justice castaneda jr. presentation 120 slides
TRANSCRIPT
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
1/120
JUANITO C. CASTAÑEDA, JR.Associate Justice, Court of Tax Appeals
POWER MAX CONSULTING GROUP INC.
“LATEST DECISIONS OF THE COURT OFTAX APPEALS AND SUPREME COURT”
NATIONAL TAX CONGRESSCrowne Pl! Gller"Or#"$% Cen#er, P%"$ C"#&
T'(r%)&, O*#o+er -, /012//3/24/ 5
1
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
2/120
INTRODUCTION
SUPREME COURT 3 FINAL AR6ITER
• The Supreme Court by tradto! a!d !
our "y"tem o# $ud%a& adm!"trato!'ha" the &a"t (ord o! (hat the &a( ") t" the #!a& arbter o# a!y $u"t#ab&e%o!tro*er"y. There " o!&y o!e
Supreme Court #rom (ho"e de%"o!"a&& other %ourt" "hou&d ta+e therbear!,". Commissioner of Internal Revenue(CIR) v. Michel J. Lhuillier ' G.R. No. 1-/0' 2u&y 1-'34' 05 SCRA 16.
3
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
3/120
4
The CA a!d the CTA are !o( o# the "ame &e*e&pur"ua!t to RA /363. 7e%"o!" o# the CA are thu" !o&o!,er "uperor to !or re*er"*e o# tho"e o# the CTA. 888a&& ru&!," o# th" Court o! 9ue"to!" o# &a( are
%o!%&u"*e a!d b!d!, o! a&& %ourt" !%&ud!, the CA. A&& %ourt" mu"t ta+e ther bear!," #rom the de%"o!" o#th" Court. Sstra !hilippines, Incorporate" v. CIR, G.R. No. 153/' Re". Sept. 31'3' -44 SCRA 5.
INTRODUCTION
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
4/120
0
U!der the pr!%p&e o# stare "ecisis or ru&e o#b!d!, pre%ede!t' the ,e!era& ru&e " that de%"o!"o# the Supreme Court ha*e the #or%e a!d e##e%t o#&a( a!d are b!d!, upo! the %ourt". :o(e*er' th" "
!ot a hard a!d #a"t ru&e. There "hou&d be !o b&!dadhere!%e to pre%ede!t. What " mporta!t " thatthe %ourt de%"o! mu"t be r,ht. CIR v. !L#T , G.R. No.1034' 7e%. 1-' 3-' 06 SCRA 51.
No do%tr!e or pr!%p&e o# &a( &ad do(! by theSupreme Court ! a de%"o! re!dered en banc or !d*"o! may be mod#ed or re*er"ed e8%ept by theSupreme Court "tt!, en banc . Section $ (%), Article &III,
'* !hilippine Constitution
INTRODUCTION
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
5/120
-
Supreme Court M!ute Re"o&uto!"%o!"ttute res judicata o!&y (th
re"pe%t to the "ame "ub$e%t mattera!d the "ame ""ue" %o!%er!!, the"ame "ub$e%t matter. They are !ot
b!d!, pre%ede!t.!hilippine +ealth Care
!rovi"ers, Inc. v. CIR ' G.R. No. 1544' Sept. 16' 3/' 5 SCRA014' Re"o&uto! reversin 2u!e 13' 36 7e%"o!.
INTRODUCTION
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
6/120
5
CTA HAS JURISDICTION O7ER SPECIAL CI7IL ACTION FORCERTIORARI ASSAILING AN INTERLOCUTOR8 ORDER ISSUED68 RTC IN LOCAL TAX CASE
The authorty o# the CTA to ta+e %o,!;a!%e o#petto!" #or certiorari 9ue"to!!, !ter&o%utoryorder" ""ued by the RTC ! a &o%a& ta8 %a"e "
!%&uded ! the po(er" ,ra!ted by theCo!"ttuto! a" (e&& a" !here!t ! the e8er%"eo# t" appe&&ate $ur"d%to!. The e8er%"e byt(o $ud%a& bode"' CA a!d CTA' o# $ur"d%to!
o*er the "ame "ub$e%t matter (&& re"u&t to "p&t $ur"d%to!. The Cit of Manila, represente" - Maor Jose L. Atiena,Jr., et al. v. +on. Cari"a" +. /recia0Cuer"o, in her capacit as !resi"in
Ju"e of the RTC 1r ''2, !asa Cit3 et al .' GR 1-34'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
7/120
CTA En Banc a""umed $ur"d%to! o! the "pe%a&%*& a%to! o# %ertorar a""a&!, CTA 7*"o!="Re"o&uto! (h%h de!ed the Moto! #or 2ud,me!to! the P&ead!, %t!, The Cit of Manila, et al. v. +on. Cari"a" +./recia0Cuer"o, et al .' GR 1-34'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
8/120
6
INTERLOCUTOR8 ORDER IN CRIMINAL CASES ISSUED 68CTA DI7ISION IS APPEALA6LE TO SC &IA CERTIORARIUNDER RULE -9: AMENDMENT OF INFORMATION
The a,,re*ed party=" o!&y remedy a#ter #a&!, toobta! re%o!"derato! o# a! !ter&o%utory order""ued by CTA 7*"o! ! a %rm!a& %a"e " to #&ea petto! #or %ertorar u!der Ru&e 5- (th the SC.
The ame!dme!t" "ou,ht by the pro"e%uto! aremere&y #orma& a!d !ot "ub"ta!ta&. Ame!dme!t"are #orma& (he! they do !ot %har,e a!othero##e!"e d##ere!t #rom that %har,ed ! the or,!a&o!e) or do !ot a&ter the pro"e%uto!=" theory o# the%a"e a##e%t the #orm o# de#e!"e a%%u"ed ha". #r.Joel C. Men"e v. !eople' GR 1//53' 2u!e 11' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
9/120
/
CTA;% LIMITED JURISDICTION:TAXES
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
10/120
1
CTA;S JURISDICTION EXCLUDES THE PO>ERTO RULE ON THE CONSTITUTIONALIT8 OR7ALIDIT8 OF A LA>?RULE?REGULATION
CTA ha" !o $ur"d%to! to try the petto! a""a&!,the %o!"ttuto!a&ty or *a&dty o# RMO No". 3D31 1D3 (h%h (a" de!ed by the CIR !@IR Ru&!, ITA7 314D11 by Se%. o#
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
11/120
11
CTA;S JURISDICTION ON OTHER MATTERS:FINALIT8 OF ASSESSMENT DOES NOT 6ARA7AILMENT OF AMNEST8 PER RA 10@/
Comp&a!%e (th the am!e"ty re9ureme!t"e!tt&e" the app&%a!t to the be!e#t" o# the &a(e*e! # the a""e""me!t " #!a& a!d e8e%utory
per Ta8 Am!e"ty La( o# 3 >RA /06?.CIR=" Letter dated 2u&y 15' 36 de%&ar!, theta8payer=" a*a&me!t o# am!e"ty a" !*a&d' "appea&ab&e to CTA u!der Bother matter"
%o!"der!, that Ta8 Am!e"ty " a %o&&e%to!matter %t!, CIR v. Hambrecht & Quist Philippines Inc.' GR 15/33-' No*.1' 31. CIR v. !hilippine Aluminum 8heels, Inc. CTA E@ //0' May 1/'310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
12/120
13
JURISDICTION OF RTC ON CASES INCAPA6LE OFPECUNIAR8 ESTIMATION
RTC ha" $ur"d%to! o*er %a"e" !%apab&e o#pe%u!ary e"tmato!. Mo!ey %&am " mere&y!%de!ta& to the %e!tra& ""ue o# (hether
re"po!de!t " "ub$e%t to ta8 mpo"ed u!derSe%. 31 o# the Ma!&a Re*e!ue Code (h%hmpo"e" ta8 o! AT e!tte". Ct#!a!%a&Corp. " !ot a! e!tty "ub$e%t to AT but to
per%e!ta,e ta8. The Cit Treasurer of the Cit of Manila v. Cit6inancial Corporation, CTA AC 111 >C*& Ca"e No. D1103?' May 36' 310 Re". 2u&y 31' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
13/120
14
It " e8pre""&y e8empt #rom AT u!derSe%. 1/ >aa? NIRC. Se%. 31>A? o# MRC"ub$e%t" o!&y AT e!tte" to ta8. Se%. 1/
a&ready mpo"e" 4F o# 1F ta8 o! ,ro""re%ept" der*ed by ba!+" a!d other#!a!%a& !"ttuto!". The Cit Treasurer of the Cit Manilav. Cit 6inancial Corporation, CTA AC 111 >C*& Ca"e No. D1103?' May
36' 310.
%o!t!uato!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
14/120
10
CTA;S JURISDICTION ON NULLIFICATION OF A 0@3HOUR NOTICE 93DA8 7CN ISSUED 68 THE CIR
The !u&&#%ato! CIR=" 06Dhour !ot%e a!d -Dday atComp&a!%e Not%e >CN? " (th! CTA=" $ur"d%to!u!der Bother matter". @oth !ot%e" (ere de%&ared*od #or #a&ure %omp&y (th RMO 4D/) .e. !o
deta&" o# the #!d!," o# the !*e"t,at!, o##%e dd!ot "tate part%u&ar pro*"o! *o&ated.
