Stateland, Inc. vs. Commissioner of Internal Revenue

DECISION

COTANGCO -MANALASTAS , ~ : This is a Petition for Review filed on April 11, 2013 by Stateland, Inc. to seek the refund or the issuance of ta){ credit certificate (TCC) in the amount of P13,654, 157.00, allegedly representing its e){cess creditable withholding ta){ (CWT) for ta){able year 2010.¹

FACTS

Petitioner Stateland, Inc. is a corporation duly organized and e){isting under and by virtue of the laws of the Republic of the Philippines, with principal office address at 3 rd Floor, State Centre Bldg., 333 Juan Luna St., Binondo, Manila. It is a registered ta){payer with Revenue District Office (RDO) No. 30 of Revenue Region No. 6 of the Bureau of Internal Revenue (BIR), with Ta){payer Identification Number (TIN) 000-341-850- 000.² v

On the other hand, respondent is the duly appointed Commissioner of the BIR, who has the power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code or other laws or portions thereof administered by the BIR. Respondent holds office at the 5th Floor, BIR National Office Building, Agham Road, Diliman, Quezon City. Petitioner is primarily engaged in the business of developing real properties into subdivisions, and building houses on subdivision lots, or constructing residential or commercial units, townhouses and other similar units and offering these for sale. As a real estate developer, petitioner's property sales transactions are subject to the CWT ranging from 1 Y2°/o to 5°/o of gross selling price, depending on the amount per sales contract, which is classified either as cash sale, deferred payment plan or installment payment plan.³ For taxable year ended December 31, 20 10, petitioner had a total accumulated CWT amounting to P64,887 ,625.00 and an income tax due amounting only to P1,643,989.00. 4 On August 5, 2011, petitioner filed an administrative claim for refund through a letter dated August 4, 20 11, requesting the refund of the amount of P13,654, 157.00, allegedly representing the amount of CWT excessively withheld for 2010.s Due to respondent's inaction on petitioner's refund claim, petitioner filed the instant Petition for RevieWS before this Court on April 11, 2013. Respondent belatedly7 filed her Answers on July 15, 2013, and interposed special and affirmative defenses, alleging, among others, that petitioner committed a fatal error when it failed to submit the supporting documents necessary to substantiate its administrative claim for tax refund as prescribed under Revenue Memorandum Order No. 53-98 and V

Revenue Regulations No. 2-2006, that such failure rendered petitioner as to have not thoroughly applied the administrative remedy which was available to it, and that petitioner's failure to exhaust its administrative remedies renders the Court without jurisdiction over this particular claim. Thereafter, petitioner filed its Reply to Answer9 on August 2, 2013.

The case was set for Pre-Trial Conference1o on September 12, 2013 and the parties were ordered to submit their respective Pre-Trial Briefs at least three (3) days before the date of the pre-trial. The Pre-Trial Brief (For the Petitioner)11 was filed on September 6, 2013; while respondent's Pre-Trial Brief12 was filed on September 9, 2013. The parties belatedly13 filed their Joint Stipulation of Facts1 4 on October 18, 2013 and was approved by the Court upon issuance of the Pre-Trial Order15 on October 24, 2013.

Petitioner

presented the following witnesses:

Mr.

Bienvenido S. Uy16 - petitioner's Senior Vice President for External Affairs; and Atty. Rosario S. Bernaldo17, the Court- commissioned Independent Certified Public Accountant (CPA) for the case.

Petitioner filed its Formal Offer of Evidence18 on June 13, 20 14 offering Exhibits "P-1" "P-2" "P-3" "P-4" "P-5" "P-6" ' ' ' ' ' ' ' "P-7" "P-8" to "P-311" "P-584" to "P-886" "P-887" "P-888" ' ' ' ' '

"P-1396" "P-1397" "P-1398" "P-1399" "P-1399-A" "P-1400"

' ' ' ' ' '

"P-1401" "P-1402" "P-1403" "P-1404" "P-1405" "P-1414"

' ' ' ' ' '

"P-1414-A"

"P-1415"

"P-1415-A"

"P-1416"

"P-141 7"

"P- ' ' ' ' ' 1417-A", "P-1506", and "P-1506-A". v

In the Resolution19 dated August 1, 2014, the Court admitted petitioner's Exhibits "P-1 ", "P-5", "P-8" to "P-311", "P-

584" to "P-886" "P-888" "P-1396" "P-1397" "P-1398" "P-

' ' ' ' '

1399" "P-1400" "P-1401" "P-1402" "P-1403" "P-1404" "P-

' ' ' ' ' ' 1405" "P-1414" "P-1414-A" "P-1415" "P-1416" "P-1417" "P- ' ' ' ' ' ' 1506" and "P-1506-A" while Exhibits "P-2" "P-3" "P-4" "P-6" ' ' ' ' ' "P-7" "P-887" "P-1399-A" "P-1415-A" and "P-1417-A" were ' ' ' ' denied.

Accordingly, petitioner filed a

Partial

Motion

for Reconsideration (Of the Resolution promulgated on 1 August 2014)20, through registered mail on August 11, 2014 and received by the Court on August 14, 20 14, praying for the admission of the denied exhibits. In a Resolution21 dated December 15, 2014, the Court admitted petitioner's Exhibits

"P-1399-A"

"P-1415-A"

and "P-1417-A"

but still denied ' ' '

Exhibits "P-2" "P-3" "P-4" "P-6" "P-7" and "P-887"

' ' ' ' ' .

Petitioner

again filed a

Partial

Motion

for Reconsideration22, through registered mail on December 23, 2014 and received by the Court on January 7, 2015, praying for the admission of the denied exhibits. Finally, the Court admitted petitioner's Exhibits "P-2" "P-3" "P-4" "P-6" and "P- ' ' ' ' 887'' in a Resolution23 dated February 18, 2015, but still denied Exhibit "P-7".

On the other hand, respondent manifested in open court24 that she will not present any witness. As a result, respondent was given a period of thirty (30) days from February 18, 2015 while petitioner was given a period of twenty (20) days from notice to file their respective memoranda.

Petitioner filed a Tender of Excluded Evidence25 through registered mail on April 29, 2015 and received by the Court on May 4, 2015.

