7/17/2019 Cir vs.

San Roque Power Corporation

COMMISSIONER OF INTERNAL REVENUE vs. SAN ROQUE POWER

CORPORATION

3 Consolidated Cases

[G.R. No. 187485. February 12, 2013.]

COMMISSIONER OF INTERN! RE"EN#E . SN RO$#E %O&ER COR%ORTION

vs

[G.R. No. 1'(113. February 12, 2013.]

 TGNITO MINING COR%ORTION vs . COMMISSIONER OF INTERN! RE"EN#E

[G.R. No. 1'715(. February 12, 2013.]

%)I!E* MINING COR%ORTION vs . COMMISSIONER OF INTERN! RE"EN#E

FACTS:

CIR vs. San Roque; G.R. No. 187485

 Sa+ Roue - a /oe- orora-o+ /uy ora+-6e/ u+/er %---+e a

- r-+-a o9e a :ry Sa+ Roue, Sa+ Ma+ue, %a+a-+a+. I a
-+ororae/ -+ 1''7 o /e-+, o+ru, ere, aebe, o+, o--o+
a+/ oerae oer;e+era-+ a+ <a---e urua+ o a+/ u+/er o+ra
- e o=er+e+.

 S a eer o< er=-e - - /uy re-ere/ - :IR a+/ :OI o+ a re<erre/
-o+eer au.

 O+ Oober 1''7, Sa+ Roue e+ere/ -+o a %oer %urae reee+ >%%?
- Na-o+a %oer Corora-o+ >N%C? o e+erae a//--o+a oer a+/
e+ery <or !u6o+ %oer Gr-/ by /e=eo-+ y/ro;oe+-a o+ e +o R-=er

  Te %% ro=-/e, ao+ oer, a Sa+ Roue a be reo+-be <or e
/e-+, o+ru-o+ a+/ o--o+-+ o< e %oer Sa-o+ a+/ a
oerae a+/ a-+a-+ e ae, ub@e o N%C -+ru-o+.

 Aur-+ e ooera-o+ er-o/ o< 25 year oe+-+ <ro e oe-o+
/ae o< e oer a-o+, N%C - aBe a+/ ay <or a eer--y a=a-abe
<ro e oer a-o+.

 O+ e o+ru-o+ a+/ /e=eoe+ o< e Sa+ Roue u-;uroe ro@e
- or-e o< e /a, -ay a+/ oer a+, aee/y -+urre/,

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ee -+u "T -+ e aou+ o< 55', 70', 337.54 <or aabe year 2001
- - /eare/ -+ - uarery "T reur+ De/ <or e ae year.

 )oe=er, o+ Mar 28 2003, - ae+/e/ - "T reur+ <or e year 2001 a+/
-+reae/ - -+u "T o e aou+ o< 5(0,200,283.14. Sa+ Roue De/

- :IR <or re<u+/ o< u aou+.

 CIR -+a-o+ roe/ Sa+ Roue o De e--o+ <or re=-e be<ore CT

 CT A-=--o+

o I+--ay /e+-e/ a- beaue Sa+ Roue <a-e/ o o reor/e/ 6ero;
rae/ or ee-=ey 6ero;rae/ aeH a+/ reu-re/ - o o e .
reu-ree+ o be e+-e/ <or re<u+/

 "a re-ere/ e+-y

 I -+u ae a-e/ ere a-/ o+ a-a oo/ /uy

uore/ by "T -+=o-e

 A-/ +o oe or ay e a-e/ -+u "T o+ a-a oo/
aa-+ a+y ouu "T -ab--y a+/

 F-e/ --+ 2 year rer--=e er-o/.

o Sa+ Roue o+y o-e/ - 1 , -r/ a+/ <our reu-ree+.
%ar-ay ra+e/ re<u+/ re/ue/ o 483M.

