OUR of Tax Appeals: FA O I, .1.
OUR of Tax Appeals: FA O I, .1.
THIRD DIVISION
BAUTISTA, Chairperson;
- versus- FABON-VICTORINO, and
RINGPIS LIBAN, R
COMMISSIONER OF
INTERNAL REVENUE, Promulgated:
Respondent.
DE C ISION
THE FACTS
1 Docket, pp . 6 -3 6 .
2
Ex hibit s "P-8" and " P- 9 ".
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3
4
Exhibit "P-13".
Exhibit "17".
s Exhibit "P-19".
/
6 Exhibit "P-1".
7
Id.
8
Petition for Review, par. 18, docket, p. 12.
9 Effective Nov. 4, 2010.
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Government of the French Republic for the Avoidance of Double Taxation and t h e /
Prevention of Fiscal Evasion with Respect to Taxes on Income.
13 Exhibits "P-10" and "P-11", effective January 1, 1998.
14 Petition for Review, par. 5, docket, p. 8.
16
Petition for Review, par. 8, docket, pp. 8-9. /
17 Exhibits "P-4" and "P-5".
18 Exhibits "P-6" and "P-7".
On March 18, 2011, ERO S.A. filed the TTRA 27 with the
BIR-ITAD requesting to confirm that the dividends paid to it
by petitioner on May 5, 2010 and August 31, 2010 were
subject to a preferential tax rate of 10°/o and submitted
documents 28 in compliance with the requirements of RMO
No. 72-2010.
23 Exhibit "P-8".
24 Exhibit "P-9".
25 Exhibit "P-13".
26 Exhibit "P-17".
27
Exhibits "P-10" to "P-11".
28
Exhibits "P-12" to "P-19".
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29 Exhibit "P-2".
30 Exhibits "P-4" to "P-5".
31
Exhibit "P-3".
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THE ISSUE
32 Exhibit "P-1".
33 Exhibits "P-6" to "P-7".
34 Exhibits "P-21" to "P-21-a".
35 Docket, pp. 541-542.
36
Docket, p. 546. /
3 7 Docket, p. 914.
38 Petitioner's Memorandum, docket, pp. 565-601; Respondent's Memorandum,
40
"SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund
or Credit Taxes. - The Commissioner may -
In any case, no such suit or proceeding shall be filed after the expiration of
two (2) years from the date of payment of the tax or penalty regardless of any
supervening cause that may arise after payment: Provided, however, That the /
Commissioner may, even without claim therefor, refund or credit any tax, where on
the face of the return upon which payment was made, such payment appears clearly
to have been erroneously paid."
41
Exhibits "P-4" and "P-5".
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"ARTICLE 10
Dividends
42
43
44
45
Exhibits "P-12", "P-13", and "P-14".
Exhibit "P-17".
Exhibit "P-19".
./
G.R. No. 188550, August 19, 2013.
46 Procedures for Processing of Tax Treaty Relief Application.
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with a tax treaty and would impair the value of the tax
treaty, to wit:
47
Commissioner of Internal Revenue v. Seagate Technology (Philippines), G.R. No.
/
153866, February 11, 2005.
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SO ORDERED.
We Concur:
~ ~ A' t........
~UTISTA
~·~
LOVELL MA. BELEN M. RINGPIS-LIBAN
Associate Justice Associate Justice
ATTESTATION
LOVELL &uTISTA
Associate Justice
Chairperson
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CERTIFICATION
Presiding Justice