The same was noted by the Court in a Resolution26 dated July 23, 2015. V

The Court declared the case submitted for decision on July 29, 201527 , considering the filing of the Memorandum for the Petitioner28 on May 8, 2015 and respondent's failure to file her Memorandum as per Records Verification Report29 dated July 23, 2015.

ISSUE

The main issue in this case is whether petitioner is entitled to its claim for refund or issuance of a TCC of its unutilized or excess payment of CWT for the taxable year ending December 31, 2010.

DISCUSSION /RULING

Petitioner anchors its claim for refund on Section 76 of the National Internal Revenue Code (NIRC) of 1997, as amended, which states:

"SEC. 76. Final Adjustment Return.- Every corporation liable to tax under Section 27 shall file a final adjustment return covering the total taxable income for the preceding calendar or fiscal year. If the sum of the quarterly tax payments made during the said taxable year is not equal to the total tax due on the entire taxable income of that year, the corporation shall either:

(A)

Pay the balance of tax still due; or

(B)

Carry-over the excess credit; or

(C)

Be credited or refunded with the excess amount paid, as the case may be. In case the corporation is entitled to a tax credit or refund of the excess estimated quarterly income taxes paid, the excess amount shown on its final adjustment return may be carried over and credited against the estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable years. Once the option to carry-over and apply the excess quarterly income tax against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for cash refund or issuance of tax r

credit certificate shall be allowed therefor." (Emphasis supplied) Based on the afore-quoted provision, a corporation entitled to a tax credit or refund of the excess estimated quarterly income taxes paid has two options: ( 1) to carry over the excess credit or (2) to apply for the issuance of a tax credit certificate or to claim a cash refund. If the option to carry over the excess credit is exercised, the same shall be irrevocable for that taxable period. 3o In exercising its option, the corporation must signify in its annual corporate adjustment return (by marking the option box provided in the BIR form) its intention either to carry over the excess credit or to claim a refund.31 The two options are alternative and not cumulative in nature, that is, the choice of one precludes the other. 32 A perusal of petitioner's Annual Income Tax Return33 (ITR) for taxable year 2010 shows that petitioner had income tax credits in the total amount of P64,887 ,625.0034, consisting of the following:

Prior Year's Excess Credits other than MCIT p 51,233,468.0035

Creditable Taxes Withheld for the First Three Quarters

Pl0,062,599.0036

Creditable Taxes Withheld for the Fourth Quarter

3,591 ,558.oo37 13,654,157.00

Total Tax Credits

P64,88 7,625.00 Petitioner claims that its 20 10 income tax due amounting to P1,643,988.5038 was paid using a portion of its prior year's excess credits of PSI ,233,468.00, thus, leaving the prior year's excess credits in the amount of P49,589,479.50 (P51,233,468.00 less Pl,643,988.50) and creditable taxes withheld during the year 2010 in the amount of Pl3,654,157.00 totaling to P63,243,636.5039 unutilized as of December 31, 2010, as shown below: V

Prior Year's Excess Credits other than MCIT

Less: Tax Due

Balance of Prior Year's Excess Tax Credits

Add: Creditable Taxes Withheld during the year 2010 Excess Tax Credits as of December 31, 2010 p 51,233,468.00 1,643,988.50 p 49,589,479.50 13,654,157.00 1"63,243,636.50 Records do not clearly show that petitioner marked the option "To be refunded"40 in its 2010 Annual ITR. However, petitioner filed a letter41 with Commissioner Kim Jacinto Henares on April 15, 2011, signifying its intention to be refunded of or issued a TCC for the creditable taxes withheld for the four quarters of 2010 amounting to P13,654, 157.00 and "the balance of P49,598,479.00, which represents prior years excess credits but not fully utilized, shall continue to be carried over thru succeeding years/ quarters." In the said letter, petitioner explained that it is submitting the letter as an attachment to its 2010 annual ITR inasmuch as the EFPS cannot accommodate the filing of ITR showing these intentions and avert any misunderstanding that may result from the EFPS filing.

Since

only the prior year's excess credits of P49,589,⁴ 79.00 were carried over to the subsequent first quarter42 of 20 11, the excess creditable tax withheld for 20 10 in the amount of P13,654,157.00 is refundable pursuant to Section 76 of the NIRC of 1997, as amended, provided that the taxpayer also satisfies the following requirements:

1. The claim for refund was filed within the two-year prescriptive period prescribed under Sections 204(C) and 229 of the NIRC of 1997, as amended;

2. The fact of withholding is established by a copy of a statement duly issued by the payor (withholding agent) to the payee, showing the amount paid and the amount of tax withheld therefrom; and

3. The income upon which the taxes were withheld was included in the return of the recipient. 43 v

As regards the first requisite, the pertinent provisions of Sections 204(C) and 229 of the NIRC of 1997, as amended, are as follows:

"SEC.

204.

Authority

of the

Commissioner

to Compromise, Abate and Refund or Credit Taxes. - The Commissioner may -

XXX

XXX

XXX

(C) Credit or refund taxes erroneously or illegally received or penalties imposed without authority, refund the value of internal revenue stamps when they are returned in good condition by the purchaser, and, in his discretion, redeem or change unused stamps that have been rendered unfit for use and refund their value upon proof of destruction. No credit or refund of taxes or penalties shall be allowed unless the taxpayer files in writing with the Commissioner a claim for credit or refund within two (2) years after the payment of the tax or penalty: Provided, however, that a return filed showing an overpayment shall be considered as a written claim for credit or refund." "SEC. 229. Recovery of Tax Erroneously or fllegally Collected. -No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessively or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid." (Emphasis supplied) It is well-settled in our jurisprudence that the reckoning of the two-year prescriptive period for the filing of a claim for refund or tax credit of excess income tax paid/withheld, both in the administrative and judicial levels, commences from the v date of filing of the final adjustment return. 44 It is only when the final adjustment return covering the whole year is filed that the taxpayer would know whether a tax is still due or a refund can be claimed based on the adjusted and audited figures. 45 In the instant case, petitioner filed its Annual ITR for taxable year 2010 on April 13, 2011 46. Counting therefrom, petitioner had until April 13, 2013 within which to file its claim for refund or issuance of tax credit certificate, both in the administrative and judicial levels. Therefore, petitioner's administrative claim for refund filed on August 5, 2011 47 and the Petition for Review filed on April 11, 20 13 were both filed well within the two-year prescriptive period. To comply with the second requisite, petitioner presented various Certificates of Creditable Tax Withheld at Source (BIR Form No. 2307)48, Withholding Tax Remittance Returns (BIR Form No. 1606)49, and Certificates Authorizing Registrationso for the year 20 10; which were examined by the Court- commissioned Independent CPA. In her Report dated March 14, 20145 1, the CWT certificates received by petitioner were grouped into the following categories:

CWT CATEGORY

AMOUNT

REFERENCE

Cash Basis

p 7,693,130.46

Exhibits "P-8" to P-105"

Fully Settled Accounts in 2010

2,933,235.02

Exhibits "P-1 06" to "P-1 76"

Last Collection happened in 20 10 2,160,852.69

Exhibits "P-177" to "P-257"

Corporate Buyers

292,550.00

Exhibits "P-258" to "P-295"

Home Development Mutual Fund

266,518.10

Exhibits "P-296" to "P-307"

(HMDF) Accounts

Installment Sales Of Prior Year, 148,660.71

Exhibits "P-308" to "P-309"

Fully Settled In Year 2011

Bank Financing Accounts

159,210.00

Exhibits "P-31 0" to "P-311"

TOTAL

P13,654, 157 .00* *1'0.02 roundmg off d1fference The Independent CPA cited Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 17-2003, as her legal basis for the said groupings, to wit: V

"(J) Gross selling price or total amount of consideration or its equivalent paid to the seller I owner for the sale, exchange, or transfer of real property classified as ordinary asset. - . . .

XXX

XXX

XXX

If the buyer is an individual not engaged m trade or business, the following rules shall apply:

(i) If the sale is a sale of property on the installment plan (i.e., payments in the year of sale do not exceed twenty five percent (25%) of the selling price), no withholding is required to be made on the periodic installment payments. In such a case, the applicable rate of tax based on the gross selling price or fair market value of the property at the time of the execution of the contract to sell, whichever is higher, shall be withheld on the last installment or installments immediately prior to such last installment, if the last installment is not sufficient to cover the tax due, to be paid to the seller until the tax is fully paid.

(ii) If, on the other hand, the sale is on a "cash basis" or is a "deferred-payment sale not on the installment plan" (that is, payments in the year of sale exceed 25% of the selling price), the buyer shall withhold the tax based on the gross selling price or fair market value of the property, whichever is higher, on the first installment. However, if the buyer is engaged in trade or business, whether a corporation or otherwise, these rules shall apply:

(i) If the sale is a sale of property on the installment plan [i.e., payments in the year of sale do not exceed twenty five percent (25%) of the selling price], the tax shall be deducted and withheld by the buyer from every installment which tax shall be based on the ratio of actual collection of the consideration against the agreed consideration appearing in the Contract to Sell applied to the gross selling price or fair market value of the property at the time of the execution of the Contract to Sell, whichever is higher.

XXX

XXX

XXX

(ii) If, on the other hand, the sale is on a "cash basis" or is a "deferred-payment sale not on the installment plan" (that is, payments in the year of sale exceed 25% of the selling price), the buyer shall withhold the tax based on the gross selling price or fair market value of the property, whichever is higher, on the first installment." 52 V

The foregoing creditable withholding taxes’. of P13,654,157.00 are presented in detail below:

Amount of Tax

Tax Base Withheld

Name of Buyer BIR BIR BIR

In Philippine Pesos FORM FORM FORM

2307 1606 2313 A. __SALES UNDER CASH BASIS po SPS. JOSEFINA & ARSENIO 33 _| VILLANUEVA, JR. 3,034 ,732.14 151,736.61 P-616 MAXIMO MIRANDA, JR. 686,800.00 20,604.00 P-615 SPS. JESUS & BRENDA PADUGAR P-617

GILBERT BALTAZAR -

36 | SPS. MOSES & VILMA LEUTERIO P-619

37 _| HAZEL ANNE PANGHULAN -620

38_| ROSALYN CEREBO -621

2ND QUARTER | _38,830,740.18 | 1,712,591.03 | 39 | NAVARRO & DENICE M. NAVARRO 873,130.00 26,193.90 P-46 P-622

JENNY CLAIRE ACPAL -623

41 | SPS. ROGER & JUDITHA ELLAR -624 SPS. RODRIGO & EVANGELINE 42 | CAMARINO 3,325,075.89 166,253.79 P-49 P-625 SPS. EDGARDO & MARIBEL 760,000.00 22,800.00 P-50 P-626 es ee 1 | USON 1,816,126.00 54,483.78 P-584 | 2 | SHEENA CATHERINE RECTO {__—'1,423,936.00 [42,718.08 | P-9_ | P-585_ | | 4 | VIANNEBEATRICEEISMA | 790,400.00 | 23,712.00 | —P-11_~— | P-587_| [| S|TITACUNANAN.—Ci*dTCSCsi, 560,634.00 [46,819.02 | P-12_—s | P-588_ | | 6 | SPS. JOEL & EVELYN CORTEZ | __3,825,483.04 [191,274.15 [| P-13,— | P-589_ | | 7 | SPS. ALEJANDRO & LOIDA DAIRO [_1,012,700.00 [30,381.00 | P-14_— |, P-590_ | falar eonny TT sssasooo asl eis | ews | ABUAN 2,459 ,800.00 122,990.00 P-15 P-591 | 9 | ANDRES & IMELDA BONIFACIO _[_3,992,044.64 [199,602.23 | —P-16 ~—[_—P-592_— ral dag eons aasmen| asso] eae [ess 12 | CANO 723,520.00 21,705.60 P-19 P-595 a BRAT ERCE | esses oossso| ean | es | 13 | BERNABE 2,137,190.00 106,859.50 P-20 P-596 SPS. CRISANTA & EMERITO | pon | por is] gd YT sss aazeras| ear [esse | 15 | LAQUI 4,455,357.14 222,767.86 P-22 P-598 sl sawemeswe = * | swcoso| assto| ea | ese [| 16 | DENNIS APOLONIO 898,000.00 26,940.00 P-23 P-599 re ASME eassmen| —souasco| eas [nase [ 17 | HAYAG 2,029,300.00 101,465.00 P-24 P-600 hol Geseeee | aserzeo| —aoossas| eas [na [ 18 | CRISTINA ZUNIGA 2,161,725.00 108,086.25 P-25 P-601 fio | manGars NSPRANN | s0000000| _as,000.00| pos | peor | | 19 | MARGATE 1,500,000.00 45,000.00 P-26 P-602 [| | 1ISTQUARTER i Cid:Ss«4.1,381,584.03 | 1,840,136.98 [| iCidT