A""e""me!t" ba"ed o! #!d!," #rom "ur*e&&a!%e aredeemed prima !acie %orre%t but (&& !ot app&y # t
&a%+" due pro%e""' .e.' !o #a%tua& ba"" o# the"ur*e&&a!%e. A""e""me!t mu"t "t&& %omp&y (th te"to# rea"o!ab&e!e"") mu"t !ot be arbtrary %apr%ou". 4lric Auxiliar Services Corporation9Sacre" +eart /asStation v. CIR, et al., CTA 641-'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
15/120
1-
RTC;S JURISDICTION O7ER LOCALTAX CASES
RTC Ma+at ha" !o $ur"d%to! o*er a%to!#or I!$u!%to! a""a&!, the de%"o! o# theCty Trea"urer o# Tu,ue,arao Cty (h%h
de!ed the prote"t o! a""e""me!t #orde#%e!%y &o%a& #ra!%h"e ta8. The a%t""ou,ht to be e!$o!ed are out"de t"terrtora& bou!dare". 2ur"d%to! &e" (th
RTC o# the 3!d 2ud%a& Re,o! (here theCty o# Tu,ue,arao " part o#. !L#T v. Cit ofTuuearao, et al.,, CTA AC No. 14' 2u&y 11' 310 Re". Sept. 4' 310
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
16/120
15
SUPER7ISION REGULATION OF CUSTOMS 6ROBERAGEPROFESSION IS NO> >ITH PROFESSIONAL REGULATOR86OARD FOR CUSTOMS 6ROBERS PR6C6
SC uphe&d the RTC ru&!, !u&&#y!, @OC=" CA" #$%'(h%h re9ure" the a%%redtato! by the @OC o# %u"tom"bro+er" (ho !te!d to pra%t%e be#ore the @OC.
The Cu"tom" @ro+er" A%t o# 30 tra!"#erred the"uper*"o! a!d re,u&ato! o# the %u"tom" bro+era,epro#e""o! #rom the @oard o# E8am!er" >o# (h%h COC" a! e8Do##%o %harma!? to the Pro#e""o!a& Re,u&atory@oard #or Cu"tom" @ro+er >PR@C@?.
Cert#ed %u"tom" bro+er" %a! pra%t%e ther pro#e""o!! a!y %o&&e%to! d"tr%t (thout "e%ur!, a!other&%e!"e #rom @OC >Se%. 1/ o# RA /36?. Airlift Asia Customs1ro:erae, Inc. an" Allan /. 1ene"icto v. CA, et al .' G.R. No. 164550'2u&y 36' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
17/120
1
CTA;S CRIMINAL JURISDICTION:E7IDENCE
CTA=" $ur"d%to! D pr!%pa& amou!t o# ta8e" #ee"' e8%&u"*e o# %har,e" pe!a&te" "P1M or more >here P1'/'.51?.2ur"d%to! o# a %ourt o*er a %rm!a& %a"e "determ!ed by the a&&e,ato!" ! the
%omp&a!t!#ormato! !ot by the re"u&t o#the e*de!%e pre"e!ted at the tra&.
A%%u"edDpetto!er (a" "e!te!%ed to!determ!ate pe!a&ty o# !ot &e"" tha! 6 yr" 1 day' !or more tha! 13 yr" mpr"o!me!t #!e o# P6' #or "mu,,&!, o# 1- u!t" o#Ha Sporta,e :yu!da Ga&&oper. Roel !a;uitSason v. !eople' CTA E@ Crm 3-' Apr& 1' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
18/120
A##da*t o# Le,a& 7"%&amer %o!ta!!, a%%u"ed=" adm""o!a" the "o&e propretor o# Tre8 E*e' a&thou,h !ot #orma&&yo##ered but o##ered dur!, hear!, be#ore the @OC' #ormedpart o# the re%ord" o# the %a"e (C"C v. CTA )R *o. +#%,%,-ul # %/ (a" ,*e! e*de!tary (e,ht a" a !otar;ed
do%ume!t. %t!, )liceria Carandan0$Collantes et al. v. 1eli2 Capuno et al. ' GRNo. LD--44' 2u&y 3-' 1/64.
%o!t!uato!
Te"tmo!y o# Atty. Ly!do!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
19/120
1/
CONDOMINIUM FEES ARE NOT SU6JECTTO INCOME >ITHHOLDING TAX
Co!dom!um due" are !ot "ub$e%t to EWT. A""e""me!t #or 3-de#%e!%y EWT' #!a& (thho&d!, AT C.) v. CIR ' CTA 6463' Re". Au,. 1-' 310.
“GOOD>ILL” AS PART OF THE TOTAL CONSIDERATION IN THE SALE
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
20/120
3
“GOOD>ILL” AS PART OF THE TOTAL CONSIDERATION IN THE SALEOF ASSET IS SU6JECT TO THE SAME TAX AS THE SALE OF THEASSET, ".e. CGT, THUS NO LONGER SU6JECT TO ORDINAR8 INCOMETAX
The a"",!me!t to GPAPDS!,apore o# the "hare" o#"to%+" o# GPAPDPh&" "ub"%rbed by :S@C " a "a&eo# %apta& a""et. :e!%e' the tota& %o!"derato!>P6//'403'/31? ! the Share Sa&e A!d Pur%ha"e
A,reeme!t bet(ee! :S@C GPAPDS!,apore(h%h %arre" (th t the BGood(&& %o!!e%ted to thebu"!e"" " "ub$e%t to CGT. The BGood(&& a"addto!a& padD! %apta& >P66-'46'631? " !ot
treated "eparate&y.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
21/120
31
FOREX GAIN ON HEDGING ACTI7IT8 NOTATTRI6UTA6LE TO REGISTERED ACTI7IT8 68 A PEA3REGISTERED ENTIT8 IS SU6JECT TO INCOME TAX
CASE RULING
Ae0is People4upport Inc. 51ormerlPeople4upport (Philippines/ Inc. v.CIR CTA 635' May 36' 310.
Re#u!d o# a&&e,ed 36 e8%e"" !%ome ta8 payme!to# P46'6'6-0.06 (a" de!ed #or #a&ure to pro*ethat #ore8 ,a! aro"e #rom a%t*te" (th !%ome ta8!%e!t*e. Petto!er #a&ed to pro*e that #ore8 ,a! "
e!tre&y attrbutab&e to t" re,"tered a%t*ty. Themo*eme!t o# Ctba!+ do&&ar a%%ou!t" "ho(" other%redt" (h%h %a! be part o# hed,!, ,a! that " !otdre%t&y attrbutab&e to @OI or PEADre,"tereda%t*ty.
Ae0is People4upport Inc. 51ormerl
People 4upport (Philippines/ Inc.6 v.CIR ' CTA E@ //5' Au,. 0' 310.
The %&am #or re#u!d o# P55'1'64./- a&&e,ed&y
erro!eou" payme!t o# !%ome ta8 #or 3 (a"de!ed. The #ore8 ,a! o! hed,!, a%t*ty " out"dethe re,"tered a%t*ty a" a %o!ta%t %e!ter' he!%e' !ot%o*ered by the IT:.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
22/120
33
INCOME FROM MICRO3FINANCINGACTI7IT8 OF AN NGO IS TAXA6LE
A !o!Dpro#t %*% or,a!;ato! o! t" !%ome #romm%roD#!a!%e a%t*ty (h%h " !ot a re,"tereda%t*ty' " "ub$e%t to !%ome ta8 AT. (4ec. #()/o! +,,7 *IRC & 4ec. 8 o! RR +9$%7/ Ct!, CIR v. CA 7
C
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
23/120
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
24/120
30
INTEREST EXPENSE CANNOT 6E DEDUCTED IFNOT PRO7EN TO 6E RELATED TO 6USINESS
Petto!er #a&ed pro*e that the &oa! (a"a rea"o!ab&e !e%e""ty to t" trade orbu"!e"". The #!a!%a& "tateme!t" dd!ot !d%ate ho( the pro%eed" #rom &oa!
(ere u"ed. :e!%e' a""e""me!t #or36 de#%e!%y !%ome ta8 ar"!, #romd"a&&o(a!%e o# !tere"t e8pe!"e o! a&oa! ob&,ato! pre*ou"&y dedu%ted
#rom ta8ab&e !%ome (a" UP:EL7.6esto +ol"ins, Inc. v. CIR ' CTA 6440' Mar. 13' 310 Re". 2u!e 3' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
25/120
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
26/120
35
MATCHING PRINCIPLE
E8%e"" o# !%ome payme!t" per a&pha&"t o*er e8pe!"e per ITR
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
27/120
3
UNDECLARED DIS6URSEMENT IS NOTEUI7ALENT TO UNDECLARED INCOMESU6JECT TO TAX
A""e""me!t #or 30 de#%e!%y !%ome ta8' AT 7ST amou!t!, to P9,@1/,14.- (a" mod#ed byCTA to P,9,/.4@ >p&u" !tere"t? to e8%&udea""e""me!t ar"!, #rom a&&e,ed Bu!de%&ared
d"bur"eme!t". The u!de%&ared d"bur"eme!t"amou!t!, to P35'35'134.6- %a!!ot be e9uated toBu!de%&ared !%ome. Impo"to!A""e""me!t o# !%ometa8 " (he! the !%ome (a" re%e*ed or rea&;ed !ot(he! there " a! u!de%&ared d"bur"eme!t. A ta8payer" #ree to dedu%t #rom t" ,ro"" !%ome a &e""er amou!t'or !ot %&am a!y dedu%to! at a&&. What " prohbted "to %&am a dedu%to! beyo!d the amou!t author;ed.Toota Manila 1a Corporation v. CIR, CTA 633' Sept. 4' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
28/120
36
EXCESS OF FM7?6OOB 7ALUE O7ER SELLING PRICE ISSU6JECT TO DONOR;S TAX: NON3RETROACTI7IT8 OF RULINGDOES NOT APPL8 ON AN IN7ALID RULING
E8%e"" o# @ o*er SP o# @LC "hare" "o&d bypetto!er " "ub$e%t to de#%e!%y do!or=" ta8 "ur%har,e o# P1'33/'/3-.10 p&u" de#%e!%y de&!9ue!%y !tere"t. No !te!t to do!ate "!e%e""ary u!der Se%. 1 NIRC. @IR Ru&!, 7AJ7TD5-?1D3/' No*. 3' 3/' ",!ed by A""t. CIR #or Le,a& Ser*%e " !ot b!d!, "!%e t" mere&y !terpretat*e. Ru&!, o# #r"t mpre""o!
