Court of Tax Appeals
0Y ~ vs. ~- CeTede CABE Ho, et al.
SEPUSLIC OF TE Pree
COURT OF TAX APPEALS
MANILA
Y
~Versus~- CeTede CABE Ho, 537
CENTRAL CUG; EHATIVE
EACHANGE Iu.,
setltioner,
COLLACTOR OF INTERNAL
ASVENUB,
Neapondent.
X= 27 ce w8n aw# we we ec ewe ow
This involves the claim of petitioner for the
| refund of the total amount of #1,004,534%.11, as er-
SS ee
roneous payment. of compensating and advange sales
taxes on certain articles allegedly imported by it.
;
.
The parties to thie case entered into a partial
stipulation of facts, as follows:
“1, hot the petitioner is a co~
operative duly organized, existing and
operating under the provisions of Act
Ho. 3425, a@ amended, whose articles
of incorporation appear on pages 19-26
of Volume [Il of the SIR records, and
whose By-laws are attached hereto as
Annex 'd.8
“a. That the members of the peti-
tioner as a cooperative association are
indicated in the list appearing on pages
29-35 and 36-42 of Volume III of the
BIA records, among which members is the
sgrieai tural Gredit and Cooperative
Finenelng Administration (ACCFA) as
shown in the said list and also by the
Certificates of Stoeks coples of whieh
are hereto attached as Annexes ‘A,'
"3, Theat the petitioner is claim-
ing the refund of compensating and ad-
DECISION
GTA CASE Wo, 537 vance sales texes on imported arti- @les itemized in the wortsheets con- tained in Yolumes III and IV of the BIN reeords, inifeated «pecifically as followas A, Summary Sheet on ea pages Yolnne trTI “ pecatasane = page 1, Yolume v G. = = “ Seedlings ~ @ 106 ; ‘olume aqnipment - page | clume TY a * " “lh, Thet the commercial documents and te. receipts corresponding te the imported ramie, fertilizer, seef@lincs, mechinery sud equipment mentioned in the preceding paragraph 3 are found in Volumes ill and LV of the SIA records, indiested specifically es follows:
A. fe imported ramie ~ pages 68-86%, ‘/@lume TAX pages 417-439,
Volume IV
B. Re imported fertilizer ~- pees Y-1LO+, Volume IV G. Ke pean oo Yolune te petty Volume lil nthe Weert = paces 216, "S, ‘That there vere pone on the im portation of the aforementioned articles Compensating anv advanee sales taxes the amounts of er are spewified under Column Ne, 16 (Taxes Paid), Sub-columns Nos, 1 and 2, respectively, of the work- . sbects referred to in pescerees 3 here- of, under Official Receipts, numbers ee
DECISION «
GTA CASE Se. 537 = iw of which ere specified under Column 197 (Official Seceipts), Sub-colusn io.
1 (Number) on the dates speeified un- der Column Wo. 17, Sub-eolusn fe. 2 of the snae workshoets, “6, That the tax receipts evi- ~dencing Ls, Pa of the a or acwances sales taxea appearing in the sheets referred to in pars- tT 3 hereof are in the name of the ot tioner, with the exception of hose in the name of other entities such as the ACCFA or the NOGROCOMA (Nationsl Onion Growers Ge tive Marketing Association) whieh is indicated in hendwriting (red peneil) under Column 16, sab-columm 1 or 2 of the aforemen- tioned working sheets.
“7, Thet administret!ve proecend- ings in the BIR on petitioner's clais for refund comprehended hy the pre- sent action are evidenced by the let- ters anid other documents contained tn Jolumes I and (UI of tha SIR records Gontalning 23 and 21 pace, respec tive- “8. That the petitioner eloins to have actaalily paid the compensa t- ing and advance salee taxes aforemen- tioned on those importstions where the ' tax receipts are in the asme of other entities ag the ACOPA, ani adduces as avidence thereof the joauments, copies of which are hereto attached ag Annexes "DY, "BI to BSeal, "Ot, I-21! to Cc. -b', yy) Oe]! to ih..o-a' ‘a, 8-1" to’ 18-151", and "Pt, and the authenticity ant identify of said docu- ments are admitted by both partie.