a a EID RD (ES (I GOO

SPS. RONALDO & ANNA LIZA

21 | NORA BUENO P-604_ [|

GAUDINCIA SPITZ P-605 | |

SHEENA MARIE LUZ P-606 |

SPS. ELMER & ANITA | 25 | GABUCAY, JR. 2,414,400.00 120,720.00 P-32 P-608

DELIA DACUMA P-609 |

27 | MATILLANO 1,448,000.00 43,440.00 P-34

NORMA CANCHELA P-611 |

SEBASTIAN RIOCASA, JR. P-612 [|

MARY GRACE KREMER P-613 |

31 | GONZALES 2,204 ,655.00 110,232.75 P-38 P-614

32 - P|

955. | 690. a 549. | P-619 | , | | |

P|

| | o|'U ‘Ul'U ia) igs) é 2 ioe] ~“

[| BERNABE—CO—CS

afer SST wooo | ssapome| en | ogee [ 44 | GALICIA 1,500,000.00 45,000.00 P-51 P-627 [45 [MARIEANNOCAMPO.s— |S 2,449,800.00] 122,490.00 | P-52. | ~P-628 | SPS. GREG & RAQUIEL DOLIENTE | _1,489,512.00 | 44,685.36 | P-53 | P-629 [| [47 [| LULIAOLAYBAR—i«dLCSC si 062,421.00 [31,872.63 | P54 | P-630 | i | 48 | SPS. NICANOR& JUDITHTOGA | _——713,835.00 [21,415.05 [P55 | pP-631 [| [49 | MARIELLASALINDA |S 2,359,096.00 [117,954.80 | P-56 | P-632 | [50 | MAURICIABALUYOT | 2, 186,616.00 109,330.80 | ~P-57_ | p-633_ [|| [51 | REYNALDOROSAL sd Ssi1,299,615.00[ 38,988.45] P58) | P6634 | | 52 | SPS. PHILIP & CECILLLANDER__[__1,100,000.00[ 33,000.00 | pP-59 | —C*d:sCéP-6 385 | sol meagre _ 53 | BARDULLAS 1,380,000.00 41,400.00 P-636

ABDUL JAMALL & OTTOMAN

94 _| MAMADRA 3,272,320.54 163,616.03 P-61 P-637 ARNEL MARTINEZ 1,728,500.00 51,855.00 P-638 | ARDY MANAOIS 1,782,800.00 53,484.00 P-639 [| si 58 CANO 667,968.00 20,039.04 P-642 SPS. ARSENIO & JOSEFINA | pce | peaa_| 2 | CECILIA CAPILI | 507,592.00 | 45,227.76 | P69 | P-645_ | 4 SPS. DENNIS & MARIA LISA 680,000.00 20,400.00 P-72 P-648 JEHAN LAQUI 3,516,785.71 175,839.29 ZALDY HERMOSADO 3,098,035.71 154,901.79 OWENA BALBOA 811,262.00 24,337.86 ‘ARLO CAALIM 1,559,000.00 46,770.00 P-647 on) 00/0 oO Q]00]00} 0 “I “I ~ NINI]N]N fon) DIAN a ou NO] a WIN|H{O a wo re Ne) 7 a

Q

> By

Q

> 183, a LOUIE LYLE DELA CRUZ 2,285,010.00 114,250.50 P-652 3RD QUARTER 52,658,519.14 | 2,183,228.46 PASTOR JUSTIMBASTE, JR. 2,459,800.00 122,990.00 P-653 j | 44,895.00 | SPS. NOIL & JENNETTE MALLADA 528,000.00 15,840.00 P-656 SPS. ARLAN RAYMUND & RHIA REYES 854,000.00 25,620.00 P. SPS. JESUS JR., & ELEONOR BALISBISAN 682,500.00 20,475.00 P-83

MYP GBY PHILIPPINE

CORPORATION 26,785.71 1,339.29 MAURICIA BALUYOT 1,983,500.00 59,505.00 P-660

MELECIA PEDRAZA &

TEODORICA ANGULO 740,000.00 22,200.00 P. P-661 76 77 8

Ne}

SPS. MARIAN & ROLANDO MIRANDA 720,000.00 21,600.00 P-86 P-662

JENELYN GOLE

JOY & JOY LIN PAROHINOG

SPS. GLADYS & MICHAEL NIELES ELIAS ARNOCO | _1,428,392.86 | 42,851.79 | P-90 | P-666 | SPS. AILEEN & JOEI BEN MOOG SPS. GUIALUSA & GUIAMALIA ANGKAL 770,400.00 23,112.00 P-92 P-668

VICTORIA AMABEL MIRADOR

MICHELEE PATRICIO

SPS. ADRIAN & GRACE ALIPIT | _1,137,750.00 | 34,132.50 | P-95 | P-671 [| SPS. JENER & SHARON VILLALON | __2,297,800.00 [114,890.00 [ P-96 | ~P-672 [| | 99, SPS. ANASTACIO & HERMINA SERRANO 1,975,209.00 59,256.27 P-97 P-673 AMPARO GODINEZ 7,801,785.71 390,089.29 P-674 [| | EDWIN VILLOTA 1,593,750.00 47,812.50 | P-99 | P-675 | | 93 | SPS. ROLANDO & ALEXIS BINAS 652,500.00 19,575.00 P-676 | | Bere sane — amas esas | nan CORPORATION 900,548.94 25,027.45 P-101 P-677 eee” [spre escalate | oa CORPORATION 1,758,736.78 87,936.84 102 P-678 eee Tagen ariel eee | nam 97 | CORDOVALES 2,087,043.00 104,352.15 P-104 P-680 os . p- - AIZA DOMINGO 992,250.00 29,767.50 P-103 P-679 AIR INSURANCE AGENCY, INC. 13,389.65 1,338.96 P-105 : 5 aS ee) -67 -68 -81 -82 -85 -91 SPS. ALLAN & LYRA ARBOLEDA 2,414,291.00 120,714.55 P-655 ?