%a! o!&y be ""ued by CIR per Se%. NIRC. Metro!acific Corporation Bno >4<
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
29/120
3/
No!Dretroa%t*ty o# ru&!, u!der Se%. 305 NIRC doe" !otapp&y. RMC 3-D311' Mar%h 3' 311' re*o+ed @IR Ru&!,7A J7TD5-?1D3/.
RR 5D36 K de#!e"
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
30/120
4
HMO IS 7ATA6LE ON GROSS RECEIPTS>ITHOUT DEDUCTIONS
:MO " "ub$e%t to AT o! t" ,ro"" re%ept""n*l()"n$ 5o(n# lle$e)l& er5re) but!ot pro*e! pad to u!re&ated thrd party or
re%e*ed a" rembur"eme!t #or ad*a!%epayme!t o! beha o# a!other (h%h doe" !otredou!d to the be!e#t o# the payor. It (a"dre%ted to pay 36 AT de#%e!%y
e8%&ud!, pre"%rbed porto! ! the amou!t o#P1-'1-'-0.0 p&u" de#%e!%y de&!9ue!%y !tere"t. Maxicare +ealthcare Corporation v.CIR ' CTA 6001' Apr& 31' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
31/120
41
Se%. 1' RR 0D3 ame!ded de#!to! o#,ro"" re%ept" u!der Se%. 0.16D0 o# RR 15D3- to !%&ude B888 e8%ept tho"e amou!t"
earmar+ed #or payme!t to u!re&ated thrd >4rd
?party or re%e*ed a" rembur"eme!t #orad*a!%e payme!t o! beha o# a!other (h%hdo !ot redou!d to the be!e#t o# the payor'
6UT NOT Se%. 0.16D4 >+? o# RR 15D3-w'"*' %e*""*ll& reer% #o HMO%. RMC4/D1 ! a%%orda!%e (th RR 15D3-.Maxicare +ealthcare Corporation v. CIR, CTA 6001' Apr& 31' 310.
%o!t!uato!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
32/120
43
REGISTRATION >ITH CDA IS NOT NECESSAR8 TO 6E EXEMPTFROM DST UNDER SEC. 11 OF 11 NIRC: PRINCIPLE OF STAR4#4CISIS : LA> PRE7AILS O7ER REGULATION
A !o!D"to%+ mutua& &#e !"ura!%e %ompa!y !eed !otre,"ter (th Cooperat*e 7e*e&opme!t Authorty !order to be e8empt #rom 7ST o! !"ura!%e po&%e"%t!, RP v. 4unli!e Assurance Compan o! Canada
GR No. 1-66-' O%t. 10' 3-' 04 SCRA 13/ a" ab!d!, pre%ede!t. There " !o "u%h re9ureme!tu!der Se%. 1// o# 1// NIRC u!der I!"ura!%eCode. O&d Cooperat*e Code >P7 1-? "ub"e9ue!tRA 5/4/ do !ot app&y. CIR vs. The Insular Life Assurance Co.Lt"., GR No. 1/1/3' 2u!e 0' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
33/120
44
Se%to! 6 o# RMC No. 06D/1 re9ur!, the"ubm""o! o# the Cert#%ate o# Re,"trato!(th the C7A %a!!ot pre*a& o*er the %&ear
ab"e!%e o# a! e9u*a&e!t re9ureme!tu!der the Ta8 Code. @a"% &a( pre*a&"o*er a! adm!"trat*e ru&!,. CIR vs. The Insular Life Assurance Co. Lt"., GR No. 1/1/3' 2u!e 0' 310.
%o!t!uato!
ELECTRONIC PA8MENT INSTRUCTION FROM
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
34/120
40
ELECTRONIC PA8MENT INSTRUCTION FROMA6ROAD 68 A NON3RESIDENT IN7ESTOR TO ALOCAL 6ANB IS NOT SU6JECT TO DST
The eDpayme!t me""a,e" #rom abroad by !o!Dre"de!t !*e"tor %&e!t" o# :S@C (h%h %o!ta!"!"tru%to!" to debt ther &o%a& or #ore,! %urre!%ya%%ou!t ! the Ph&pp!e" to pay re%pe!t"re"d!, ! the Ph&pp!e" " !ot "ub$e%t to 7ST.The eDme""a,e" are !ot !e,otab&e !"trume!t"u!der Se%. 161 o# the 1// NIRC'but merememora!da) t " para&&e& to a! automat% ba!+tra!"#er o# &o%a& #u!d" #rom SA to CA ! o!e ba!+.Re#u!d ,ra!ted. The +on:on an" Shanhai 1an:inCorporation Limite"0!hilippine 1ranches v. CIR ' G.R. No". 15516 1536'2u!e 0' 310.
INTERCOMPAN8 6ORRO>INGS E7IDENCED 68
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
35/120
4-
INTERCOMPAN8 6ORRO>INGS E7IDENCED 68CASH RECEIPTS DIS6URSEMENT 7OUCHERSARE SU6JECT TO DST
A""e""me!t #or 3 de#%e!%y 7ST o! !ter%ompa!y debt!"trume!t" (a" uphe&d (h&e de#%e!%y 7ST o! &ea"e%o!tra%t (a" %a!%e&&ed upo! proo# o# payme!t. Se%. 1/ o#1// NIRC mpo"e" 7ST o! a&& debt !"trume!t" !%&ud!,
Ca"h 2our!a& *ou%her" e*de!%!, !ter%ompa!y&oa!"ad*a!%e" mp&eme!ted by RR 14D0.
A #ore,! %orporato! " !ot the "ame $urd%a& e!tty a" t"bra!%h o##%e ! the Ph&pp!e" #or purpo"e" o# mpo"!,7ST o! !ter%ompa!y borro(!," %t!, :arubeni Corporation v.CIR & CTA' GR No. 5-4' Sept. 10' 1/6/. 4.4. 1lac: Lt".0!hil. 1r. v.CIR ' CTA 6-35' Apr& 1' 310 Re". 2u!e 3-' 310.
DST ON SALE OF SHARES IS 6ASED
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
36/120
45
DST ON SALE OF SHARES IS 6ASEDON PAR 7ALUE
7ST o! "a&e o# "hare" o# "to%+" " %omputedba"ed o! the tota& par *a&ue o# the "hare" !oto! ther ,ro"" pur%ha"e pr%e. >Se%. 1- o# the 1//NIRC' a" ame!ded Se%. 0 o# RR 14D0?
Re#u!d o#erro!eou"&y pad 3/ 7ST o# P4'55'634.- o!"a&e o# "hare" o# "to%+" (a" ,ra!ted. CIR v. 4coLeisure an" +ospitalit +ol"in Compan, Inc., CTA E@ 114' 2a!. 10'310 Re". 2u&y 1' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
37/120
4
PURCHASE OF ASSET THAT DOES NOT RESULTTO MERGER IS NOT SU6EJCT TO DST
@a!+ o# Commer%e (a" !ot he&d &ab&e#or the 1/// de#%e!%y 7ST o# Trader"
Roya& @a!+ upo! "ho(!, ! thePur%ha"e a!d Sa&e A,reeme!t thatthere (a" !o mer,er bet(ee! the "ad
ba!+".CIR v. 1an: of Commerce' GR No. 16-3/' No*. 14' 314.
NE>L8 CONSOLIDATED RURAL 6ANB IS NOT
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
38/120
46
NE>L8 CONSOLIDATED RURAL 6ANB IS NOTENTITLED ANE> TO TAX EXEMPTION UNDER RA494
The %&am #or re#u!d o# erro!eou"&y pad 313 GRTamou!t!, to P1-3'-11'05.4- (a" de!ed. A !e(&y%o!"o&dated rura& ba!+ " !ot e!tt&ed a!e( to ta8e8empto! u!der Se%. 1- o# RA 4-4 or BThe Rura&
@a!+" A%t o# 1//3 (he! the %o!"ttue!t rura&ba!+" had pre*ou"&y a*a&ed the "ame ta8e8empto!. It " %o*ered by Se%. 16 o# RA 4-4'!%e!t*e" "pe%#%a&&y #or mer,ed or %o!"o&dated
e!tty (h%h e8%&uded ta8 e8empto!.etor: 1an:,
Inc. (A Rural 1an:) v. CIR ' CTA 650' Apr& 11' 310 Re". 2u&y ' 310.