 CT E+ :a+

o Co--o+er De/ be<ore EN :a+ o ray <or /e+-a o< re<u+/ -+ -
e+-rey.

 e a- <or re<u+/ - e :IR a+/ e ubeue+ aea o
e Cour o< Ta ea u be De/ --+ e o;year er-o/

  Te Suree Cour e/ -+ e ae o< a Co+o-/ae/ M-+-+
a+/ Ae=eoe+ Corora-o+ =. Co--o+er o< I+er+a
Re=e+ue a e o;year rer--=e er-o/ <or D-+ a a-
<or -+u a - reBo+e/ <ro e /ae o< e D-+ o< e
uarery "T reur+ a+/ aye+ o< e a /ue. I< e a-/
er-o/ - abou o e-re bu e :IR a +o ye ae/ o+ e
a-a-o+ <or re<u+/, e aayer ay -+eroe a e--o+ <or
re=-e - - Cour --+ e o year er-o/.

  Lastl! it is a""a#ent $#o% t&e $ollo'in( "#ovisions o$

Reven)e Me%o#and)% Ci#*)la# No. +,-3 dated A)()st

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/0! 13! t&at 2t&e CIR 4no's t&at *lai%s $o# VAT #e$)nd
o# ta5 *#edit 6led 'it& t&e Co)#t 2o$ Ta5 A""eals *an
"#o*eed si%)ltaneo)sl 'it& t&e ones 6led 'it& t&e 7IR
and t&at ta5"ae#s need not 'ait $o# t&e la"se o$ t&e
s)89e*t /1-da "e#iod

o CT /--e/ e--o+.

 )e+e, CIR ree+ e--o+.

Taganito Mining Corp. v. CI; G.R. No. 19611

  Taa+-o M-+-+ Cor - a orora-o+ /uy ora+-6e/ a+/ e--+ u+/er a+/
by =-rue o< %-. !a. I - /uy re-ere/ - SEC - r-ary uroe

o
 To arry o+ e bu-+e, <or -e< a+/ <or oer, o< -+-+ o/e a+/or
aer -+-+, /e=eo-+, eo--+, era-+, --+,
o+e+ra-+, o+=er-+, e-+, rea-+, reD+-+, rear-+ <or
arBe, a+u<aur-+, buy-+, e-+, ea+-+, --+,
ra+or-+, a+/ oer-e ro/u-+ a+/ /ea-+ -+ +-Be, ro-e,
oba, o/, -=er, oer, ea/, 6-+, bra, -ro+, ee, -eo+e, a+/
a B-+/ o< ore, ea a+/ e-r by;ro/uJ

  Taa+-o - a "T re-ere/ e+-y a+/ - ao re-ere/ - :OI a a+

eorer o< be+eD-ae/ +-Be.

  Taa+-o De/ a - o+y "T /eara-o+ a+/ "T reur+ <or e er-o/
o< Ka+ 1 L Aeeber 2005. Taa+-o reore/ 6ero;rae/ ae aou+-+ o
1,44(,854,034H -+u " o+ - /oe- urae a+/ -ora-o+ o<
oo/ a+/ er=-e aou+-+ o 2, 314,730 a+/ -+u "T o+ - /oe-
urae a+/ -ora-o+ aou+-+ o (,050,'33.'5.

 O+ No= 14, 2005 De/ - CIR a--+ a a re<u+/ o< - uoe/ -+u
"T aou+-+ o 8M er-o/ o=er-+ Ka+ 1;Ae 2004 a+/ ao Ka+ 1;Ae
2005.

  e auory er-o/ --+ - o De a- <or re<u+/ - abou o ae
-ou CIR a-o+, ey De/ e -+a+ e--o+ <or re=-e o+ Feb 17 2007.
 CT A-=--o+ %ar-ay ra+e/ Taa+-o a-. Taa+-o a abe o oy
- reu-ree+ u+/er Se 112 >? o< R 8242, o be e+-e/ <or re<u+/ or
re/- o< -+u "T ar-buabe o 6ero;rae/ ae.