Oo

oh “I 7 NEREN DE OCAMPO 1,496,500.00 44,895.00 P-654 co

Ne)

ae

Oo

a | 98 | | |__| 4TH QUARTER 46,997,563.79 1,957,174.01| #| |

a a DO OS

|__| TOTAL 179,868,407.14 | 7,693,130.48 | S|

B. FULLY SETTLED ACCOUNTS IN P 2010 RALPH SINGZON 355,723.2 9,335.8 2 = p- JONATHAN BULAQUENA 300,000.00 7,500.0! P-107 P-682

P-106

Nfe

GALLEGO 500,000.00 7,500.00 P-108 P-683 RENATO TABIO 15,783.66 GILBERT DE LEON 46,439.46 SPS. MARLON & GLADLEEN | pan | p6ee | ALCANTARA 31,980.00 P-111 P-686 SPS. TEODORICO & NEBIAN | eae | poor | DAYMIEL 25,507.50 P-112 P-687 ao 7 SPS. NATHANIEL & JOCELYN MILLADO 355,723.22 5,335.85 113 P-688

P

SPS. ELEAZAR & ALICE LIM 820,243.00 24,607.29 P-689 SPS.EFREN & MARICEL DELA CRUZ 989,709.00 17,691.27 P-115 P-690 NTR i — lett Leet (ened Lonel oe tod oe eed No} feo} NYO Wi r1O Blo GABRIEL A. REMEDIO, JR. 154,190.63 SPS. ROD NIL CLEMENTE & Spay IREENE SALMORIN 2,495,800.00 124,790.00 P-117 P-692 SPS. ROSALITA & JOELITO RUIZ 136,071.43 4 | PARUNGAO 321,974.93 4,829.62 P-119 P-694 5 | SPS. RIONEL & IMELDA DITAN 7,500.00 ELMA ALMOSA 7,500.00 VERGIL MAGAN 5,454.36 SPS. PAQUITO & ARLENE | pias | pcoe_| GALLENERO 6,814.16 P-123 P-698 FILIPINA CARANDANG 17,063.58 0 | SPS. ANICETO & ZENAIDA RIBAO 29,371.56 | 21 | GEMMALUZ HOSANA_ iT 504,000.00 | 15,120.00 | P-126_ = [ P-701 | i RYAN CABRERA 1,974,508.00 59,235.24 P-702 [| si SPS. NONITO & IMELDA TONO 3,320,478.57 166,023.93 P-128 P-703 | ss /oa| Boniracio | 11601000] page | pros | 24 | BONIFACIO 2,320,200.00 116,010.00 P-129 P-704 [25 | JOVENREDONGA | 2,721,428.57 | 136,071.43 | P-130_ | P-705_ | |__| ISTQUARTER | 29,941,122.58 | 1,173,726.82 | | |. 26 | JACQULINE GUARIN, | 381,053.76 | 5,715.81 | P-131 | P-706 | |.27 | ALETHVIAGEDOR | 444,667.00 | 6,670.01 | P1382 | P-707_ | SPS. RAYMUND RAFAEL & P| 28 | RAQUEL CABREJAS 210,893.00 3,163.40 P-133 P-708 MARICEL GARCIA 500,000.00 7,500.00 P-134 P-709 |

P-716

30 | LUCITO JUNIOR REGIS P-710

31 | VALMONTE 628,560.00 18,856.80 P-136 P-711 ALINGASA 1,680,000.00 50,400.00 P-137 P-712

RAMILO DELA CRUZ P-713

FRANSISCO YANGYANG P-714

OFELIA QUEZADA P-715

MALACAD 774,928.00 23,247.84 P-141 YOUNGBERG 900,000.00 7,900.00 P-142 P-717 GUTIERREZ 773,900.00 23,217.00 P-143 P-718 JESUS 3,021,258.04 151,062.90 P-144 P-719 SPS. LEMUEL & JULIET DALISAY 375,000.00 9,625.00 P-145 P-720 2 .

NI

ELIZABETH GARCIA 509,384.27 15,281.53 P-146 Ayal RI RIA ABLAIA Bis AA w w w Wiwl[ wc R1O BIN Aus [o09 TS) - Ne) fe) a GAR] @]hy 3 , 0 2 ; -721