DUL8 REGISTERED COOPERATI7ES TRANSACTING
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
39/120
4/
DUL8 REGISTERED COOPERATI7ES TRANSACTING6USINESS >ITH MEM6ERS ONL8 ARE EXEMPTFROM 7AT
Petto!er=" %&am o# P/'-4'45 erro!eou"&y pad ad*a!%eAT o! re#!ed "u,ar (a" ,ra!ted. It " a du&y re,"tered%ooperat*e tra!"a%t!, bu"!e"" (th member" o!&y' he!%e'e8empted #rom AT u!der Se%. 1/ >L? o# the 1// NIRC
Art. 5 o# Ph&pp!e Cooperat*e Code o# 36 or RA /-3. It
#ath#u&&y %omp&ed (th the re9ureme!t" to be e8empt >1?Cert#%ate o# Re,"trato! (th C7A) >3? Cert#%ate o# GoodSta!d!, ""ued by C7A) a!d >4? Cert#%ate o# Ta8 E8empto!""ued by @IR. The %&am (a" #u&&y "ub"ta!tated (a" #&ed(th the t(oDyear pre"%rpt*e perod u!der Se%. 33/. &ictoriasMillin Compan 6armers Multi0!urpose Cooperative v. CIR, et. al.' CTA
65-6' Sept. 1' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
40/120
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
41/120
01
6EST E7IDENCE O6TAINA6LE RULE: 9/KRULE OF APPROXIMATION
A""e""me!t #or 3 de#%e!%y IT EWT (a"a##rmed (th mod#%ato!".
CTA uphe&d the u"e o# @e"tE*de!%e Obta!ab&e
-F Ru&e o# appro8mato! >Se%".3.4 3.0>%? o# RMC 34D3'mp&eme!t!, Se%. 5 >@? o# 1//NIRC?
%t!, :ariano
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
42/120
03
NON3ISSUANCE OF LOA DOES NOTIN7ALIDATE FAN: HMO GROSS RECEIPTS
A""e""me!t #or 35 de#%e!%y AT (a"a##rmed (th mod#%ato!" re9ur!,payme!t o# P4,4,/@.49 >ba"% ta8 "ur%har,e? p&u" de#%e!%y de&!9ue!%y!tere"t. Ab"e!%e o# LOA doe" !ot!*a&date B#or the perod 1// a!du!*er#ed year"? :ere' !o LOA (a" ""uedbut a Letter Not%e >LN?. Me"icar" !hilippines, Inc.(Me"icar") v. CIR ' CTA /06' 2u!e -' 310. Re". Sept. 1-'310.
%o!t!uato!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
43/120
04
Se%. 5 o# 1// NIRC author;e" a""e""me!t"other tha! by LOA".
RMO 4D34 pro*ded "y"temD,e!erated
""ua!%e o# LN" a" a mode o# !#orm!,ta8payer" o# the d"%repa!%e".
RMO 03D34 author;ed B!oD%o!ta%tDaudtD
approa%h a""e""me!t ""ua!%e o# LN"(thout !eed o# %o!du%t!, e8am!ato! o#ta8payer=" boo+". Me"icar" !hilippines, Inc. (Me"icar") v.CIR ' CTA /06' 2u!e -' 310.
%o!t!uato!
%o!t!uato!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
44/120
00
O! payme!t" to do%tor" ho"pta&". The amou!t
earmar+ed #or #uture payme!t to do%tor" ho"pta&" areATA@LE #or &a%+ o# proo# that they are Bmo!ey ! tru"t.
O! ear!!," #rom t" %&!% &aboratory #a%&te". It "atab&e #or &a%+ o# proo# that the amou!t re%e*ed (a"B"e,re,ated #or med%a& &ab "er*%e" at the tmepremum" (ere re%e*ed.
Re%ept" #rom PEA @OI re,"tered %&e!t" are ;eroD
rated) the other" (thout %ert#%ato! are "ub$e%t to AT.
ou%hed Comm""o! e8pe!"e #or bro+er a!d dre%t"a&are" !%&uded ! the Co"t o# Sa&e" "hou&d !ot bededu%ted #rom ,ro"" re%ept". Me"icar" !hilippines, Inc.
(Me"icar") v. CIR ' CTA /06' 2u!e -' 310.
%o!t!uato!
ASSESSMENT ISSUED OUTSIDE THE SCOPE OF
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
45/120
0-
ASSESSMENT ISSUED OUTSIDE THE SCOPE OFLOA IS 7OID: CASES 6EFORE CTA ARELITIGATED #4 >@? o# 1// NIRC. Petto!er #a&ed to pre"e!t e*de!%e tod"pro*e a""e""me!t o! EWT IT. CTA " a %ourt o# re%ord' t "re9ured to %o!du%t a #orma& tra& to pro*e e*ery m!ute a"pe%t o#a!y %&am. Ca"e" be#ore the CTA are &t,ated de novo. 35 IT'
EWT 7ST a""e""me!t" (ere "u"ta!ed. A6! /eneral InsuranceCorporation v. CIR ' CTA 61/1' Mar. 14' 310. I! Ame!ded 7e%"o! dtdSept. 1' 310' AT 35 A""e""me!t (a" uphe&d ba"ed o! #a&"ty>4F ru&e? due to "ub"ta!ta& u!derde%&arato! o# "a&e".
FAILURE TO PROTEST PAN REMAINED 7ALID
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
46/120
05
FAILURE TO PROTEST: PAN REMAINED 7ALIDE7EN IF ISSUED 68 #4 6ACT< OFFICER
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
47/120
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
48/120
PAN IS PART OF DUE PROCESS: POST REPORTING
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
49/120
0/
NOTICE IS NOT A SU6STITUTE OF PAN: EXCEPTION>HERE PAN IS NOT NECESSAR8
A""e""me!t" #or 34 de#%e!%y IT' AT'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
50/120
CASES FINDINGS?RULINGS
CIR v. /allar"o an" Associates CTA E@104' 2u!e 1' 310.
Attempted "er*%e to u!author;ed per"o!!e&) re#u"a& (&& !ot,*e r"e to %o!"tru%t*e "er*%e' e*e! thou,h (t!e""ed by 3other re*e!ue o##%er". No e*de!%e that (rtte! report o#%o!"tru%t*e "er*%e (a" made >RR 13D//?. WT A""e""me!t(a" %a!%e&&ed.
South 4ntertainment/aller, Inc. v. CIR 'CTA 6365' Ame!ded7e%. 2u&y ' 310.
Re%ept by u!author;ed per"o!' .e. a Re%e*!, O##%er.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
51/120
CASES RULINGS
Coolmate Corporation v.CIR, et al., CTA 6350'May 1/' 310 Re". Au,.36' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
52/120
-3
FINAL DECISION ON DISPUTED ASSESSMENTFDDA MUST 6E 6ASED ON LA> AND FACTS
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
53/120
-4
CIR;% FINAL DECISION APPEALA6LE TO CTA
The %ourt %o!"dered the
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
54/120
-0
PREMATURE APPEAL: >HEN 6IR LETTER IS NOTA FINAL DECISION APPEALA6LE TO CTA
Petto!er mmedate&y #&ed a Petto! (thoutprote"t!, the
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
55/120
--
PERIOD TO PROTEST HAS PRESCRI6ED:FAILURE TO PROTEST
CTA ha" !o $ur"d%to! (he! a""e""me!t ha"!ot bee! d"puted. A""e""me!t atta!ed#!a&ty (he! ta8payer #a&ed to #&e a prote"t(th! the tme a&&o(ed' he!%e' *a&dty o# the
a""e""me!t may !o &o!,er be 9ue"to!ed o!appea&. Petto!er #a&ed to prote"t the
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
56/120
>AI7ER OF PRESCRIPTION
CASES RULINGS?FINDINGS
#ole !hils., Inc. v. CIR,CTA 61--' Mar. 31' 310 Re". 2u!e /' 310.
The (a*er" dated Au,. 31' 1//' 2u!e 5' 1//1 -? No e*de!%eto "ho( authorty o# the ",!atory.
Transitions
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
57/120
-
/38R PRESCRIPTI7E PERIOD TO ASSESSAPPLIES >HEN THERE IS FALSIT8
There (a" #a&"ty (he! petto!er #a&ed to pre"e!tdo%ume!t" to "ub"ta!tate the u!"upported e8%e"" !putAT petto!er=" repeated #a&ure to "ubmtpre"e!t t"boo+" o# a%%ou!t" a%%t,. re%ord" p&a%ed the CIR at a
d"ad*a!ta,e ma+!, the 1Dyr perod #rom tme o#d"%o*ery o# #a&"ty the app&%ab&e pre"%rpt*e perod.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
58/120
-6
PERIOD TO ASSESS: CHANGE OF THEOR8ON APPEAL IS NOT ALLO>ED
7ur!, tra&' CIR ba"ed t" ar,ume!t o! thea&&e,ato! that I"u;u #a&ed to #&e 3- EWT retur!"(h%h (a" u&tmate&y d"pro*ed by the &atter. O!re%o!"derato!' CIR chan0e its theor ' #rom !o!D#&!, o# retur!" to #a&"e or #raudu&e!t retur!. CIR="%ha!,e o# theory' (thout addto!a& e*de!tary"upport' %a!!ot be ,*e! the be!e#t o# 1Dyrpre"%rpt*e perod u!der Se%. 333 o# the 1//NIRC. The 4Dyr perod u!der Se%. 34 app&e" to
EWT. A""e""me!t #or de#%e!%y EWT #or 2a!.DNo*.3- (a" %a!%e&&ed (thdra(! due to pre"%rpto!.CIR v. Isuu !hilippines Corporation' CTA E@ 1-' Au,. 0' 310.
PRESCRI6ED ASSESSMENT: RO8ALT8
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
59/120
-/
PA8MENTS FORM PART OF TRANSACTION7ALUE IN COMPUTING IMPORT DUTIES
A%%e%%5en# or )e"*"en*& 7AT #or 2u&y 1' 31 K 7e%. 41' 34 (a"%a!%e&&ed due to pre"%rpto!. The 4Dyr pre"%rpt*e perod app&e" a" !o(a*er o# pre"%rpto! (a" e8e%uted. It (a" o!&y o! 2u!e 15' 36 7e%. /' 36' a#ter the &ap"e o# yr". #rom "tart o# mportato! ! 2u&y31' that a""e""me!t" (ere ""ued.