 CT 2+/ /-=--o+

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o F-+ay, reor/ o a [Taa+-o] a/-+-ra-=e a- De/ o+

No=eber 14, 200(, - a ae+/e/ o+ No=eber 2', 200(, a+/
e %e--o+ <or Re=-e De/ - - Cour o+ February 14, 2007 are
e --+ e o;year rer--=e er-o/, reBo+e/ <ro Mar 31,
2005, Ku+e 30, 2005, Seeber 30, 2005, a+/ Aeeber 31, 2005,
ree-=ey, e oe o< ea aabe uarer o=er-+ e er-o/
 Ka+uary 1, 2005 o Aeeber 31, 2005.

o I+ D+e, [Taa+-o] u9-e+y ro=e/ a - - e+-e/ o a a re/-

er-Dae -+ e aou+ o< 8,24',883.33 reree+-+ u+u--6e/
-+u "T <or e <our aabe uarer o< 2005.

 CT e+ ba+

o Gra+e/ %e--o+ o< CIR. CT E: /eare/ a Se 112 >? a+/ >:? e
<or e 2 year rer--=e er-o/ <or D-+ <or a re<u+/ or re/-

a-. -e/ -- Aor-+e.

o  Te CT E: ao re-e/ o+ - Cour ru-+ -+ e ae o<
Co--o+er o< I+er+a Re=e+ue =. -- For-+ Coa+y o< -a,
I+. >--?30 a+/ Co--o+er o< I+er+a Re=e+ue =. M-ra+ %ab-ao
Corora-o+ >M-ra+? :o -- a+/ M-ra+ rue/ a e o;year
rer--=e er-o/ o De a re<u+/ <or -+u "T ar--+ <ro 6ero;rae/
ae ou/ be reBo+e/ <ro e oe o< e aabe uarer e+
e ae ere a/e.

o -- <urer ea-6e/ a e <a-ure o aa- e /e--o+ o< e

Co--o+er or e ae o< 120;/ay er-o/ rer-be/ -+ Se-o+

112>A? aou+ o a reaure D-+.

o  Te CT E: <ou+/ a Taa+-o De/ - a/-+-ra-=e a- o+ 14

No=eber 200(, - a e --+ e er-o/ rer-be/ u+/er
Se-o+ 112>? a+/ >:? o< e 1''7 Ta Co/e . o'eve#! t&e CTA E7
$o)nd t&at Ta(anito;s 9)di*ial *lai% 'as "#e%at)#el 6led.  
 Taa+-o De/ - %e--o+ <or Re=-e be<ore e CT Seo+/ A-=--o+ o+
14 February 2007. Te @u/--a a- a De/ a<er e ae o< o+y '2
/ay <ro e D-+ o< - a/-+-ra-=e a- be<ore e CIR, -+
=-oa-o+ o< e 120;/ay er-o/ rer-be/ -+ Se-o+ 112>A? o< e
1''7 Ta Co/e.

 )e+e, Taa+-o ree+ e--o+.

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!"i#e$ Mining Corp vs. CIR GR no. 197156

  %-e - a orora-o+ /uy ora+-6e/ a+/ e--+ u+/er e a o< e
Reub- o< e %---+e, - - r-+-ay e+ae/ -+ e -+-+
bu-+e, - -+u/e e eora-o+ a+/ oera-o+ o< -+e roer-e
a+/ oer-a ro/u-o+ a+/ arBe-+ o< -+e ro/u

  O+ O 21, 2005, De/ - or--+a "T reur+ <or 3 r/ uarer o< aabe year
2005 a+/ ae+/e/ "T reur+ <or e ae uarer o+ Ae 1, 2005.

• O+ Mar 20, 200(, [%-e] De/ - a- <or re<u+/a re/- o< e aou+
o< 23,'5(,732.44 - e O+e So So Ce+er o< e Aeare+ o<
F-+a+e.

