 12,000 $2692 03-31-83 F-14 8, 000 $2693 03-31-83 F-14 8, 000 S2697 04-04-83 F-14 12,000 52770 04-04-83 F-L4 8, 000 Se796 04-05-83 F-14 “9,000 $2830 04-07-83 F-14 8, 000 $2863 04-09-83 F-14 9, 000 S2e69t 04-11-83 F-14 9, 000 5e9ei 04-12-83 F-14 12,000 52956 04-13-83 F-14 8, 000 $2977 04-14-83 F-14 9,000 52980 04-15-83 F-14 8,000 $2981 04-15-83 F-14 8, 000 $e962 04-15-83 F-14 9, 000 S2984 04-15-83 F-14 12,000 52990 04-15-83 F-14 9,000 47913 02-26-83 F-15 8, 000 47915 O2-26-83 F-15 t2, 000 47916 02-26-83 F-15 12,000 47937 03-01-83 F-15 3,000 9,000 47949 03-01-83 F-15 9,000 S2160 03-02-83 F-15 9, 000 $2162 03-02-83 F~-1S 8, 000 S2i63 03-02-83 F-15 12, 000 S2164 03-03-83 F-15 9, 000 lois DECISION C.T.A. CASE NO. 3560, 3902 and 3939 - 40 - Invoice Date QUANTITY IN LITERS —No. Shipped Exh. Diesel Gasoline 52168 03-03-83 F-15 12, 000 52169 03-03-83 F-15 12,000 52234 03-05-83 F-15 12,000 52240 03-07-83 F-15 12,000 52246 03-08-83 F-15 8, 000 52247 03-08-83 F-15 8, 000 $2310 03-09-83 F-15 12, 000 $2328 03-10-83 F-15 9, 000 53699 05-27-83 F-16 8, 000 53718 05-30-83 F-16 10, 000 53748 06-01-83 F-16 12,000 53749 06-01-83 F-16 10, 000 53750 06-01-83 F-I6 8, 000 59004 06-01-83 F-16 8, 000 59019 06-02-83 F-16 10, 000 59022 06-02-83 F-16 9, 000 59025 06-02-83 F-16 12, 000 59038 06-02-83 F-i6 12,000 59049 06-04-83 F-16 LO, 000 59050 06-04-83 F-16 8, 000 59051 06-04-83 F-16 12, 000 59053 06-04-83 F-i6 9, 000 59054 06-04-83 F-16 10,000 59068 06-06-83 F-16 8, 000 59070 06-06-83 F-16 12,000 59072 06-06-83 F-16 12, 000 59074 06-06-83 F-16 9, 000 59085 06-07-83 F-16 10, 000 59106 06-08-83 F-16 3, 000 9, 000 59110 06-08-83 F-I6 8, 000 59125 06-09-83 F-16 10, 000 59151 06-12-83 F-16 12, 000 59159 06-12-83 F-16 10, 000 59194 06-13-83 F-16 7,970 59201 06-13-83 F-16 12,000 59216 06-14-83 F-16 10, 000 53365 05-05-83 F-17 8, 000 53443 05-11-83 F-17 12,000 53596 05-22-83 F-17 10, 000 53597 05-22-83 F-17 10, 000 53598 05-22-83 F-17 8, 000 $3606 05-23-83 F-17 12, 000 53608 05-23-83 F-17 12, 000 53639 05-25-83 F-17 12, 000 53641 05-25-83 F-17 12,000 p+ bes C d DECISION C.7T.A. CASE NO. 3560, 3902 and 3939 Invoice Date QUANTITY IN LITERS No. Shipped Exh. Diesel Gasoline 53651 05-25-83 F-17 9, 000 53670 05-26-83 F-17 8, 900 53676 05-26-83 F~17 7,880 53689 05-27-83 F-17 12,000 53690 05-27-83 F-17 12,000 53700 05-28-83 F-17 9, 000 S3714 05-30-83 F-1i7 10,000 S37L5 05-30-83 F-17 12,900 $3716 05-30-83 F-17 9, 000 93720 05-30-83 F-17 8,000 59073 06-06-83 N-3 7,925 59109 06-08-83 N-4 9,000 59193 06-13-83 N-S 6, 000 39386 06-22-83 N-6 9, 000 593390 06-22-83 N-7 12,000 59395 06-22-83 N-6& 12,000 59414 06-23-83 N-9 8, 000 59416 06-23-83 N-10 8, G00 59432 06-24-83 N-I1 10, 000 99434 06-24-83 N-12 8, 900 59437 06-24-83 N-13 12,000 59496 06-25-83 N-14 ‘8, 000 67379 06-27-83 N-i5 9,950 67464 06-30-83 N-16 10, 000 : TO FAL 1,346, 470 26, 621

COMPUTATION OF PARTIAL REFUND

Based on Secs. 1, 2 and § of RA 1435 Specific Manufactured Oil nti T Rat un Diesel (1,546,470 » 0.8429 = 1,000) 1,303.52 MT Pt.00/MT Pi, 303. 52 Gasoline 26,628 L 0. O8/L 2, 129.68 Total specific taxes paid under Secs. 1 & 2 of RA 1435 PI, 434. 20 Multiply by percentage refundable under Sec. 5 25% Total amount refundable fF 9858.30 DECISION C.7.A. CASE NO. 3560, 3902 CTA CASE NO. 3939 Invoice No.