REMEDIOS AND REYNANTE

ROBINION 675,744.00 20,272.32 P-147 P-722

P-723

|2NDQUARTERC*d|CSs«16,493,770.96 | 578,918.27|

P-724

P-725

P-726

SPS. GABRIEL & MS. CECILIA pase _|

P-728

9 P-729

P-730

P-731

SPS. ANICETO & MARIA ARGIE |g o19.79 |

53

MENCHU BALLOS

SPS. MARISSA & JAYSON 54

GUTIERREZ

55 SPS. JOWELL & MAY BAUTRO SPS. CHRISTOPHER & RIADEL 56

BACAL

3RDQUARTER

57

JUDITH MILAOR

58

MARY ANN ALVAREZ

59

RENIE FERNANDEZ

60

SPS ORLANDO & ALICIA MALIZA

61

MENCHU BALLOS

SPS. ERIC & BERNADETTE DE 62

GUZMAN

SPS. ROMMEL & LORENA 63

SORIANO

64 SPS. MILA & OLINAD CASSI 65

MARILYN KANNO

66

PEDRO ANGELO PATINO

67

CRESTITA YAMAZOE

68 SPS. IRENE & ELEAZAR MONZON 69

GEMMALUZ HOSANA

70

MARLOU KELLY

71 TARIK TRADING, INC.

4TH QUARTER

TOTAL

c. LAST COLLECTION MADE IN 2010 SPS. NICANOR & MARISSA 1

ESCOBER

2

TERESA SUBERO

3

ROLANDO & ROELA AGUIRRE

4

JUSTA DIMALANTA

5

MARITES DELA CRUZ

6 SPS. ROBERTO & NANCY GAFFUD 7

NELDA & LUCY SARAMOSING

8 ALEJANDRO MENOZA, JR.

9 SPS. EDDIE & AURA ACOSTA 10

ANABELLE RAMOS

11

VIOLETA BETONIO

12 SPS. RODOLFO & GINA LADERA 13 SPS. RODGER & LUZ GUERRERO 14

MARY-LYN ALTERADO

15 SPS. ROAL & MA. LUISA BASA 16

DALMACIO DIEGO

17 SPS. ROMEO & ALMA ENRIQUEZ 18

MANUEL & NELLY ALCANTARA

19

MELINDA CARINO

SPS. EMMANUEL & JHOANA 20

DELACRUZ

1ST QUARTER

21

CARMELITA MERCADO

22

ENRICO LAZARO

SPS. HAROLD & ROWENA 23

ARQUIZA

24

RACHEL DOMINO

25

HELEN VARION MARQUION

26

MARIA CANDY DRIS

27 SPS. DANILO & LEONICIA CABRAL 28

ROSITA BEDICO

29

JOSEPHINE BULLECER

30

GERALDINE JULATON

31

DENNYLOU SATO

32

BELINA SUAREZ

SPS. DENNIS & ANNA LISA 33

RESURRECCION

SPS. CORNELIO & MA. LOURDES 34

DESACOLA

35

RENATO CASTILLO

36 SPS. ROMEO &ANALYN FLORES 37

CANDIDA & JOY CASALA

38

PABLITO PENARANDA

2ND QUARTER

1,327,700.00 39,831.00

P-158

P-733

919,600.00 27,588.00

P-159

P-734

1,479,832.00 44,394.96

P-160

P-735

1,683,180.00 50,495.40

P-161

P-736

10,799,621.73 296,613.67 2,134,690.00 106,734.50

P-162

P-737

1,289,773.00 38,693.19

P-163

P-738

769,944.00 23,098.32

P-164

P-739

780,672.00 23,420.16

P-165

P-740

1,988,269.00 59,648.07

P-166

P-741

642,600.00 19,278.00

P-167

P-742

679,764.00 20,392.92

P-168

P-743

713,650.00 21,409.50

P-169

P-744

1,793,979.09 53,819.37

P-170

P-745

493,100.00 7,396.50

P-171

P-746

2,822,172.73 141,108.64

P-172

P-747

824,296.00 24,728.88

P-173

P-748

540,000.00 16,200.00

P-174

P-749

3,311,371.43 165,568.57

P-175

P-750

3,249,592.80 162,479.64

P-176

P-751

22,033,874.05 883,976.26 79,268,389.32 2,933,235.02 375,000.00 5,625.00

P-177

P-752

375,000.00 5,625.00

P-178

P-753

375,000.00 5,625.00

P-179

P-754

723,426.16 21,702.78

P-180

P-755

589,709.00 17,691.27

P-181

P-756

1,043,854.13 31,315.62

P-182

P-757

733,383.00 22,001.49

P-183

P-758

750,000.00 22,500.00

P-184

P-759

2,069,437.27 103,471.86

P-185

P-760

821,157.00 24,634.71

P-186

P-761

2,321,052.00 116,052.60

P-187

P-762

973,524.00 29,205.72

P-188

P-763

3,992,044.64 199,602.23

P-189

P-764

2,285,397.00 114,269.85

P-190

P-765

436,464.00 6,546.96

P-191

P-766

714,802.00 21,444.06

P-192

P-767

360,354.87 5,405.32

P-193

P-768

348,527.92 5,227.92

P-194

P-769

1,086,797.73 32,603.93

P-195

P-770

1,298,882.00 38,966.46

P-196

P-771

21,673,812.72 829,517.78 93,663.38 2,809.90

P-197

P-772

336,238.25 5,043.57

P-198

P-773

361,338.20 5,420.07

P-199

P-774

1,082,710.00 32,481.30

P-200

P-775

881,692.82 26,450.78

P-201

P-776

368,211.05 5,523.17

P-202

P-777

739,373.65 22,181.21

P-203

P-778

421,575.00 6,323.63

P-204

P-779

500,000.00 7,500.00

P-205

P-780

1,881,190.91 56,435.73

P-206

P-781

1 ,699,651.82 50,989.55

P-207

P-782

737,303.64 22,119.11

P-208

P-783

375,000.00 5,625.00

P-209

P-784

355,217.58 5,328.26

P-210

P-785

837,947.00 25,138.41

P-211

P-786

795,347.00 23,860.41

P-212

P-787

500,000.00 7,500.00

P-213

P-788

2,131,238.00 106,561.90

P-214

P-789

14,097,698.30 417 292.00

SPS. ERNESTO & GINA 39 AMBROCIO, JR.

40

NICODEMOS YADAO

41

ROSALINDA BACANI

42 SPS. DOMINIC HAZLYN RIBERAL 43 FELIPE GOLPE, JR.

44

RUFINO & IRENE ABELLA

45

VILMA ENRIQUEZ

SPS. DOMINGO & YOLANDA 46

MARTILLANO

47

HELEN CHOUNG

48

JOBEL URETA

49

REGINETTE VILORIA

50 SPS. EDWIN & JOYCE DELA CRUZ 51 SPS. CARLOS & ROWENA LOPEZ 52 SPS. ISAGANI & EDNA CATANGAY SPS. SATURNINO & SALINA 53

TOLEDO

54

ELIZABETH GARCIA

55

MANNY ANACAY

SPS. GILBERTO & RAQUEL 56

VARGAS

SPS. MAGELENDE & LUIS 57

BARETTO

58 MA. VICTORIA TORRES

3RDQUARTER

59

JEAN ASCANO CABALES

SPS. SOCRATES & CYNTHIA 60

RAMOS

61

ELOISA PAR

SPS. CONRADO & ESTELA 62 NUNEZ, JR.

63

DALISAY ISHII

64

DALISAY ISHII

65

YUKA MARUYAMA

66 MA. JULIE SIMON SPS. FELISA & FERNANDO 67

CABAL LA

68

JENNIFER ACAP

69

ORLANDO & MARLITA LORENZO

SPS. POLARIS & CIRILA ELFREDA 70

BARDELAS

71

ANTONIO DOMINGO

72

ANNIE PASTOLERO

73

GERALDINE BUCAY

74

RONALDO RAGOS

SPS. ENRICO & MA. CECILIA 75

DOJENO

SPS. VERGINES & REUBEN & 76

REUBEN TEEJAY AGUIRRE

77

SONNY RAM

78

LOLITA YOGUE

ROLANDO/LAURENCE MA.