• CT A-=--o+

o  Te CT Seo+/ A-=--o+ rue/ a e o;year rer--=e er-o/
e-De/ -+ Se-o+ 112>? o< R 8424, a ae+/e/, a-e +o o+y o
e D-+ o< e a/-+-ra-=e a- - e :IR, bu ao o e D-+
o< e @u/--a a- - e CT. S-+e %-e a- o=ere/ e 3r/
uarer o< 2005, - a/-+-ra-=e a- De/ o+ 20 Mar 200( a
-ey De/, -e - @u/--a a- De/ o+ 17 Oober 2007 a De/
ae a+/ ere<ore barre/ by rer--o+. %-e raye/ <or re=era.

• CT E+ :a+

o Ae+-e/ %-e a+/ 9re/ CT /-=--o+ /e--o+.

o I+ - ae, -e ere - +o /-ue a [%-e] a/-+-ra-=e

a- <or re<u+/ a De/ --+ e o;year rer--=e er-o/H
oe=er, a o - @u/--a a- <or re<u+/re/-, reor/ o a o+
Mar 20, 200(, [%-e] a-e/ e a/-+-ra-=e a- <or re<u+/ o<
u+u--6e/ -+u "T

o Fro Mar 20, 200(, - - ao reuaby e /ae [%-e]
ub-e/ uor-+ /oue+, oeer - e a<orea-/
a-a-o+ <or re<u+/, e CIR a 120 /ay, or u+- Kuy 18, 200(,
--+ - o /e-/e e a-.

o &--+ 30 /ay <ro e ae o< e 120;/ay er-o/, or <ro Kuy 1',
200( u+- uu 17, 200(, [%-e] ou/ a=e ee=ae/ - a- <or
re<u+/ o e CT. )oe=er, [%-e] De/ - %e--o+ <or Re=-e o+y o+
Oober 17, 2007, - - 42( /ay ay beyo+/ e 30; /ay er-o/
rer-be/ by a

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7/17/2019 Cir vs. San Roque Power Corporation

• )e+e, %-e ree+ e--o+.

ISSUE

1. &ON e 3 oa+-e De/ e-r a- <or re<u+/ ere -ey De/

RULIN<:

I. APPLICATION OF TE /1=3 >A? PERIO>S

. For CIR =. Sa+ Roue Cor

•
O+ 10 r- 2003, a ere 13 /ay a<er - De/ - ae+/e/ a/-+-ra-=e a-
- e Co--o+er o+ 28 Mar 2003, Sa+ Roue De/ a %e--o+ <or Re=-e
- e CT /oBee/ a CT Cae No. ((47. Fro - e aer 2 <a 1? Sa+
Roue /-/ +o a- <or e 120;/ay er-o/ o ae be<ore D-+ @u/--a a-H 2?
Sa+ Roue De/ - @u/--a a- ore a+ 4 year 8e$o#e a Aor-+e >Ku+e
2007?.

• Ceary, Sa+ Roue <a-e/ o oy - e 120;/ay a--+ er-o/, e -e
erey -=e+ by a o e Co--o+er o /e-/e eer o ra+ or /e+y
Sa+ Roue a-a-o+ <or a re<u+/ or re/-. I - -+/-uabe a
o-a+e - e 120;/ay a--+ er-o/ - a+/aory a+/ @ur-/--o+a.

• Fa-ure o oy - e 120;/ay a--+ er-o/ =-oae a a+/aory ro=--o+
o< a. I =-oae e /or-+e o< eau-o+ o< a/-+-ra-=e ree/-e a+/
re+/er e e--o+ reaure a+/ u -ou a aue o< a-o+, - e
ee a e CT /oe +o au-re @ur-/--o+ o=er e aayer e--o+.

•  Te arer o< e CT erey ro=-/e a - @ur-/--o+ - o re=-e o+
aea /e--o+ o< e o--o+er o< -+er+a re=e+ue -+ ae -+=o=-+
re<u+/ o< -+er+a re=e+ue ae.P Te+ a aayer reaurey De a @u/--a
a- <or a re<u+/ or re/- - e CT -ou a--+ <or CIR /e--o+, ere
- +o /e--o+P o< e CIR o re=-e a+/ u e CT a/ +o @ur-/--o+,
ere<ore. Sa+ Roue <a-ure o oy - e 120;/ay a+/aory er-o/
re+/er - e--o+ <or re=-e - e CT =o-/.