673513 67547 67352 67627 67659 67675 67717 67731 67751 67756 67780 67761 67429 67817 67820 67830 67852 67853 67871 67872 67949 67950 67951 67952 67970 67960 67993 67994 68015 68017 66025 68034 68074 68075 - 68131 66141 66219 66221 68239 68244 68263 68264 66278 Date Shipped 07-02-83 07-11-83 07-13-83 07-09-83 07-11-83 07-12-83 07-14-83 07-14-83 07-15-83 07-16-83 07-18-83 07-18-83 06-29-83 07-20-83 07-20-83 07-21-83.

07-22-83 07-22-83 07-23-83 07-23-83 07-27-83 07-27-83 07-27-83 07-27-83 07-28-83 07-29-83 07-29-83 07-29-83 08-01-83 08-01-83 08-01-83 08-02-83 08-03-83 08-03-83 08-05-83 08-06-83 08-10-83 08-10-83 08-11-83 08-11-83 08-12-83 08-12-83 08-13-83 and 3939 Exh.

N-17 N-18 N-19 N-20 N-2t N-22 N-23 N-24 N-25 N-26 N-27 N-26 N-29 N-30 N-31 N-32 N-33 N-34 N-35 N-36 N-37 N-38 N-39 N-40 N-41 N-42 N-43 N-44 ~N-45 N-46 N-47 N-48 N~49 N-50 N-St N-S2 N-53 N-54 N-55 N-56 N-57 N-S8 N-S9

QUANTITY IN LITERS

Diesel 8, 000 8, 000 7,925 9, 000 12,000 12, 000 12, 000 9, 000 12, 000 12, 000 12, 000 12, 000 3, 000 12, 000 12, 000 10, 000 12, 000 12, 000 10, 000 9, 000 8, 000 9, 000 12, 000 12, 000 10, 000 9, O00 9, 000 9,000 3, 000 12, 000 9, 000 8, 000 12, 000 12, 000 12, 000 9, 000 12, 000 12, 000 9, 000 9, 000 8, 000 12, 000 12, 000 py — cn Q.