A%%e%%5en# or )e"*"en*& *(%#o5% )(#"e% (a" a##rmed (thmod#%ato!. Se%. 154 o# the TCCP >a" ame!ded by RA /14-? Cu"tom" Adm!"trat*e Order >CAO? -D31 pro*de 0 e8%epto!" tothe 4Dyr perod o# #!a&ty o# &9udato!' to (t >1? e8"te!%e o# #raud)>3? ape!d!, prote"t) >4? %omp&a!%e audt pur"ua!t to TCCP) or >0?
&9udato! o# mport e!try (a" mere&y te!tat*e. Co!"der!, the%omp&a!%e audt o! 2u!e 30 (a" (th! the 4Dyr perod' a""e""me!tha" !ot pre"%rbed. A5inomoto !hilippines Corp. v. C
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
60/120
5
Se%. 31 o# RA /14- CAO -D31 pro*de thatroya&te" &%e!"e #ee" re&ated to the ,ood" be!,*a&ued may be added a" part o# the tra!"a%to!*a&ue #or purpo"e" o# %omput!, %u"tom" dute". A5inomoto !hilippines Corp. v. C
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
61/120
PERIOD OF COLLECTION UNDER11 NIRC
The Pre&m!ary Co&&e%to! Letter #or1//3 (a" ""ued o!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
62/120
53
THE PERIOD TO COLLECT: PAN MUST 6E FORMALL8 OFFERED:FAN MUST CONTAIN LEGAL FACTUAL 6ASES
The re9ue"t #or re!*e"t,ato! o! Mar%h 10' 1// dd !ot "u"pe!d the
ru!!!, o# the "tatute o# &mtato!". CIR a%ted o!&y o! 2a!. 33' 31 beyo!dthe 4Dyr perod >!o( - yr"? re%+o!ed #rom 2a!. /' 1//5. The re9ue"t "hou&d#r"t be ,ra!ted' ! order to e##e%t "u"pe!"o! %t!, BPI v. CIR ' G.R. No. 14/45'O%t. 1' 3-' 04 SCRA 3- >%t!, Collector v. 4uoc Consolidated No. LD11-3'No*. 3-' 1/-6' 10 Ph&. 61/?.
A%%e%%5en# or 110 )e"*"en*& E>T (a" %a!%e&&ed due to1. PAN (a" !ot #orma&&y o##ered >%t!, >da. ?e "@ate v. CA' 43 Ph&. 400 J1//-
?ion v. CA' -5 Ph&. 11' 136 J36?' pre"e!tato! o# PAN " !ot mere pro%edura&te%h!%a&ty. Ca"e" be#ore the CTA are &t,ated de novo.
3.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
63/120
54
PERIOD TO COLLECT: COURT MA8 RE7IE>MATTERS E7EN IF NOT RAISED AS ISSUES
1/6- de#%e!%y 7ST a""e""me!t (a" %a!%e&&ed due topre"%rpto! e*e! # pre"%rpto! (a" !e*er ra"ed. 4?year" >pre"%rpt*e perod to %o&&e%t " !o( - year"? "!%e @PIre%e*ed the a""e""me!t !ot%e o! 2u!e 15' 1/6/' !o (arra!t o#d"tra!t or &e*y or a!y $ud%a& pro%eed!, (a" !tated a,a!"t
@PI properte". The @IR=" ear&e"t attempt to %o&&e%t (a" (he! t#&ed t" a!"(er ! the CTA o!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
64/120
50
PRESCRIPTI7E PERIOD TO COLLECT
The Warra!t o# 7"tra!t a!d Le*y >W7L? ""ued by the CIR#a&&" u!der Bother matter" ar"!, u!der the NIRC or other&a(" adm!"tered by the @IR. The W7L (a" %a!%e&&ed dueto pre"%rpto!. CIR ha" #*e >-? year" or u!t& Apr& 35' 3/ toe!#or%e %o&&e%to! re%+o!ed #rom Apr& 35' 30 (he! the
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
65/120
%o!t!uato!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
66/120
55
%o!t!uato!
SC en banc ' ""ued a TRO' e##e%t*emmedate&y a!d %o!t!u!, u!t& #urtherorder"' eno"n"n$ RTC 6r , Mn"l#rom >1? mp&eme!t!, &o(er %ourt="Order" Wrt o# Pre&m!ary I!$u!%to!dated 2a!. 30' 310 o! "e;!,' ho&d!,the r%e "hpme!t") >3? pro%eed!, (ththe %a"e) >4? pr*ate re"po!de!t"Ga&a!, Sou;a #rom u!derta+!, a!ya!d a&& a%to! o! the "ub$e%t r%e
"hpme!t". Sec. !roceso J. Alcala, et al. v.+on. Cicero #. Jura"o, Jr., et al., G.R. No.3114-' Mar%h 16' 310
CONDITIONS FOR REFUND
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
67/120
The %&am #or re#u!d o# P330'5'/35.5- repre"e!t!, 1F 3?Dyr
pre"%rpt*e perod u!der Se%. 33/ o# the 1// NIRC " ma!datoryre,ard&e"" o# a!y "uper*e!!, %au"e that may ar"e a#ter payme!t.4olutio indebiti " !ot app&%ab&e (he! there " a b!d!, re&ato!bet(ee! the parte". CIR v. Manila 4lectric Compan (M4RALC
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
68/120
CONDITIONS FOR REFUND
#'e re#(rn o #'e re*""en# 5(%# %'ow #'e "n*o5e&5en# re*e"
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
69/120
CONDITIONS FOR REFUND
4 *# o w"#''ol)"n$ "% e%#+l"%'e) +& *o& o %##e5en# )(l& "%%(e)
+& #'e &or #o #'e &ee.
It " !ot !e%e""ary to pre"e!t the per"o! (ho e8e%uted a!d prepared theCert#%ate" o# CWT to te"t#y per"o!a&&y a" to the authe!t%ty o# the%ert#%ate".
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
70/120
The %&am #or re#u!d o# 31 u!ut&;ed CWTamou!t!, to P/'43-'434 (a" ,ra!ted upo! proo# o#
%omp&a!%e (th a&& the %o!dto!" #or re#u!d. #oosan+eav In"ustries 7 Construction Co., Lt". (!hilippine 1ranch) v. CIR ' CTA6535' Sept. 1' 310.
%o!t!uato!
PROOF OF ACTUAL REMITTANCE OF TAXES>ITHHELD IS NOT INDISPENSA6LE IN
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
71/120
1
>ITHHELD IS NOT INDISPENSA6LE INREFUND
Proo# o# a%tua& remtta!%e to the @IR o# the ta8e" (thhe&d " !ot!d"pe!"ab&e ! a %&am #or re#u!d o# e8%e"" CWT". The(thho&d!, a!d remtta!%e o# ta8 " the re"po!"b&ty o# thepayor a!d !ot the payee %t!, CIR v. Asian Transmission Corp.' G.R.No. 1/51' 2a!. 1/' 311. :ere' ta8payer e"tab&"hed the #a%t o#(thho&d!, throu,h the (thho&d!, ta8 %ert#%ate" >@IR @IR RA7?. The %&am #or re#u!d o#P46'46'55 e8%e"" 3/ CWT (a" ,ra!ted a#ter #u&&
%omp&a!%e (th the re9u"te". CIR v. #oosan +eav In"ustries 7Construction Co., Lt". (!hilippine 1ranch), CTA E@ 1/' Au,. 0' 310.
NON3SU6MISSION OF SUPPORTING DOCUMENTS:
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
72/120
3
:6IR FORM NO. 4/ CANNOT 6E SU6STITUTED
Wthho&d!, Ta8 Remtta!%e Retur!" >@IR @? 3.-6 o# RR 3D/6 mu"t be "tr%t&y ob"er*ed.
No!D"ubm""o! o# "upport!, do%ume!t" ! the adm!"trat*e &e*e&" !ot #ata& to a %&am #or re#u!d. 2ud%a& %&am" are &t,ated denovo. Re#u!d o# 3/ e8%e"" CWT (a" parta&&y ,ra!ted.
!hilippine 1an: of Communications v. CIR ' CTA 605'
Apr& 30' 310 Re". 2u!e 3' 310.
SUR7I7ING ENTIT8 IS 6OUND 68
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
73/120
4
SUR7I7ING ENTIT8 IS 6OUND 68IRRE7OCA6ILIT8 RULE
I! a mer,er' the %&am #or re#u!d by the"ur**!, e!tty >AXIA? o# the e8%e"" CWTo# the ab"orbed %orporato! >MESC? "
de!ed be%au"e the &atter %ho"e to %arryo*er t" e8%e"" CWT. AXIA " bou!d byMESC=" pre*ou" %ho%e' he!%e' AXIA %a!o!&y %arry o*er to the "u%%eed!, ta8ab&eyear" MESC=" e8%e"" CWT. Irre*o%ab&tyru&e app&e". Axia !oer +ol"ins !hilippines Corporation v. CIR, CTA 6/3' ITH 6OI
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
74/120
0
REUIREMENTS IS FATAL IN REFUND
ITH 6IR CHECBLIST NOT
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
75/120
-
NEEDED
The %&am #or re#u!d o# 30 !put AT (a"parta&&y ,ra!ted upo! "ho(!, that re&e*a!t"upport!, do%ume!t" (ere "ubmtted. Che%+&"to# do%ume!t" me!to!ed ! RMO -4D/6 perta!ed
to audt re9ureme!t" !ot to re#u!d %a"e". The13Dday perod " re%+o!ed #rom the tme theadm!"trat*e %&am a!d "upport!, do%ume!t"(ere #&ed o! 31 7e%ember 3-. @othadm!"trat*e $ud%a& %&am" (ere tme&y #&ed.CIR v. Team Sual Corporation (formerl Mirant Sual Corporation)' G.R.No. 3---' 2u&y 16' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
76/120
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
77/120
O! 2u!e -' 310' CTA ame!ded t"7e%"o! dated 7e%ember -' 314 a!dparta&&y ,ra!ted the %&am #or re#u!d o#
P6/'43'1.0/ repre"e!t!, e8%"e ta8e"#ou!d to be #u&&y "ub"ta!tated app&y!, there%e!t %a"e o# CIR v. !ilipinas Shell !etroleum Corporation, GRNo. 1660/' Re".
