CTA Case No. 4787

DECISION

Ttus is a suit in~::tituted b~T petitioner Rondel 1vianagement, Inc to ar.r.::olv for t.11e retu.nd or tax credit of t11e amo1Jnt i)f ...

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filed its Corporate 2 “ap % Less: Deduchions 3 Ff Tax ee bP petitioner filed its Corporate Annual Income Tax Return on April 5, shewing a refundable amount of P750,475.00, IGs ELIS T.4. CASE 40. 4787 D c Fe Me pe ME MEISE EE Hee ho an age e o ith this ri Fa TH os ar ill Yo i * % at + ae ork 12 feos;

as Danae’ if vee E r the Me snth of Seph. 1oa5 TH *, 7 Order Made by F wif borations Source (RIR Form if44-1) for (ai Annual Return of Creditabie income T ax W Withheld Withhelding Tax Calendar Poot 198 Monthly Rerni 1 bari bees be be pany a tea - Hay ee ot ukoorrt ma wt gt yas) qe zm mows ss Oo = ® Pan oo | oe A bears wea Ly a a mb 4 & tr co °C foam iad 4 _ vient oe! - i os ret cas & “7 7, a cs “a Par = ras “b ke “os I “ ne i ar] om rab — Ly - “ et <3 bee gy ' — -~ a] “ot nae haa ‘<4 ma — e Lb ort coh. 4 | i a 7 . _ = ' = as wt bth SY S weet fod hee! wet : py ven rj oe to “tt wed a tH :p sb ei 24 KA = — iy uy Hy rs fl.

‘ e]s a a - : 4 + ynnd wae a Ct an} to 3 a im Pal os aed hid => wy an pe ms ms ay ca a ma a ~ a fata on wt —_ ~ on the faxes « withheld by them from orporations for the mec M arch, June, Sept.

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ELISion - oe oe we Tate Try im for sa 5 ol it Y f 2 laim d BLE 1 i res & D IN Vithhe rr t a REPT a ~~ “4 ot St Je 16 % i ning alleged ’ payment claim for refund or fax Petitioner even admits in its themorandum that incdeéd its claim for refund or tax credit with respect to the 198% claim in the amount of P208,076.00 has / ore barred dus fo pres 4 toes + t fiercest re. 7 o- i, eat +t Te o te ow, fate a { A. Ee a oh aaa ot bh ort 5 week aet mes a an +e =r the teers of thom fitignces -Y the feng) ob eh oberieccd: Ti nti, de, foam as “4 Fg tee et cs 'T - a7 Te. ee 4+ ae Feats Faa-, 4 Wothe AAnmusi income Tan Return, when if can be finally (Commissioner of Internal Revenue v. TMZ Sales, Inc., et at. GR. Ne. 83736, January 15, 1992; ACCRA Investments Corporation ¥. The Hon. Court of Appeals, Commissioner of Internal Revenue and the Court of Taz Appeals, GR. No. 96322, December 206, 1991; Commissioner of Internal Revenue v. Asia Australia Express, Ltd., represented by Soriamont Steamship Agencies, Inc., and Court of Taz Appeals, GR. No. 85956, R April 10, 1989; Commissioner of Internal Revenue Citytrust Banking Corporation, CA-GR. fF Ho. 26839, Commissioner of Internal Revenue and Court of Taz Appeais, C4-G.R. SP Fe. 25893, November 9, 1992.)

= oT. Pee ae eee roses. oa j ~ eile. -7 to 4falye Ta rr are flay get ailiieds yaad Livié SEL i bere. Label lel cs ie |] pop pean! {i ott eer il 4, 2 Tare re at tees BE - fos fo sd riz 5 + ed “ ae ka tithe! wid i peli Pet => + ft ® Tavai Fe GEG a ee - ee -~_ = s <a mone aro Peeehee w-i- monte _ pent sabsk wed ok i aT" ~ — question of whether or not éturn for the ch Return, tiarked iF re m, the emeount of P75 cant of Toy ch ance of a tax credit | 19 cae?

corporation v. Cemmissioner of Internai March 16, i993; Philippine Bank of ¥. Lammissioner of Internal Revenne , December 24, 1993; Anscor Hagedorn Securities, Inc., ¥. Commissioner of Internal Revenue CTA Case Ho. 4947, fanuary 30, 1995; ana Pasig Land Corporation vy. Commissioner of Internal Revenue, CTA oy hedd that when Liye “a z be Mie Es. tae ply the amount ref in oe Calt Revenue, CTA Case No. 2671, January certain in the conc ~ erica Reem Rene! me RUN Arh ener natal ate iad Minn paint! we te

WHEREFORE, in view of the foregoing, the is id or fax credit is DENIED. Ne pronouncement as RAMON 0. DEV bes sel dere

WE CONCUR:

Cure Guoh— ERNESTO D. ACOSTA u LE. GRUBA CERTIFICATION ayoordance with Sechtorn 14, Article VIIT of fhe oo Gans ©. Let.

ERNESTO D. ACO Presiding Judge era 21