b ad Gasoline 3, 000 3, 000 9, 000 DECISION C.T.A. CASE NO. 3560, 3902 and 3939 Invoice Date QUANTITY IN LITERS No. Shipped Exh. Diesel Gasoline 68302 08-15-83 N-60 12,000 68378 08-18-83 N-61 12,000 68380 08-18-83 N-62 12,900 68215 08-10-83 N-63 7, 960 68359 08-17-83 N-64 8,000 66451 08-22-83 N-65 12,9000 68454 06-22-83 N-66 12, 000 680477 08-24-83 N-67 9, O00 68488 08-24-83 N-68 8, 000 72625 08-26-63 N-69 8,000 72630 08-27-83 N-70 . 10,000 72639 08-29-83 N-71 12, 000 72649 08-29-83 N-72 9, 000 72657 08-30-83 N-72 12,000 72660 08-30-83 N-74 - 10,000 72728 09-02-83 N-75 8, 000 72729 09-03-83 N-76 10, 000 72757 09-05-83 N-77 12,000 72779 09-06-83 N-78 10, 000 72800 09-07-83 N-79 12,000 72812 09-08-83 . N-80 t2, 000 72625 09-08-83 N-81 10, 000 72662 09-10-83 N-82 12,000 72941 09-14-83 N-83 8, 000 72942 09-14-83 N-84 -- 10, 000 72977 09-16-83 N-85 12,000 72967 09-16-83 N-86 8,000 72888 #=. 09-10-83 N-87 3,000 8,914 72988 09-16-83 N-88 10, 000 73025 09-19-83 N-89 12,000 73027 09-19-83 N-90 9, 000 73040 09-20-83 N-91 3, 000 9,000 73108 09-26-83 N-92 10, 000 73113 09-26-83 N-93 9, 000 73740 10-29-83 N-94 12,9000 73742 10-29-83 N-95 8, 000 73743 10-29-83 N-96 12,000 73748 10-31-83 N-97 8, 000 73669 10-27-83 N-98 12,000 T3749 © 11-05-83 N-99 8,000 73992 11-16-83 N-100 3,000 8, 971 73996 11-17-83 N-101 8,000 83679 11-18-83 N-102 12,000 83703 11-19-83 N-L03 12,000 83709 11-19-83 N-104 6,000 DECISION c.T.A. CASE NO. 3560, 3902 and 3939 Invoice Date QUANTITY IN LITERS No. Shipped Exh. Diesel Gasoline 837353 11-22-83 N-105 8, 000 83761 1t-23-83 N-106 12,000 83768 11-23-83 N-107 8, 000 83781 11-24-83 N-108 10, 000 83800 11-25-83 N-109 12,000 83810 11-25-83 N-110 8, 000 83814 {1-25-83 N-L1LL {2,900 83820 11-26-83 N-112 8, 000 63621 11-26-83 N-Li3 9,000 83827 11-28-83 N-1L14 12,000 83832 11-28-83 N-115 8,000 83824 11-28-83 N-116 12,000 83835 11-28-83 N~-1L17 10,000 83833 11-28-83 N-114 8, 900 83845 11-30-83 N-119° 10,000 83847 11-30-83 N-120 12,000 83853 12-01-83 N-tel 12, 000 83854 12-01-83 N-t2ee 8, 000 83890 12-05-83 N-123 12,000 83903 12-06-83 N-124 10,000 83906 12-07-83 N-125 12, 000 83923 12-17-83 N-126 12,000 83953 12-10-83 N-127 12,000 83990 12-12-83 N-128 10, 000 83998 12-13-83 N-129 °° 12, 000 84022 12-14-83 N-130 8, 000 84023 12-14-83 N-L3i 8,850 84028 12-14-83 8 N-122 12,000 84034 12-14-83 N-1323 10, 000 84049 12-15-83 N-1L34 12,900 84316 12-23-83 N-135 10, 000 84328 12-23-83 N-136 8,000 84356 12-26-83 N-137 * {2,000 84369 12-27-83 N-138 8, O00 84370 12-27-83 N-139 12,900 84384 12-28-83 N-140 10, 000 84048 1e-15-83 N~-141 9, 000 84405 12-29-83 N-142 12,000 B44L1 12-23-83 N-143 12,000 84453 01-03-84 N-144 8,000 B44354 01-03-84 N-145 10, 000 843554 01-09-84 N-146 12,000 84568 01-09-84 N-147 12,9000 84569 01-09-84 N-148 10, 900 843591 01-10-84 N~149 10, 900 DECISION C.7.A. CASE NO. 3560, 3902 and 3939 Invoice Date QUANTITY IN LITERS No. Shipped Exh. Diesel Gasgline 84596 GOL~-11-84 N-150 12,000 84603 OL-11-84 N-151 8, 000 84610 O1-1L1-84 N-iSe 19, 000 B4611 O1-11-84 N-153 10, 000 84620 01-12-84 R-l-a 12,000 84632 01-13-84 R-L-b 12,900 84634 01-13-84 R-i-c 8,900 84635 01-13-84 R-i-d 19, 000 84649 01-13-84 R-L-e 3, 000 9, 000 84687 O1-18-84 R-1-F {2,000 84689 01-18-84 R-1l-g 8,000 84702 O1-19-84 R-1-h 9,000 84703 01-19-84 R-1-i 12,000 84704 01-19-84 R-1-j 10, 900 84751 01-21-84 R-L-k 12,000 84752 01-21-84 R-1t-1 10,900 84753 01-21-84 R-l-«a 12,000 84754 01-21-84 R-i-n 8, 000 84756 01-21-84 R-1i-o 8, 000 84764 O1-23-84 R-1i-p 12,000 84810 01-25-84 R-1-q 8,000 84839 01-26-84 R-i-r 8,000 84863 01-30-84 R-L-s 3,000 9, 000 84864 01-30-84 R-1-t 3,000 9,900 84885 01-31-84 R-l-u -- &, 000 TOTAL 1,564, 735 68, 885

COMPUTATION OF PARTIAL REFUND

Based on Secs. i, 2 and 5 of RA 1435 Specific Manufactured Oil Quantity Tax Rate Amount Diesel (1,564,735 x 0.8429 = 1,000) 1,318.92 MT P1i,00/MT Pi, 318.92 Gasoline 66,885 L 0. 08/L 5,510.80 Total specific taxes paid under Secs. 1 & 2 of RA 1435 PG, 929. 72 Multiply by percentage refundable under Sec. 5 25% Total amount refundable Pi, 707.43 RECAPITULATION:

C.T.A. Amount Case No. Refundable 3560 P2,659. 33 33902 858. 30 3939 1, 707.43 Total amount refundable PS, 225.06 DECISION C.T.A. CASE N0.3560,3902 and 3939 - 46 -

WHEREFORE, in view of the foregoing premises, the instant consolidated cases under petition for review are hel~eby BRANTED, with the MODIFICATION that the 25"' partial refund of specific ta~es paid on the subject oil products be based on the rates prescribed under Sections 1 and i2 of R.A. No.

1435.

ACCORDINBLY, respondent is hereby obliged to REFUND to the petitioner the a•ount of FIVE

THOUSAND TWO

HUNDRED TWENTY

(P5,225.06) in compliance with the

PESOS AND

6/100 CERTIFICRTICJN I hereby certify that this decision was reached after due consultation among the •embers of the Court of Ta~ Appeals in accordance with Section 13, Article VIII, of the Constitution.

(-J;;"Ul.·Q~ ERNESTO D. ACOSTA Pl"esiding Judge Court of Ta~ Appeals