79 TERESA TING, JR.

80 SPS. AGNES & ALLAN CAPILI 81

MICHELLE LANOT

FOURTH QUARTER

TOTAL

D. CORPORATE BUYERS

YOUNGJI INTERNATIONAL

1

SCHOOL (CHESTER PLACE BLK 2

LOT 12)

SUBTOTAL

YOUNGJI INTERNATIONAL

2

SCHOOL (CHESTER PLACE BLK 2A

LOT 1)

SUBTOTAL

YOUNGJI INTERNATIONAL

3

SCHOOL (CHESTER PLACE BLK

2A)

341,022.70 5,115.34

P-215

P-790

375,000.00 5,625.00

P-216

P-791

1,104,439.62 33,133.19

P-217

P-792

522,522.51 15,675.68

P-218

P-793

1,069,021.00 32,070.63

P-219

P-794

785,147.00 23,554.41

P-220

P-795

635,869.00 19,076.07

P-221

P-796

750,000.00 22,500.00

P-222

P-797

375,000.00 5,625.00

P-223

P-798

701,955.83 21,058.67

P-224

P-799

734,431.00 22,032.93

P-225

P-800

826,735.00 24,802.05

P-226

P-801

1,798,554.55 53,956.64

P-227

P-802

375,000.00 5,625.00

P-228

P-803

P-804

548,088.47 16,442.65

P-229

509,384.27 15,281.53

P-230

P-805

332,800.82 4,992.01

P-231

P-806

500,000.00 7,500.00

P-232

P-807

500,000.00 7,500.00

P-233

P-808

1 '953,042.00 33,245.16

P-234

P-809

14,738,013.77 374,811.96 507,480.21 15,224.41

P-235

P-810

363,971.74 5,459.58

P-236

P-811

318,324.61 4,774.87

P-237

P-812

1,247,416.00 37,422.48

P-238

P-813

945,000.00 28,350.00

P-239

P-814

1,066,500.00 31,995.00

P-240

P-815

641,029.00 19,230.87

P-241

P-816

1,627,087.27 48,812.62

P-242

P-817

1,796,308.00 53,889.24

P-243

P-818

2,116,230.00 105,811.50

P-244

P-819

343,793.97 5,156.91

P-245

P-820

375,000.00 5,625.00

P-246

P-821

373,410.24 5,601.15

P-247

P-822

375,000.00 5,625.00

P-248

P-823

435,756.01 6,536.34

P-249

P-824

404,272.00 6,064.08

P-250

P-825

1,766,400.00 52,992.00

P-251

P-826

473,311.00 7,099.67

P-252

P-827

375,000.00 5,625.00

P-253

P-828

718,451.80 21,553.55

P-254

P-829

712,722.43 21,381.67

P-255

P-830

750,000.00 22,500.00

P-256

P-831

750,000.00 22,500.00

P-257

P-832

18,482,464.28 539,230.94 68,991,989.07 2,160,852.68 6,927.71 346.39

P-258

P-833

7,043.17 352.16

P-259

P-834

7,160.55 358.03

P-260

P-835

14,681.12 734.06

P-261

P-836

35,812.55 1,790.64 2,050.87 61.53

P-262

P-837

2,085.05 62.55

P-263

P-838

2,119.80 63.59

P-264

P-839

735,982.85 22,079.49

P-265

P-840

742,238.57 22,267.16 7,868.58 236.06

P-266

P-841

7,986.61 239.60

P-267

P-842

8,106.41 243.19

P-268

P-843

8,228.00 246.84

P-269

P-844

SUBTOTAL

4

LIGHTLIFE BAPTIST CHURCH

(GRAN SEVILLE BLK 1 R LOT 1 C)

SUBTOTAL

ST. MARY'S SCHOOL OF 5 NOVALICHES, INC. (BLK 1A LOT

18A)

SUBTOTAL

ST. MARY'S SCHOOL OF NOVALICHES, INC. (BLK 1A LOT

17A)

6 ST. MARY'S SCHOOL OF NOVALICHES, INC. (BLK 1A LOT

17A)

SUBTOTAL

OPEN MISSION IN THE

PHILIPPINES (CHESTER PLACE BLK

7

2ALOT3)

SUBTOTAL

OPEN MISSION IN THE

8

PHILIPPINES (CHESTER PLACE BLK

2ALOT 7)