•  T- Cour a++o /-rear/ a+/aory a+/ @ur-/--o+a o+/--o+ a+/ae/

by a -y beaue e Co--o+er oe +o o o+e e +uer-a
orre+e o< e a- <or a re<u+/ or re/- o< e aayer. No+;o-a+e
- a+/aory er-o/, +o+;ober=a+e o< rer--=e er-o/, a+/ +o+;

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a/ere+e o eau-o+ o< a/-+-ra-=e ree/-e bar a aayer a- <or

a re<u+/ or re/-, eer or +o e Co--o+er ue-o+ e +uer-a
orre+e o< e a- o< e aayer.

• Sa+ Roue a++o ao ue a Aor-+e a a+ eue beaue - ae

e-e/ 4 year be<ore e a ae. Te a ou+ e 2 year rer--=e
er-o/ <ro e /ae o< aye+ o< e ouu "T, - ea+ --+ 20 /ay
a<er e oe o< e aabe uarer. Te ouu "T a e -e u be a-/ a
e -e o< D-+ o< e uarery a reur+, - ere o be De/ --+ 20
/ay  e e+/ o< ea uarerP. &eer e a /or-+e >a+/ aer M-ra+? -
a-e/ o Sa+ Roue - -aer-a beaue a - e -ue -+ e ree+ ae
- Sa+ Roue +o+;o-a+e - e 120;/ay er-o/, a a+/aory er-o/ e
a or e M-ra+ /or-+e - a-e/.

• I+ Sa+ Roue ae, - De/ - e--o+ - e CT a ere 13 /ay a<er - De/
- a/-+-ra-=e a- - e Co--o+er. I+/-uaby, Sa+ Roue
B+o-+y =-oae/ e a+/aory 120;/ay er-o/, a+/ - a++o bae a+yo+e
bu -e<.

  Se 112 >? - a-+ a+/ ear. As t&is la' states! t&e ta5"ae# %a! i$ &e
'is&es! a""eal t&e de*ision o$ t&e Co%%issione# to t&e CTA 'it&in 3
das $#o% #e*ei"t o$ t&e Co%%issione#;s de*ision! o# i$ t&e
Co%%issione# does not a*t on t&e ta5"ae#;s *lai% 'it&in t&e /1-da
"e#iod! t&e ta5"ae# %a a""eal to t&e CTA 'it&in 3 das $#o% t&e
e5"i#ation o$ t&e /1-da "e#iod.

:. Taa+-o M-+-+ Cor Cae

!-Be Sa+ Roue, Taa+-o ao De/ - e--o+ <or re=-e - e CT -ou
a--+ <or e 120;/ay er-o/ o ae. o, -Be Sa+ Roue, Taa+-o De/ -
 @u/--a a- be<ore e roua-o+ o< a /or-+e. S--ary -uae/ a Sa+
Roue L bo a++o a- be-+ -e/, -u-/e/ or o+<ue/ by e a
/or-+e.

)O&E"ER, Taa+-o a+ -+=oBe :IR Ru-+ No. A;48';0357 /ae/ 10 Ae 2003,
- erey rue/ a e aayer;a-a+ +ee/ +o a- <or e ae o<
e 120;/ay er-o/ be<ore- ou/ eeB @u/--a re-e< - e CT by ay o<
e--o+ <or re=-e.P

 Taa+-o De/ - @u/--a a- a<er e -ua+e o< :IR ru-+ bu be<ore e
a/o-o+ o< e -- /or-+e. Tu, Taa+-o - /eee/ o a=e De/ - @u/--a
a- o+ -e.

