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THIRD DIVISION
BAUTISTA, Chairperson
- versus -
FABON-VICTORINO, and
RINGPIS-LIBAN, JJ.
Promulgated:
COMMISSIONER OF INTERNAL
REVENUE,
Respondent.
x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - x
DECISION
Fabon-Victorino, J.:
1
With Motion to Suspend Collection of Income, Value-added, Withholding Taxes and Surcharges,
Interests and Penalties Subject of this Petition, docket, pp. 6- 26.
2
Par. 1, Summary of Admitted Facts, Joint Stipulation of Facts and Issues (JSFI), docket, p.
720. /
DECISION
CTA case No. 8710
Page 2 of 16
s Exhibit "P-25".
9 Exhibit "P-26".
/
1 0 Exhibits "P-27" and "P-28".
11 Exhibit "P-29".
12 BIR Record, folder 2, p. 827.
DECISION
erA Case No. 8710
Page 4 of 16
dated December 23, 1999 and February 16, 2000, sent to the
BIR, petitioner obliged itself to pay the following deficiency
taxes: (1) deficiency IT for TY 1996 in the amount of
P1,250,996. 78; (2) deficiency VAT forTY 1996 in the amount
of P154,393.24; (3) deficiency IT forTY 1997 in the amount
of P510,423.83; (4) deficiency VAT forTY 1997 in the amount
of P309,931.18; and (5) deficiency expanded withholding tax
forTY 1997 in the amount of P127,852.64. Petitioner fully
settled all the deficiency taxes as evidenced by the Payment
Forms (BIR Form No. 0605) and Local Clearing Checks.
19
Motion for Early Resolution (On the Legal Issue of Prescription), docket, pp. 892-911.
20 Docket, pp, 986-989.
21 Docket, pp. 1009-1010.
22 Docket, pp. 1049-1050.
23
Minutes of the Hearing dated February 16, 2016, docket, p. 1055.
24 Exhibit R-8, docket, pp. 692-695.
DECISION
CTA Case No. 8710
Page 7 of 16
THE ISSUES
SO ORDERED.
We concur:
CIM.~J~
LOVEL-ti. BAUTISTA MA. BELEN M. RINGPIS-LIBAN
Assoc~a~~Justice Associate Justice
ATTESTATION
LOVELL!}(' BAUTISTA
Assob~teJustice
Chairperson
DECISION
CfA Case No. 8710
Page 16 of 16
CERTIFICATION