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Cta 00 CV 05046 D 1997mar24 Ass PDF
Cta 00 CV 05046 D 1997mar24 Ass PDF
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;. 2 4 1997 �
- versus - C.T.A. CASE NO. 5046
DECISION
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000281 . I
hereunder, thus:
DECISION -
C.T.A. CASE NO. 5046
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records).
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records).
a s f o I I ows:
I 1
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Telephone P45,847,628. 69
Guest Laundry 4,988,665. 83
Health Center 893,554. 58
Business Center 4,662, 142. 87
Garage 3, 149,239. 37
Rent and Other Income 6,219,940. 10
Less: Payment
VAT Payments
1st Qtr. p 591,164. 72
2nd atr. 545,135. 44
3rd Qtr. 382,927. 03
4th atr. 481! 137.42
Total p 2,000,364. 6 1
TOTAL p 2,326,729. 48
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Reservations Total
!Receipts) Taxable Deficiency
Gross Receipt Banquet Receipts Tax Due Tax Paid Tax
VALUE-ADDED T AX
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PLOT.
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X X X X X X X X X .
thus:
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the taxpayer. The facts show that the amount paid by the
13887 and L-13890, June 30, 1960 (108 Phil. 821), the
Court of Tax Appeals, G.R. No. 66416, March 21' 1990 (183
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earlier, thus:
of VAT.
DECISION -
C.T.A. CASE NO. 5046
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Code.
carrier as follows:
DECISION -
C.T.A. CASE NO. 5046
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genera I.
Quitoriano, No. 8686, July 30, 1915 (31 Phil. 189), the
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T ax Code.
T ax Code.
Transportation Operating
Bu ltd I ngs Equipment Equipment Total
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the sale f1/lf' thereof sub j ect to the VAT. Now with respect /
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deta I I ed hereunder:
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Garage 3,149,239.37
Rent and Other Income 6,219,940.10
Total p 326,364.87
bl VAT payments
Output Tax Iiabi I ities
1st Otr. p 591,164.72
2nd Otr. 545,135.44
3rd Otr. 382,927.03
4th Otr. 481,137.42
TOTAL 1,612,598.62
PERCENTAGE TAX
classified as income.
DECISION -
C.T.A. CASE NO. 5046
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complete.
plus 20% interest from June 22, 1992 until fully paid
SO ORDERED.
RAMON
Associate
�-��J!
-r. Ju �
A
CONCUR:
Q�Q' �
ERNESTO D. ACOSTA
Presiding Judge
DECISION -
C.T.A. CASE NO. 5046
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CERTIFICATION
of the Constitution.
� Ul·�
ERNESTO D. ACOSTA
Presiding Judge
Court of Tax Appeals