SUBTOTAL

TOTAL

E. HOME DEVELOPMENT MUTUAL

FUND ACCOUNTS

1

EUNICE SALON

SPS. FERLINETTE & RONNIE 2

VERGUELA

SPS. ARIEL & SHERYLL JANE 3

PACA

4

SHERYLL ALVAREZ

1ST QUARTER

5

MICHAEL DE JESUS

6 SPS. JAIME & LINA CALLANO 7 SPS. RUTH & ALBERT ROMANO 8 SPS. ROMEO & PATRICIA RACAL

2ND QUARTER

SPS. EDWIN & RONALYN 9

ASTORGA

10 SPS. LEA & JERRY MEDRANO SPS. LUZVIMINDA & EDGARDO 11

PEREY

3RDQUARTER

12 SPS. WILLIAM & MINDA AGOJO

4TH QUARTER

TOTAL

F. INSTALLMENT SALES OF PRIOR

YEAR FULLY SETTLED IN YEAR

2011 1 SPS. JUNE & FLORDELIZA CULLA

2ND QUARTER

SPS. ALEJANDRO & VANESSA 2

SANTOS

724,883.20 21,746.50

P-270

P-845

757,072.80 22,712.19 120,833.35 3,625.00

P-271

P-846

19,166.65 575.00

P-272

P-847

3,233.82 97.01

P-273

P-848

3,285.03 98.55

P-274

P-849

3,337.04 100.11

P-275

P-850

3,389.87 101.70

P-276

P-851

3,443.55 103.31

P-277

P-852

3,498.07 104.94

P-278

P-853

160,187.38 4,805.62 2,640,000.00 132,000.00

P-279

P-854

2,640,000.00 132,000.00 6,540.24 327.01

P-280

P-855

13,409.41 670.47

P-281

P-856

6,872.79 343.64

P-282

P-857

6,987.34 349.37

P-283

P-858

1,595,504.20 79,775.21

P-284

P-859

1,629,313.98 81,465.70 7,986.61 239.60

P-285

P-860

8,106.41 243.19

P-286

P-861

8,228.00 246.84

P-287

P-862

8,351.42 250.54

P-288

P-863

716,531.78 21,495.95

P-289

P-864

749 204.22 22,476.12 55,861.71 1,675.85

P-290

P-865

28,014.75 840.44

P-291

P-866

8,673.59 260.21

P-292

P-867

19,285.24 578.56

P-293

P-868

27,958.83 838.76

P-294

P-869

27,958.83 838.76

P-295

P-870

167,752.95 5,032.58 6,881,582.45 292,550.01 658,800.00 19,764.00

P-296

P-871

707,684.00 21,230.52

P-297

P-872

740,000.00 22,200.00

P-298

P-873

692,000.00 20,760.00

P-299

P-874

2,798,484.00 83,954.52 707,684.00 21,230.52

P-300

P-875

655,032.00 19,650.96

P-301

P-876

586,800.00 17,604.00

P-302

P-877

598,500.00 17,955.00

P-303

P-878

2,548,016.00 76,440.48 498,085.00 7,471.28

P-304

P-879

808,400.00 24,252.00

P-305

P-880

814,000.00 24,420.00

P-306

P-881

2,120,485.00 56,143.28 1,665,994.00 49,979.82

P-307

P-882

1,665,994.00 49,979.82 9,132,979.00 266,518.10 2,523,214.29 126,160.71

P-308

P-883

2,523,214.29 126,160.71 750,000.00 22,500.00

P-309

P-884

3RDQUARTER

750,000.00 22 500.00

TOTAL

3,273,214.29 148,660.71 G. BANK FINANCING ACCOUNTS SPS. EFREN & LILIBETH 1

TERRENAL

2,320,200.00 116,010.00

P-310

P-885

2 SPS. MARlA LEONOR & RAUL 1,440,000.00 43,200.00

P-311

P-886

4TH QUARTER

3, 760,200.00 159,210.00

TOTAL

3, 760,200.00 159,210.00

GRAND TOTAL

351,176,761.27 13,654,157.00 The Court notes that the income payments represented by BIR Form Nos. 2307, 1606, and 2313, which were vouched and summarized by the Independent CPA as shown above amounted to P351,176,761.27, with taxes withheld totaling P13,654, 157.00.

However, upon the Court's scrutiny of the BIR Forms No. 2307 that were furnished to the Court, it is found that some of the copies are unclear due to photocopying limitations. The payor's and payee's names are completely unreadable in the photocopy. Likewise, the amount of income payment and tax withheld are blurred and unreadable. Hence, there were certificates that cannot be reasonably compared to the summary.

Nonetheless, in the case of Philippine National Bank us. Commissioner of Internal Revenue53 , the Supreme Court held that the Withholding Tax Remittance Return (BIR Form No. 1606) is sufficient in proving that taxes withheld from buyers were indeed remitted to the BIR, to wit: "In claims for excess and unutilized creditable withholding tax, the submission of BIR Forms 2307 is to prove the fact of withholding of the excess creditable withholding tax being claimed for refund. This is clear in the provision of Section 58.3, RR 2-98, as amended, and in various rulings of the Court. In the words of Section 2.58.3, RR 2-98, 'That the fact of withholding is established by a copy of a statement duly issued by the payor (withholding agent) to the payee showing the amount paid and the amount of tax withheld therefrom.' V

XXX

XXX

XXX

It must be noted that PNB had already presented the Withholding Tax Remittance Returns (BIR Form No. 1606) relevant to the transaction. The said forms show that the amount of P74,400,028.49 was withheld and paid by PNB in the year 2003. It contains, among other data, the name of the payor and the payee, the description of the property subject of the transaction, and the determination of the taxable base, and the tax rate applied. These are the very same key information that would be gathered from BIR Form No. 2307. While perhaps it may be necessary to prove that the taxpayer did not use the claimed creditable withholding tax to pay for his/its tax liabilities, there is no basis in law or jurisprudence to say that BIR Form No. 2307 is the only evidence that may be adduced to prove such non-use." (Emphasis supplied) Thus, petitioner satisfied the second requirement and established the fact of withholding of the amount of P13,654, 157.00.

The Court now proceeds to determine whether the income from which the subject taxes were withheld was included and reported by petitioner in its Annual ITR. As indicated in the foregoing table, the claimed creditable withholding taxes of P13,654,157.00 were withheld from the income payments of P351,176,761.27 in 2010, from which petitioner allegedly realized and recognized a gross profit of P110,927,402.28 in its ITR for the year 2010, P52,753,526.91 in its ITR for prior years, and P6,098, 766.67 in its ITR for the succeeding year 2011 based on the "Schedule of Sales Subjected to Creditable Withholding Tax In Taxable Year 2010,

Amount of Tax Withheld and Corresponding Gross Profit

Realized in 20 10 and in Prior and Succeeding Years ITRs"54 and other reconciliation schedulesss submitted by petitioner. However, the Court finds these reconciliation schedules insufficient.

Without the detailed general ledgers and the source documents upon which the reconciliation amounts were based as well as petitioner's Audited Financial Statements and Annual ITRs for prior years and 2011, this Court cannot ascertain whether the income payments related to the claimed CWT of P13,654,157.00 actually formed part of V

petitioner's taxable income in its Annual ITRs for 2010, 2011, and prior years.

It bears stressing that a claimant has the burden of proof to establish the factual basis of his or her claim for tax credit or refund. 56 Tax refunds are in the nature of tax exemptions. As such, they are regarded as in derogation of sovereign authority and to be construed strictissimi juris against the person or entity claiming the refund.57 This Court finds that petitioner failed to comply with the requirements for refund or issuance of TCC of unutilized excess CWT, more specifically, its failure to sufficiently establish that the income from which the subject taxes were withheld was duly reported in its Annual ITR. Hence, the instant claim must be denied.

WHEREFORE, premises considered, the instant Petition for Review is here by DENIED for insufficiency of evidence.

WE CONCUR:

~~~~/- AMELIA R. COTANGCO-MANALASTAS

Associate Justice

~~-•Jo c.a...t-~P~.. .. ~. JUANITO C. CASTANEDA, JR.

(On Wellness Leave)

CAESAR A. CASANOVA

Associate Justice

Associate Justice

ATTESTATION

I attest that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. a~~ c.aJ-~~ Sl.

dUANITO C. CASTANEifA, JR.

Associate Justice

Chairperson

CERTIFICATION

Pursuant to Section 13, Article VIII of the Constitution and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court.

Presiding Justice