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
78/120
6
SU6STITUTED 68 FINANCIAL STATEMENTS
The %&am #or re#u!d o# u!ut&;ed !put AT(a" de!ed #or #a&ure o# the ta8payer to pro*ethe e8"te!%e o# ;eroDrated "a&e". AT OR"
AT retur!" %a!!ot be "ub"ttuted by #!a!%a&"tateme!t". C&ama!t mu"t pro*e e!tt&eme!tu!der the "ub"ta!t*e &a( a!d %omp&a!%e(th the e*de!tary "ub"ta!tato! be#ore the
adm!"trat*e o##%a& or ! the de novo &t,ato! be#ore the CTA 7*"o!. Luon +"roCorporation v. CIR, GR No. 16635' No*. 14' 314.
OTHER GROUNDS FOR DISALLO>ANCES OF REFUND
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
79/120
CASES FINDINGS?RULINGS
!hil. /ol" !rocessin an"Refinin Corp. v. CIR ' CTA641'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
80/120
OUTPUT 7AT
Re#u!d o# a&&e,ed u!ut&;ed !put AT o# P/6'033'61.01 #or !ot proper&y "ub"ta!tated per
Se%". 11 >A? 114 >A?>@? 1// NIRC) Se%".
0.11D1' 0.11D6 0.114D1' RR 15D3-?
1/'-4'6.3-
a&d I!put AT P 31'153'06-.3
The %ourt too+ !to %o!"derato! the output AT de%&ared perretur!
Output AT P 11/'45/'/5-.4Le"" a&d I!put AT 31'153'06-.3
O(#(# 7AT %#"ll )(e P 1@,/,01.-9
!rocter 7 /am-le Asia, !te. Lt". v. CIR, CTA 6401'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
81/120
EXCESS INCOME TAXES PAID
Pr"or 8er;% C>T%S(+%#n#"#e) C>T% or //9 P-,--,@9.4-
Le%%2 Te% D(e //9 //- 13'50-'35/.5
Te% S#"ll D(e P 9,1@,0./
Pe#"#"oner;% *l"5e) C>T% or // P@,@,-.//
Le%%2 Un%(+%#n#"#e) C>T;% or // 14'6-0'41-.6
S(+%#n#"#e) C>T% or // P -'16'0-1.3
Le%%2 In*o5e T D(e or // 5'5-0'-1.04
A5o(n# #o +e re(n)e)?"%%(e) >P1'545'-.34?
Sumisetsu Philippines, Inc. v. CIR, CTA EB 993, March 4, 2014 & Res. Sept. 22, 2014.
Taxable Year 2007
61
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
82/120
63
/34/ DA8 PRESCRIPTI7E PERIODUNDER SECTION OF 11 NIRC ISMANDATOR8 AND JURISDICTIONAL:EXCESS INPUT 7AT IS NOT EXCESSI7EL8COLLECTED TAX UNDER SECTION 1:EUITA6LE ESTOPPEL
Co!"o&dated %a"e" o# CIR v. San Ro;ue !oer Corp.' GR 1606-' 1/5114 1/1-5'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
83/120
64
(n(#"l"!e) "n(# 7AT2
. >'en #o "le n )5"n"%#r#"A? a!d :irant (th! 3 year" #rom the %&o"e o# the ta8ab&e9uarter (he! the "a&e" (ere made.
b. E8%epto! K Atlas (th! 3 year" #rom the date o# payme!t o# the
output AT' # the adm!"trat*e %&am (a" #&ed#rom 2u!e 6' 3 >promu&,ato! o# Atlas? toSeptember 13' 36 >promu&,ato! o# :irant ?
&isaas /eothermal !oer Compan v. CIR ' G.R. No. 1/-3-' 2u!e 0' 310. Seea&"o CIR v. Min"anao II /eothermal !artnership' G.R. No. 1/10/6' 2a!.1-' 310
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
84/120
60
. >'en #o "le ()"*"l *l"5 w"#' #'e CTA2a. Ge!era& ru&e K Se%to! 113 >7?) !ot Se%to! 33/
. Wth! 4 day" #rom the #u&& or parta& de!a& o# the
adm!"trat*e %&am by the CIR) or
. Wth! 4 day" #rom the e8prato! o# the 13Ddayperod pro*ded to the CIR to de%de o! the %&am.Th" " ma!datory a!d $ur"d%to!a& be,!!!,
2a!uary 1' 1//6 >e##e%t*ty o# 1// NIRC?.&isaas /eothermal !oer Compan v. CIR ' G.R. No. 1/-3-' 2u!e 0' 310. Seea&"o CIR vs Min"anao II /eothermal !artnership' G.R. No. 1/10/6' 2a!.1-' 310
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
85/120
6-
E8%epto! K @IR Ru&!, No. 7AD06/D4
The $ud%a& %&am !eed !ot a(at the
e8prato! o# the 13Dday perod' # "u%h(a" #&ed #rom De*e5+er /, //4 >""ua!%e o# @IR Ru&!, No. 7AD06/D4?to O*#o+er -, // >promu&,ato! o#
Aichi/. Je9utab&e e"toppe& a!d do%tr!eo# operat*e #a%t
N.@.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
86/120
65
RMC 903/0 K
I# the %&am #or AT re#u!d or %redt " !ota%ted upo! by the Comm""o!er (th! 13Dday perod a" re9ured by &a(' "u%h B!a%to!
"ha&& be deemed a de!a& o# the app&%ato!#or ta8 re#u!d or %redt.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
87/120
Re*en# SC CTA *%e% l&"n$ San Ro;ue r(l"n$.
C%e% R(l"n$%
*ippon E2press (Phils./Corp. v. CIR ' G.R. No.1/5/' Mar%h 14' 314'5/4 SCRA 0-5.
Premature' dd !ot #a&& (th! theperod o# e8%epto!. The 134Ddayma!datory perod" (ere a&ready ! &a( @IR Ru&!, No. 7A 06/D4 had !ot yetbee! ""ued.
Applied 1ood In0redientsCompan Inc. v. CIR 'G.R. No. 160355' No*.11' 314.
D"ameD
CIR v. Team 4ual Corp.(!ormerl :irant 4ualCorp./' GR 1/01-'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
88/120
C%e% R(l"n$%
Hedcor 4ibulan Inc. v. CIR ' CTA
E@ /6' O%t. ' 314) CIR v.Procter and )amble Asia Pte.td.' CTA E@ 64/' May 1' 314 Re". O%t. 3' 314) Phile2:inin0 Corporation v. CIR ' CTAE@ 6' May 36' 314 Re".
O%t. 1' 314. 4an Ro3ue Po;erCorp. v. CIR ' CTA /46' Re". No*.3' 314.
Premature' #e&& (th! the (!do(
perod' .e.' #rom 1 7e%ember 34 upto 5 O%tober 31.
The CIR v. >isaas )eothermal
Po;er Compan Inc. G.R. No.16135' No*. 11' 314.
The %&am #or re#u!d u!der CTA Ca"e
No. 5/ (a" de!ed due to prematurty(h&e CTA Ca"e No. 5646 (a"rema!ded to CTA #or determ!ato! o#re#u!dab&e amou!t) t (a" made a#terthe ""ua!%e o# @IR Ru&!, 7AD06/D4.
66
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
89/120
C%e% R(l"n$%
Procter & )amble Asia PTE T?.
v. CIR ' G.R. No. 331' Re".
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
90/120
C%e% R(l"n$%
Chevron Holdin0s Inc.5!ormerl CATE (A4IA/I:ITE?6 v. CIR ' CTA E@ 64' May ' 314 Re".Sept. 3' 314. Consolidated cases o! 4iliconPhilippines v. CIR ' G.R. No". 16045' 160451 160460'
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
91/120
C%e R(l"n$
Republic o! thePhilippines representedb the CIR v. )4TPhilippines I!%. G.R. No.1/63' O%t. 1' 314.
Premature a!d pre"%rbed. The 13Dday perod " to be re%+o!ed (th the#&!, o# the adm!"trat*e %&am" (he!ta8payer (a" pre"umed to ha*eatta%hed the re&e*a!t "upport!,do%ume!t".
/1
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
92/120
C%e R(l"n$
Team Ener0 Corporation(!ormerl :irant Pa0bilaoCorp./ v. CIR ' G.R. No.1//36' 2a!uary 14' 310.
Not premature. 2ud%a& %&am #e&& (th! the134 day pre"%rpt*e perod. Se%to!113 >A? a!d >C? o# the NIRC o# 1// mu"tbe !terpreted a%%ord!, to t" %&ear' p&a!a!d u!e9u*o%a& &a!,ua,e. Re#u!d (a"parta&&y ,ra!ted.