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C. %)I!E* M-+-+ Cor ae

• %-e -ey De/ - a/-+-ra-=e a- o+ Mar 20 200(, --+ e 2 year
rer--=e er-o/. E=e+ -< e 2 year rer--=e er-o/ - oue/ <ro e
/ae o< aye+ o< e ouu "T u+/er Se 22', %-e, - De/ - a- o+
-e. Tu, e a /or-+e - -aer-a -+ - ae.

•  Te o--o+er a/ u+- 17 Ku 200(, e a /ay o< e 120;/ay er-o/, o
/e-/e %-e a-. S-+e e o--o+er /-/ +o a o+ %-e a- o+ or
be<ore Kuy 17 200(, %-e a/ u+- uu 17 200(, e a /ay o< e 30;/ay
er-o/, o De/ - @u/--a a-. )oe=er, %-e De/ - %e--o+ <or Re=-e -
CT o+y o+ Oober 17, 2007, or 42( /ay a<er e a /ay o< D-+.

• I+ or, %-e a ae by o+e year a+/ (1 /ay -+ D-+ - @u/--a a-.

• S e CT E: orrey <ou+/

o E=-/e+y, e %e--o+ <or Re=-e -+ C.T.. Cae No. 7(87 a De/ 42(
/ay ae. Tu, e %e--o+ <or Re=-e -+ C.T.. Cae No. 7(87 ou/
a=e bee+ /--e/ o+ e rou+/ a e %e--o+ <or Re=-e a De/
ay beyo+/ e 30;/ay rer-be/ er-o/H u, +o @ur-/--o+ a
au-re/ by e CT A-=--o+H   58 >Ea- u-e/?

• #+-Be -+ Sa+ Roue a+/ Taa+-o, %-e ae - +o o+e o< reaure D-+ bu
o< ae D-+<. %-e /-/ +o De a+y e--o+ - e CT --+ e 120;/ay
er-o/. %-e /-/ +o ao De a+y e--o+ - e CT --+ e 30 /ay a<er
e 120;/ay er-o/, -+ <a 42( /ay a<er e ae o< e 120;/ay er-o/.

• I+ a+y e=e+, eer o=er+e/ by @ur-ru/e+e be<ore, /ur-+, or a<er e

a ae, %-eQ @u/--a a- - a=e o be re@ee/ beaue o< ae D-+.
&eer e o;year rer--=e er-o/ - ou+e/ <ro e /ae o< aye+ o< 
e ouu "T <oo-+ e a /or-+e, or <ro e oe o< e aabe
uarer e+ e ae ar-buabe o e -+u "T ere a/e <oo-+ e
M-ra+ a+/ -- /or-+e, %-eQ @u/--a a- a -+/-uaby De/ ae.

•  Te a /or-+e a++o a=e %-e <ro e ae D-+ o< @u/--a a-. Te

-+a-o+ o< CIR a /eee/ a /e+-a. %-e a/ 30 /ay <ro e e-ra-o+ o<
120;/ay er-o/. +/ - <a-e/ o /o o.

II. PRESCRIPTIVE PERIO>S UN>ER SEC //1 @A AN> @C

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•  Taayer ay --+ 2 year a<er e oe o< e aabe uarer e+ e
ae are a/e, ay <or e -ua+e o< a re/- er-Dae or re<u+/ o< e
re/-abe -+u a /ue or a-/ o u ae. I+ or, e a ae a e

aayer ay ay - e Co--o+er <or a re<u+/ or re/- 'it&in 1
ea#s! '&i*& %eant at anti%e 'it&in 1 ea#s.

•  Te o;year rer--=e er-o/ /oe +o re<er o e D-+ o< @u/--a a- -
e CT bu e D-+ o< e CT bu o e D-+ o< e a/-+-ra-=e a- -
e o--o+er  re<u+/ re/- - e CIR a+/ +o o aea a/e o e


CT.

