L Oreo in SME, ne, Is a VATedlstored enterprise engaged In me eo to a ‘ener conection business. HP. itemalional conta Severe the series of SMZ, Ine. to consttct HP ithatonal's {acto aslng fested in the. Laguna Techno Park Special economic 2one. HP temationsl is egisored wih the the Pritppine Econom Zone authotty (PEZA) 25a fcozone export eerprse, a, as such, enjoys Income ‘S4Z, ne, tos an appteaton with the Bureau of itemal Reverie (BIR) for the VAT roralng of Hs sale of Services to HP btratlonat However, the BIR denies M2 Inc's ‘aplcatlon “onthe ground that” HP. rnin ‘eae enjoy income ti hala Ig the BIR comeet in denying SMZ, ine's appcation? plan your anewer. (6%) ‘fhe isn eeu eo he Be ‘SStmre ou sec tare pal on ae poo ot Oxo{eat agra! #s quatryincme tay ies for the est coc yas for tain yu 206 he congas ; veh Included tho. carry-over" om your 2018. the Smourt of P78000 beease Me operons rested in'2 fet ss hence, teas. apletan fot a, Sys tind, he company ota and mated te Soe Pesan, Vander, enw fos In he BIR a clin for tend of motors? (a) On the basis of a warrant of seizure and detention Issued by the Collector of Customs for the purpose of enforcing tho Tariff and Customs Code, assorted brands of liquor and cigarattas sald to have been tlogally Imported Into the Phitippines wore solzed from a store operating Ina Freeport zone, The store owner moved for the quasahal of the warrant on the ground that the collector of Customs had no jurisdiction to enforce it within the Freeport zone ox ‘Should the motion to quash be granted (3%)(On March 30, 2016, XL Co. fled an administrative clan for ‘kee en ee fefund of unutized input VAT Yor taxable year 2014, Seca togather with supporting documents. XL_ Co. claimed that T'sale ‘ot generated power” and devery of eectic capacty was VAT zsro-ated. Duc to the inaction of tho Commissioner of intemal Revenue (CIR), XL Co. fled with the ‘Cou of Tax Appoals (CTA) the folowing judeal claims for red Patlod Covered Data Fld Sitentear es gum oes et Quarter of 2012 Mirch 34, 2075 Siena mee 2nd Quarter of 2014 tune 30,2016 ar 4th Quattor of 2014 | August 12, 2016 ° Js XL Co's claim for VAT refund timely flea? Explain your Sree answer. (5%) immer ssxancn 08. ae Fike per sec prchased. RA 0701 grove ta he peoadiwupeiineae onycd Regu oud une) Yo unt at he Sa Rat ao fae vena th SPR heaton een ‘utne haa Ragen’ lacy a LUND Sect to toe? pian Your snow (254) vu On April 30, 2015, Day resigned as the production manager of 52nd Avenue, a television studlo owned by 58 Entertainment Corporation. 52nd Avenue issued to her @ Certiicale of Withholding Tax on Compensation (BIR at Form No. 2316), which showed that tho tax withheld from ee her compensation was equal to her income tax due forthe no Petiod from January 2015 to April 30 2015, [A month after her resignation, Daryl put up her own studio ‘et re and started producing short fms. She was able to eam a eS Tmoager Income trom het short fms but didnot keep oe Fecord of her production expenses. ae Js Daryl qualified for substituted fling for taxable year 20157 Explain your answer. (3%)x Upon his retirement, Alfredo transferred his savings derived from his salary as a marketing assistant to a time deposit with AAB Bank. The bank regularly deducted 20% final withholding tax on the interest Income from the time epost Aredo contends that the 20% final tax on the interest income constituted double taxation because his salary had been already subjected to withholding tax. Is Alfredo's contention correct? Explain your answer. (3%)x BATAS Law Is a general professional partnership operating In the City of Valenzuela, it regularly pays value-added tax fn its services. All ts lawyers have individually pald the required professional tax for the year 2017. However, as a Condition for the renewal of its business permit for the year 2017, the City Treasurer of Valenzuela assessed BATAS Law’ for the payment of porcentage business tax on its " ‘gross receipts for the year 2016 In accordance with the ae eee Revenue Tax Code of Valenzuela, seccemnaanhm Is BATAS Law lable to pay the assessed percentage business tax? Explain your answer. (3%) 09: smanao17 TAXATION Onn (@) Differentiate outright smuggling trom technical smuggling. (3%) (©) Dintinguish compromise from abatement of taxes. (3%)