CIR v. Toledo Po;er Inc.G.R. No. 16466' 2a!uary3' 310.
CIR v. CE uon)eothermal Po;erCompan Inc. G.R. No.1/1/6' Sept. 1' 310.
Premature $ud%a& %&am >thrd 9uarter o#31? a!d dd !ot #a&& (th! the (!do(perod. Premature $ud%a& %&am >#ourth9uarter o# 31? but #e&& (th! the (!do(perod. Re#u!d (a" parta&&y ,ra!ted.
/3
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
93/120
C%e R(l"n$
:iramar 1ish CompanInc. v. CIR ' G.R. No.16-043' 2u!e 0' 310.
Pre"%rbed a!d premature but #e&& (th! the(!do( perod. C&am #or ta8ab&e year 33(a" de!ed due to pre"%rpto!. C&am #orta8ab&e year 34' a&thou,h premature but(th! the (!do( perod' (a" de!ed #or#a&ure o# petto!er to %omp&y (th thema!datory !*o%!, re9ureme!t" u!derSe%. 114 o# the 1// NIRC Se%. 0.16D1o# RR D/-.
/4
RECENT APPLICATION OF SA> R
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
94/120
/0
RULING
E*e! # pre"%rpto! (a" ra"ed #or the #r"ttme o! appea&' Aichi 4an Ro3ue ru&!,"(ere app&ed. SC re*o+ed the CIR="pre*ou"&y ""ued TCC o# P5'3-1'5-.0repre"e!t!, 33 u!ut&;ed !put AT ar"!,#rom ;eroDrated "a&e" "et a"de CTA=" ru&!,parta&&y ,ra!t!, the re#u!d. The $ud%a&
%&am (a" #&ed out o# tme. Adm!"trat*e%&am D May 4' 34) 2ud%a& %&am D Mar%h41' 30 or 1-- day" &ate. CIR v. Min"anao II /eothermal!artnership GR No. 16/00' 2u!e 16' 310.
NON3RETROACTI7IT8 OF 6IR RULING: MABING CHOICE OF DEDUCTIONMETHOD OPTIONAL STANDARD DEDUCTION OSD OR ITEMIED
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
95/120
/-
DEDUCTIONS IN ST UARTER MANDATOR8 FOR THE 8EAR
Petto!er " e!tt&ed to re#u!d o# P6'/5'30-repre"e!t!, erro!eou"&y pad 3/ !%ometa8 a#ter %hoo"!, Opto!a& Sta!dard
7edu%to!. RR 15D36 app&e" to ta8ab&eyear 3/. It" "ub"e9ue!t ame!dme!t by RR3D31 RMC 15D1 (&& !ot be ,*e!retroa%t*e e##e%t a" t (&& pre$ud%e theta8payer. (4ec. %9' o! +,,7 *IRC/ C PRE7AILS O7ERREGULATIONS
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
96/120
/5
REGULATIONS
Ta8payer" (th pe!d!, ta8 %a"e" are "t&&9ua&#ed to a*a& o# ta8 am!e"ty u!der 3 Ta8
Am!e"ty La(. The porto! o# the RMC 1/D36
(h%h e8%&ude" the ta8payer" (th pe!d!, ta8%a"e" #rom the am!e"ty a*a&me!t (a" de%&ared!*a&d. The e8%epto! ,oe" beyo!d the "%ope o#the pro*"o!" o# the am!e"ty &a(. CS /arment, Inc. v.CIR, GR No. 1634//' Mar. 13' 310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
97/120
TAX LIA6ILIT8 OF CORPORATE TAXPA8ER ITSRESPONSI6LE OFFICER
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
98/120
/6
RESPONSI6LE OFFICER
The %*& &ab&ty to pay the de#%e!%y a""e""me!t>7ST %omprom"e pe!a&ty? rema!" the %orporateob&,ato! o# the %orporato! ab"e!t #raud or u!&a(#u&a%t o! the o##%er" o# the %orporato!.
Ca"e (a" d"m""ed a,a!"t a%%u"ed 7o%e!a upo!h" death. Crm!a& a%to! " e8t!,u"hed a" there "!o &o!,er a de#e!da!t to "ta!d a" the a%%u"ed) (h&ea%%u"ed Pa&ad (a" a%9utted #or #a&ure o# thepro"e%uto! to pro*e h" ,u&t beyo!d rea"o!ab&edoubt. !eople v. 4fren
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
99/120
//
Per%!, the *e& o# %orporate e!tty. The a%t o# the
!d*dua& " the a%t o# the %orporato!. !eople v.1ienveni"o S. #imson' CTA Crm Ca"e No". D1 D6-' 2u&y 3' 310.
C*& &ab&ty o# the a%%u"ed (a" %a!%e&&ed. Thea%%u"ed %a!!ot be he&d &ab&e #or the ob&,ato! o#
P% N= Pa% Mart' I!%.' u!der the do%tr!e o# "eparate $urd%a& e!tty. The a%%u"ed (a" %o!*%ted !ot !h" per"o!a& %apa%ty #or !o!Dpayme!t o# h"per"o!a& ta8 &ab&ty but ! h" %apa%ty a" thepre"de!t o# P% N= Pa% Mart' I!%.' the e!tty"tatutor&y &ab&e to pay the ta8. Not be!,mp&eaded' %orporato! (a" !ot he&d %rm!a&&y %*&&y &ab&e. !eople v. 8on Dan Ta: ' CTA E@ Crm 30 >CTA CrmCa"e OD/?' 7e%. 16' 314.
LIA6ILITIES OF A CORPORATE TAXPA8ER ITSRESPONSI6LE OFFICER
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
100/120
1
RESPONSI6LE OFFICER
The %orporate ta8payer :. Tambu!t!, Pa(!"hop' I!%.(a" he&d &ab&e #or de#%e!%y 7ST o# P3'51'06.31 o!t" pa(! t%+et" p&u" #!e o# P-' u!der Se%. 3-5 o#1// NIRC.
The Pre"de!t (a" "o&dar&y &ab&e (he! he +!o(!,&y
part%pated ! !ot prote"t!, the a""e""me!t (a""e!te!%ed to 1 K 3 year" mpr"o!me!t (th #!e o#P1' #or w"ll(l "l(re to pay 7ST. The %ourt dd!ot ,*e (e,ht to the a%%u"ed=" re&a!%e o! a @IR
Ru&!, No. 43-D66. Corporate le0al !iction ;asdisre0arded. !eople v. 4"mun"o T. N
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
101/120
11
THAT IT >AS CERTIFIED 68 THE LEGAL CUSTODIAN
Ta8 e*a"o! #a&ure to #&e retur! a,a!"t the a%%u"ed (ered"m""ed #or !"u##%e!%y o# e*de!%e. No probat*e *a&ue (a",*e! to the COA Report" #or be!, mere %ert#ed 8ero8 %ope" o#the re%e*!, %ope". COA Report" (ere !ot %ert#ed true %ope" o#the or,!a&" !or dup&%ate %ope" o# the or,!a&"' (ere !ot
""ued by the &e,a& %u"toda!". Ct!, !eople v. The +on. Juanito C.CastaGe"a, Jr., et al .' GR No. 363/' 7e%. 11' 314. !eople v. o# the C*& a"pe%t o# the %a"e? (a"de!ed. The prmary ba"" o# t" a""e""me!t " the d"%redted
COA Report". P&a!t## "hou&d ha*e !"pe%ted the MWSS= boo+"a!d re%ord" to determ!e the a%%u"ed %*& &ab&ty. !eople v.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
102/120
13
MANDATOR8
The a""e""me!t %a"e #or de#%e!%y RPT (a"rema!ded to L@AA #or #a&ure to pay u!der prote"t.I! 9ue"to!!, the rea"o!ab&e!e"" a!d%orre%t!e"" o# RPT a""e""me!t' Se%to! 3-3 o#LGC o# 1//1 >RA 15? re9ure" payme!t u!derprote"t a" a %o!dto! sine 3ua non. A %&am #or ta8e8empto! doe" !ot 9ue"to! the authorty o# &o%a&a""e""or to a""e"" rea& property ta8' but mere&yra"e" a 9ue"to! o# the rea"o!ab&e!e"" or
%orre%t!e"" o# "u%h a""e""me!t' (h%h re9ure"payme!t u!der prote"t. Camp John +a #evelopmentCorporation v. Central 1oar" of Assessment Appeals, et a&.' GR No.15/340' O%t. 3' 314.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
103/120
-/3DA8 >AITING PERIOD >ITHIN >HICH THE LOCALTREASURER MA8 ACT ON THE PROTEST ISMANDATOR8
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
104/120
10
MANDATOR8
Se%. 1/- o# the LGC re9ure" that a ta8payer (ho 9ue"to!" the*a&dty&e,a&ty o# a! a""e""me!t ""ued by the &o%a& trea"urer' may(th! 5 day" #rom re%ept o# the !ot%e o# a""e""me!t #&e a (rtte!prote"t (th the &o%a& trea"urer. Therea#ter' the trea"urer "ha&& de%dethe prote"t (th! 5 day" #rom the tme o# #&!,. :ere' NPC #&ed t"
prote"t o! Mar%h -' 31. The trea"urer had u!t& May 0' 31 tore"o&*e the prote"t. NPC #&ed t" Appea& (th the RTCD@r 00 o# I!tao'M"am" Ore!ta& o! May 0' 31' &a"t day o# the trea"urer to re"o&*ethe prote"t. NPC premature&y #&ed t" appea& (th RTC. The 5Ddayma!datory perod re!der" t" appea& to RTC *od a" "u%h RTC
de%"o! (a" re*er"ed "et a"de. CTA a%9ured !o $ur"d%to!.Municipalit of Lauin"inan et. al. v. >ational !oer Corp. et. at., CTA AC No. 15'O%t. 1' 310.