•  Te o--o+er - a=e 120 /ay <ro u D-+ o /e-/e e a-. I< e
o--o+er /e-/e e a- o+ e 120  /ay, or /oe +o /e-/e - o+ a
/ay, e aayer a 30 /ay o De - @u/--a a- - e CT.

•  Te 30;/ay er-o/ a a/oe/ re-ey o /o aay - e o/ rue, o a
u+/er e "T Sye e aayer - aay a=e 30 /ay o De e @u/--a
a- e=e+ -< e Co--o+er a o+y o+ e 120 /ay, or /oe +o a a a
/ur-+ e 120;/ay er-o/ . &- e 30;/ay er-o/ aay a=a-abe o e
aayer, e aayer a+ +o o+er De a @u/--a a- <or re<u+/ or re/- o<
-+u "T -ou a--+ <or e Co--o+er o /e-/e u+- e e-ra-o+ o<
e 120;/ay er-o/.

III. RMC +,-3

&a - -ora+, a <ar a e ree+ ae are o+er+e/, - a e ere D-+
by a aayer o< a @u/--a a- - e CT be<ore e e-ra-o+ o< e 120;/ay
er-o/ a++o oerae o /-=e e Co--o+er o< - @ur-/--o+ o /e-/e a+
a/-+-ra-=e a- --+ e 120;/ay a+/aory er-o/, u+e e Co--o+er
a eary -=e+ aue <or eu-abe eoe o ay a erey reo+-6e/ -+
Se-o+ 24( o< e Ta Co/e.

IV. 7IR RULIN< no. >A-+0,-3 dated / >e* 13

%ro=-/e a =a-/ a- <or eu-abe eoe u+/er e Ta Co/e. 7IR #)lin(
e5"#essl states t&at t&e ta5"ae#-*lai%ant need not 'ait $o# la"se o$ t&e
/1-da "e#iod 8e$o#e it *o)ld see4 9)di*ial #elie$ 'it& t&e CTA 8 'a o$
"etition $o# #evie'. %r-or o -, :IR e/ a 120 /ay er-o/ - a+/aory a+/
 @ur-/--o+a.

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I - - a+/aory a+/ @ur-/--o+a bu ere are 2 ee-o+ o - rue

1. Te Dr ee-o+ - -< e Co--o+er, rou a e-D ru-+, -ea/
a ar-uar aayer o reaurey De a @u/--a a- - e CT. Su
e-D ru-+ - a-abe o+y o u ar-uar aayer.

2. Te eo+/ ee-o+ - ere e Co--o+er, rou a e+era

-+errea-=e rue -ue/ u+/er Se-o+ 4 o< e Ta Co/e, -ea/ a
aayer -+o D-+ reaurey @u/--a a- - e CT.

NOTE: o'eve#! t&is 'as #eve#sed 8 AICI on O*t B 1/.

• Sa+ Roue a++o be+eD <ro e :IR ru-+ beaue - De/ - @u/--a a-
reaurey, be<ore e -ua+e o< - :IR ru-+.

•  Taa+-o, De/ a<er e -ua+e o< :IR ru-+ e+e, - a+ a- be+eD
ereo<.

• %-e a =ery ae. I a +o reaure a a.

Se-o+ 112 >A? o< e 1''7 Ta Co/e - ear, u+eu-=oa, a+/ aeor-a a e
Co--o+er a 120 /ay o a o+ a+ a/-+-ra-=e a-. Te aayer a+ De
e @u/--a a- >1? o+y --+ -ry /ay a<er e Co--o+er ar-ay or <uy
/e+-e e a- --+ e 120;/ay er-o/, or >2? o+y --+ -ry /ay <ro e
e-ra-o+ o< e 120;/ay er-o/ -< e Co--o+er /oe +o a --+ e 120;
/ay er-o/.

7 #easons stated a8ove! t&e *o)#t:

 GRNTS e--o+ o< CIR re Sa+ Roue

 GRNTS Taa+-o e--o+ <or re<u+/ or re/-

 AENIES %-e M-+-+ Corora-o+.

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