Court of Tax Appeals
0CTA Case No. 3863
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REPUBLIC OF THE PHILIPPINES
COURT OF TAX APPEALS
fJUEZON CITY
NEW ZAMBOANGA UNIVERSAL
ENTERPRISES, INC.,
F· E' t i t: . .i on <·:"! I'" ,
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C.T.A. CASE NO. 3863
THE COMMISS IONER OF
INTERNAL REVENUE,
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D E C I S I 0 N
A c laim
for the refund of a lleg ed overpayment
of corporate
income tax
f 0 I'"
·:':\
t 0 t . i:':\ l
,;;,mount
of
P136,615.13 representing
withheld ta xes by va rious
wit hholding 3qents for the years 1982 and 1983.
n •:;
''" <·:.·~ t:.
·for-t.h
pF·~ t .it: .i. Cll"l PI'"
co ,, .. po r-i::1. t. ion
org a n ized
and
existing
under
the
Philippines, a ll eges, that it is in the business of
l easing and
merchandi s ing= that
from
its
rental
income during the calendar years 1982 and 1983, the
sums of P64,632.39 and P83,583.74, were withheld by
its various
withholding agents, respectively; that
for year
e nded December
31, 1 9 82
it incurred
an
income tax
l iabi l ~ty of P11,601.00 (applied agai nst
380
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DECISION ~-
CTA CASE NO. 2862
tie withheld ameunt of Faed.é
ihe
avewpaicd creditable withheld tax for
enh pr
Lees , gehowe a mek loess oof
ea refundable aanouiry £ af
Lhiholding tax:
bhak ak filed on fc:
cf Lhe over pa oF Leceame bk
oF filang of thie sy
soriclen t hua
oh, the or
ake omc action.
Herne tha
peti hion.
Ring excenbian reenondent
Internal Renrerive Eye that kines
whan hhe tax
paiels that khe tax oan
ance with laws that
LU tine
tdoure ke
he re fur aed f
bres tara
that the aller
incurred da mak ips
merdk a refunds:
and, that guch claims have to be construed strictly
im the nature of tax exempbion.
for decisian
The parties submitted the
qr tiie pleacimes
’
memoranda which they
to file.
an
wad
DECISION
CTA CASE NO. 2843 parkas of pedieneny prone tine | (Umpc cs Wes find Lldloegic the LAD ees Lon pre da roa by the pebitioner that the cladmed re-fiurrc he he cay Ad kine oof Cllr Cains haad olenat fram ln fe rerrce wach heart “ss beeu ime hhc burden a Te Tri the te ab bar, me bia kiearer Fatlec hea We ces bbe material alleqahions, meither pr bdr ror offering any eo Uclerieres cf be re exyicd i rerarcpadpeecd uipyedesie bhve Fale "Thy Memb shall core debe me e@xidence iiliaokhy acs nak teem formal ly cf fered. The pure ps for which the Loence We afferecd must pee eqnec a faech." (Sec. 2, Rule 32 5 Rules of Cour .). LIpom Lhe fa an receed bkhere mee? dr g@uuimoor kh oof peti tcorer’ s te shes the hie cle fe Obligation bo proave hig (Belen v. Helen, Phil, connfork, The: ceurhe canrriaok CMe leqally iba Mer may ren foomliekh Merk es ey yoo uu ft
DEC I S I ON
CTA CASE NO . 3863 - 4 - ridiculous : ontracts~ u se miserable judgments and by thE'm indeed all they have in thi s world; but not for that alone can the law intervene and be, in .;,::~cld.i.tion, v:i.olc:l.t.:i.on o"f' l aw, the commission of \'·J h.::1 t t: he law knows as an actual wr··onq, hr."'!
·for-f.~ t.hE~ c: ou.t·- t.s i:\ ,~e lay ho l d of the situation and remedy i t. • " ( Va lles v . Vi ll a, 35 Phil. 769). theref o re unable to the petitioner' s entitlement to a fa vo rable d etermi nation as a matter of fact and law. A CC ORDINGLY~ p e t i tion is h e r e b y di s missed at p e t it i o n e r' s c o s t s.
SO OFWEFi:ED.
·.> Quezon City, Metro Manila , May 3 1, 1 988 .
I CONCUR:
AMANT F' t""F:>~;; :i. d J. n!] ,] Udq E' (on officia l leave) CONSTANTE C. ROAQUIN Ass;oc ia tE' ,JudgE!
38o tl<::;soc.i.at.e ,Judqe
DEC ISION -
CTA CASE NO . 3863 - 5 - C E R T I F I C A T I 0 N I herr.~ by certify that this decision was reached aftFr due consultation amon g the members of the Court of Tax Appeals in accordance with Section 13~ Article VIII of the Constitution. AMANTE Pr-·esiding ~Judge Court of Tax Appeals