PROSECUTION OF CUSTOMS MISDECLARATION
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
105/120
1-
CTA dd !ot %ommt ,ra*e abu"e o# d"%reto! ! thed"m""a& o# the %a"e a,a!"t Gar%a a!d e"tda" 2r.o! a&&e,ed m"de%&arato! o! the mportato! o# 6-6%arto!" o# 1'15 pe%e" o# A!tDru" So#t(are. Thea%9utta& o# the a%%u"ed (a" (arra!ted by the #a%t thatthe pro"e%uto! #a&ed to pre"e!t the %ert#ed true%ope" o# do%ume!tary e*de!%e ""ued by the pub&%o##%er ! %u"tody o# t) #a&ed to %ompete!t&y a!dproper&y de!t#y the m"de%&ared ,ood") #a&ed to
de!t#y the a%%u"ed ! %ourt. I!*e"t,ato! o# thepro"e%uto! "u,,e"ted. !eople v. The +on. Juanito C. CastaGe"a,Jr., et al .' GR No. 363/' 7e%. 11' 314.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
106/120
PIERCING THE 7EIL OF CORPORATEENTIT8
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
107/120
1
ENTIT8
The do%tr!e o# per%!, the %orporate *e& %a!!ot app&y toO&!+' a %orporato! ha*!, !ter&o%+!, dre%tor" (th URC'a" the COC dd !ot e"tab&"h that O&!+ had bee! "et up toa*od the payme!t o# ta8e" or dute".
E&eme!t" o# B!"trume!ta&ty or Ba&ter e,o are !ot pre"e!t' to(t >1? %o!tro&%omp&ete dom!ato!) >3? %o!tro& " u"ed to%ommt #raud) a!d >4? %o!tro& brea%h o# duty mu"tpro8mate&y %au"e the !$ury or u!$u"t &o"" %omp&a!ed o#.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
108/120
16
COMMENCEMENT OF IMPORTATION
M Co%o E8p&orer a.+.a M '1 I"&a!d" Cru"e >a %ru"e "hp? (a"#or#eted upo! proo# that >1? t dd !ot pa"" throu,h the %u"tomhou"e>Se%. 131?) >3? (thout proper do%ume!tato!) >4? (thout payme!t o#ta8e" ! *o&ato! o# Se%. 3-4 >&?>1? o# the TCCP.
There (a" mportato! the mome!t the *e""e& e!tered the Port o#
@ata!,a". The art%&e "ub$e%t o# mportato! (a" the *e""e& t"e.I!te!t to mport (a" "ho(! ! the MOA a!d "ere" o# e*e!t e*de!%!,outr,ht "a&e o# the *e""e& !%&ud!, parta& payme!t o# the pur%ha"epr%e bare&y #*e day" upo! arr*a& o# the *e""e&.
Tt&e III o# the TCCP perta!" to Be""e&" a!d Ar%ra#t" ! R4M
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
109/120
1/
HANN I tu,boat a!d HANN II dumb&,hter (ere #or#eted #or &&e,a&
mportato!. I!"ta!%e" that pro*ed &&e,a& mportato!
>1? There (a" !o permt&%e!"e #rom MARINA #or the u"e o# the*e""e& per RA /3/-)>3? the *e""e& "urrepttou"&y e!tered ! a "eaport !ot %o!"deredport o# e!try)>4? t #a&ed to "ho( %ert#%ato! #rom @OC o# payme!t o# ta8e"per Cu"tom" Memora!dum Order >CMO? No. 3-D1) >0? the Tu*a&u Shp Re,"try' Repub&% o# Tu*a&u' Po&y!e"a"ho(ed a re,"trato! #or a "!,&e de&*ery *oya,e (h%h "u"ua&&y #or a "a&e o# a *e""e&.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
110/120
11
IMPORTATIONS
Petto!er=" 3 36 mportato!" o# pr!ted p&a"t%ro&&" are "ub$e%t to mport dute" #or #a&ure to %omp&y(th the re9ureme!t" o# %o!dto!a&&yD#ree mportato!"'"pe%#%a&&y the #a&ure to "ubmt the A##da*t o# the
Importer. Importato!" o# %o!ta!er"' ho&der" other"m&ar re%epta%&e" o# a!y matera&" are %o!dto!a&&yD#ree mportato!" e8empt #rom mport dute" upo!%omp&a!%e (th the %o!dto!" JSe%. 1->m? o# theTCCP. Par. I >M? o# CAO No. D3' a" ame!ded byCAO No. 11D0 Trull >atural 6oo" Corp., represente" - its 4xecutive&ice !resi"ent9/eneral Manaer, Ro"olfo C. So-on v. #
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
111/120
111
Co!dto!" #or #ree mportato!" e8empto!" #rom mport dute"
1. They are o# "u%h %hara%ter a" to be read&y de!t#ab&e a!dor reDu"ab&e #or "hpme!t or tra!"portato! o# ,ood")
3. They "hou&d be de!t#ed' e8am!ed a!d appra"ed by the %u"tom"o##%a&" %o!%er!ed' a!d a %ert#%ate o# de!t#%ato! "ha&& be ""ued)
4. A##da*t o# mporter "tat!, the *a&ue o# the %o!ta!er that t "ha&&be e8%&u"*e&y u"ed #or e8portato! abroad)
0. @o!d e9ua& to 1 13 tme" the dute"' ta8e" other %har,e"'%o!dto!ed #or e8portato! or payme!t o# dute"' ta8e" other%har,e" (th! 5 mo!th"' e8%ept #or +ra#t paper ba," #or %eme!t'
#rom date o# a%%epta!%e o# the mport e!try
Trull >atural 6oo" Corp., represente" - its 4xecutive &ice
!resi"ent9/eneral Manaer, Ro"olfo C. So-on v. #
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
112/120
113
B7O< E8empto! " !ot the do%ume!tre9ured #or %o!dto!a&&yD#ree mportato!.Trull >atural 6oo" Corp., represente" - its 4xecutive &ice
!resi"ent9/eneral Manaer, Ro"olfo C. So-on v. #
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
113/120
114
ALLO>ED EXCEPT >HEN THERE IS FRAUD
S!%e #raud (a" e"tab&"hed' the mported %omputer part"(ere #or#eted petto!er=" "ett&eme!t o##er amou!t!, toP1'-0'563.4 repre"e!t!, %u"tom" dute" pe!a&ty (a"re#u"ed. >Se%. 34' TCCP? There " prima !acie e*de!%eo# #raud a" "ho(! by u!der*a&uato! o# "hpme!t ha*!, a
d##ere!%e o# more tha! 4F bet(ee! the de%&ared *a&ue !the e!try >01'/.-/? a!d the a%tua& *a&ue >'45.1-?.Co!"der!, that petto!er #a&ed to pre"e!t e*de!%e too*er%ome the prima !acie e*de!%e o# #raud' "u%h prima!acie e*de!%e "u##%e" a" proo# o# #raud pe!a&;ed by#or#eture u!der Se%. 3-4 o# the TCCP. +elett !ac:ar"!hilippines Corp. v. C
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
114/120
%o!t!uato!
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
115/120
11-
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
116/120
115
Wh&e "he appeared a! !%orporator ! theart%&e" o# !%orporato!' "he doe" !ot appearto be the trea"urer o# Rub&&" u!der both theart%&e" o# !%orporato! or the Ge!era&I!#ormato! Sheet. 7O2 (thdre( theI!#ormato! a,a!"t the other a%%u"ed #or &a%+o# probab&e %au"e. !eople v. 6rancisco 1illones, et al., CTACrm OD136 OD13/' 2u&y 4' 310.
PA8MENT OF CUSTOMS DUTIES 6EFORE PA8MENTOF THE 7ALUE OF THE LOST SHIPMENT
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
117/120
11
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
118/120
PREMIUMS COLLECTED
I!"ura!%e @ro+er (ho ""ued AT OR"o! premum" %o&&e%ted !"tead o# mere&yo! %omm""o! " "ub$e%t to AT o! tota&
premum". C&e!t" u"ed AT OR" !%&am!, !put AT. Lacson 7 Lacson Insurance1ro:ers, Inc. v. CIR, CTA 634' O%t. 1' 310 See 4ec. ++9 (?/Conse3uences o! Issuin0 Erroneous >AT Invoice or >AT "!!icial
Receipts +,,7 *IRC
116
>HEN COMMISSION PROFESSIONAL FEESARE NOT ORDINAR8 NECESSAR8
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
119/120
11/
The %omm""o!" pro#e""o!a& #ee" (ere d"a&&o(eda" dedu%to!" #or %a&e!dar year 3 a" the"e are !otord!ary !e%e""ary ! the %o!du%t o# petto!er="bu"!e"". There " !o rea"o! to emp&oy a,e!t" to "e&&
to a B%u"tomer (h%h happe!" to be t" a##&ate to(hom t "o&d /F o# t" produ%t" (h%h e*e! "hare"the "ame o##%e (th petto!er. A&"o' other tha! the*ou%her" $our!a& e!try' !o !#ormato! (a" pro*deda" to (h%h "a&e" the"e %omm""o!" pro#e""o!a&#ee" perta!. Composite Materials, Inc. v. CIR ' CTA Ca"e 645' O%t. 1'310.
-
8/20/2019 Justice Castaneda Jr. PRESENTATION 120 Slides
120/120
3THE END3