Court of Tax Appeals
0CTA Case No. 3772
REPUBLIC OF THE PHILIPPINES
COURT OF TAX APPEALS
QUEZON CITY
FILIFINAS MANAGEMENT AND
LEASING CORPORATION,
~ C.7T.A. CASE NO. 3772
THE COMMISSIONER OF .
INTERNAL REVENUE , ti ARF
Db FF © x bes x 7 WN
This asa aio claim for refund of the amount of
FPSS,849.00 for averpaicd ancame tax for the year
1980,
For the year enced December oh, 1° ol,
petitioner filed ai carparate annual iancame tax
return with respondent showing aionet loss of
FP25,178.00 (Annex D, Petition for Review, qa. 9, OTA
rec.) and thus there it8 mo aneonme bax liability.
In the same year, bhere was wiltlbeld fram the
211
DECISION ~
ae}
e
petitioner’ groase income taxes amounting to a
total of FOS,849.,00, Hance, in Le8l, at had moa tax
liability against whieh to credit the withheled
amount of taxes of FOS, 849.00,
Lt
Gn January 22. (985, petibdener failed width
respondent a letter cla teacd Janicary die 9 Lees
requesting for the refund of the total amaunt of
FS6, 315.00, However, pehitidoaner es tatal refund
claim amounts toa Fra, Made, OO fore the reageny Lhiat an
carrying forward Withbhotd ang las as at SOURCE
amounting to FPLB,8546.00 the amount of F2.~466,00,
representing ancame tax due for the calendar year
1980 was not considered oor ceductled therefrom.
Hence, an Mareh iS, 1983, petitioner filed another
request for re fired refileebang the correc tec
refundable laime amoniny & ny bhi Lea firal
adjusted return. Petitioner therefore claimed a
refund af the total amount af F
BAP ,O0 amounting
to the followings
Overpaid/Refundable income
taxes for calendar year 1980
J oforward for Section
B46 of the Tax Code 2.20 eee e eee eP1LGZLIO,O0
1981 taxes withheld at source... ween,
Total amount claimed. «nse en en aE
212
DECISION -
CTA CASE NO. 3772 Respondent Commiseiareire of has submitted this case beavsed LEDC and records.
The sole issue ian this ca petitioner is entitled ta the claim PS3,846.00, Tt rad la has heen hhecl boy there was an o-verpaynent af the year 1980 at F16,190,00, (Exh.
Cs Tt was equally shown that there withhele by clients AMOUr ECC FPS4,012.01. (Exhs, Ey FF, GG, HH, I MM, ) Since a haxpayer can claim sq much as it can petitioner prave , the refund only of the sum of total af claim ry BAG LOC,
WHEREFORE , peatitroaner 16 ert judicial refund of the sum of as follows:
ble incane Le80 carried cer G4 eee ee tw te we ee Overpatd/Re furnce far the ye forward wunceer the Tax Core ot 1981 taxes withheld at Total refund 213 Tobteroal whe ther petitioner Lnceames ps WES haa for POO, AOR OL itied PaO, BOM, OL hain cf ee Léa g19O, Oo heen enn none ol Foe rey 1e the pleadings arr rent Tar refund af that tax for the Be, CTA rec.)
1°61 Laxves a total of I, Jd, KE, OL, a refund anly ae oentitied to awk of the to bby cempu ted SOUP CE ene AWD
DECI STON
CTA CASE NO. S77 Without proncuncememt aa to canta. 50 ORDERED.
Quegan City, Hetero Manila, Ture L ASB, (ors COMBSTANTES OC. ROAQUIM pesoaciate Tudqe /
WE CONCUR :
AMANTE Presidig¢g Judge a) eX 7. REYES Associake Judde
CERTIFI CAT IT ON
I hearer ky cay ba yy bere bhidom 9 clec hse gees reached afher che consudbahkiean the Pour’ wf Var Fypapsecs Ten ayy Ee £ Sr CERL TCS ba dbs a Sectian 1, OBebisie VITLT et bbe Ceriedt hukion.
AMANTE Pipe bib re Mowe k of Tuas Appeals 214