The specific items in the aforementioned worting sheets to whieh the f ne documents respectiv refer is indi- cated, among others handwriting at the upper right hana corners thereof, iy That coth parties admit the doontity and suthenticity of all docu- — ments contained in the BIA Records here~ inbefore referred te."
eri — ———
DBCIBION «
CTA Cast No. $37 ~ Relying om the exempting provisions of Act No. 325, as amended, petitioner filed with the responi- - ent its clelssfor refund cf the compensating and aa- “Wanee sales taxes pald on certain importations during the period frou September 15, 1955, te March 19, 1956. Subsequently, petitioner requeste! for joint inves- tigation of all ite elatas.
On May 30, 1958, petitioner filed with this Court a petition with a claim against the respondent in the amount of #739,051.55, and en amended anf sup- plementel petition on February 25, 1959, with a total Glaim in the amount of »1,004,83%.21, On January 22, 1960, respondent partially granted petitioner's claim in the amount of ©190,667.07, The controversy in this case involves the taxes on the various importations in the name of ACCPA, whieh are as follows: y I, For Seedlings (xh. "DB"; uxhe, "JA" and "7-B", p. 106, Vol.
i¥, BIR ree.) , Igy Aint - ites 2 gee Il. Yor Fertilisers (fxh. "B-2"; axbs. "6" and ne De 1, Vol. IV, | OTR ree. .
1957 list - Items 1 to 10 and 12 :
Z
i ‘y
DECISION ~
CTA CASE Bo. 537 = $e Iv. For Ramie Textiles ng "B-3-a" to.
MB Jobs 2* to
i Tol.
_ rit? Bra 105, Ald items.
The issues to be decided in this case narrow down to the following: — « Whether or not petitioner is en- titiea’ to claim the refund of the — . pemsating anc edvance sales taxes pa on seedlings, fertilizers, ramie textiles, Machineries and equipments.
2. Whether or not the right te re- cover the amount claimed has already preseribed.
The resolution of the first issue hinges on the determination as to who is the importer of the goods in question. Petitioner contends that it is the im perter. To belster its stand, petitioner presented evidence showing that the eost of the goods and all other expenses insidental to the importations, such as freight charges, insurances, customs duties, and taxes.
were paid with its fumis. Om the other hand, respond- ent points to tue shipping documents, Oey tae bills of laiing ata invoices, tax receipts, import licenses and letters of credit, which are in the name of 40uPa, as negating petitioner's claim tiaat it is the importer.
- We -maintains thet the payment by petitioner of the costs and expenses of the importations dees not make petitioner tne importer.
DecloIus -
e & « Sis the evidence on record, we find that ACOPA io the importer. ihe shipping documenta, such as bills of ladings and invoices, are clear and sotisfactory indications that sCCFA, not peti- tioner, is the importer ef the goods in question, The SUGFA's status as importer is buttressed by the considerations that toe import licenses, letters of eredit and tax receipts are in its nane, Moreover, the importations of seedlings ani vramie textiles could be andertaken only by ACGFA as required by law and regulations.
While the evidence indieates that petitioner paid for the costs and expenses incidental to the importations, or the payments thereof were debited te ite accounts, the same does not anke petitioner the importer, Finding that the articles in question wera ta- ported by ACCA, petitioner is not entitled to claim the refund of the advance ant sales taxes pald there- on, since AOUFA dees not enjoy the tex exemption granted to aseete tions organized ander Act Mo, 3425, as amended. J | Maving disposed of the first issue adversely to petitioner, « determination of the second issue becomes academic. | DEC.SION «
CTA CASE Hos 537
~ Jo
Is Vigw oF THe roxscorIna CONBIDSAATIONS , the above-entitle? cage is hereby diemissed, without pronouncement ar to coste.
SO OUDBRED, Maniln, Philippines; Yebruary 7, 196.
Ms PIANC nee