Ayala Life Assurance, Inc. vs. Cobbissioher of Ihterhal Revehue

DECISION

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X

This is a case involving a claim :for re:fund in the amount of P346,843.08 as alleged unapplied creditable withholding taxes for taxable year ended December 31, 1991.

Petitioner, a domestic corporation duly organized and existing under the laws of the Philippines, :filed its annual income tax return for the year ended December 31, 1991 which showed creditable withholding taxes in the amount of P346,843.08.

The aforesaid withholding tax was due to the :fact that for taxable year ended December 31, 1991, Petitioner · had a negative taxable income and that the amount o:f 512

- 2 - P346, 843. 08 represented taxes withheld on rental income which were not applied to the succeeding taxable year. On March 17, 1994, Petitioner :filed a letter-claim for refund requesting "for a tax credit memo with reference to our Income Tax Refund claim :for 1991 in the amount of P346, 843. 08. " <Annex A>.

Said letter-claim for refund was not acted upon by the Respondent. '' ..

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Hence, this Petition for Review :filed on April 25, 1994.

It appears from the records o:f this case that Petitioner on March 16, 1995 asked :for ten < 10> days to :file its formal offer of evidence <see CTA records p.58> but failed to do so <ibid., p. 60 >. Hence, We cannot do otherwise but deny this petition :for :failure o:f the Petitioner to sustain its right to the refund. Well-settled is the rule that evidence not :formally - offered although identified during the trial are o:f no value and cannot be considered by the Court. This has been our ruling in a number of cases, particularly, the case of

TKX

Phi1ippinea va.

Co••iaaioner o:f

Interna1

Revenue <CTA Case No.

4297, March 29, 1993) wherein,

We

ruled thus:

The sales taxes paid through

Treasure

Island Industrial Corp., on the other hand, simply cannot be considered credited since the evidences particularly the sales invoices were not formally offered by the counsel o:f the

L:JS

v_u

DECISION

C.T.A. CASE HO. 5104 - 3 - Petitioner for sheer neglect. Such evidences, therefore, although identified during the trial are of no value and cannot be considered by the Court.

Section 35, Rule 132 of the Rules of Court is categorically clear on this matter thus:

Sec. 35. Offer of evidence - The court shall consider no evidence which has not been formally offered. The purpose for which the evidenqe is offered must be specified." <Emphasis supplied) "Where the evidence consisting of documents were not formally offered at the hearing, even if they are material to the case, the court must exclude the same from the record;

it has no-authority to consider them". <Emphasis supplied; Aya1a de Roxas v. Va1encia, S Phil. 182 >. ·

WHEREFORE, in all the foregoing, Petitioner's claim for refund is hereby DENIED for lack of merit. SO .ORDERED.

WE CONCUR:

Q~e>.Q.....,A-

0. ACOSTA Pre::ng~:!,Ve RAJIOH 0. DE VEY

Associate Judg

GRUBA

Judge

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CERTIFICATION

I

hereby certify that this decision was reached after due consultattion among the members of the Court of Tax Appeals in accordance with Section 13 Article VIII of the Constitution.

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ERHESTO D. ACOSTA

Presiding Judge

Court of Tax Appeals