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cir vs tokyo

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-------------- CIR vs.TOKYO SHIPPING CO. LTD., represented by SORIAMONT STEAMSHIP AGENCIES INC 244 SCRA 342; May 26, 1995 Facts: Tokyo Shipping a foreign corporation represented in the Philippines by Soriamont Steamship Agencies and owns and operates M/V Gardenia. NASUTRA 2 chartered M/V Gardenia to load 16,500 metric tons of raw sugar in the Philippines. Soriamont Agency, 4 paid the required income and common carrier's taxes P59,523.75 and P47,619.00, respectively (Total P107,142.75). Upon arriving, however, at Guimaras Port of Iloilo, the vessel found no sugar for loading. NASUTRA and Soriamont mutually agreed to have the vessel sail for Japan without any cargo. Claiming the pre-payment of income and common carrier's taxes as erroneous since no receipt was realized from the charter agreement, Tokyo instituted a claim for tax credit or refund of the sum P107,142.75 from CIR. Petitioner failed to act promptly on the claim , hence Tokyo filed a petition for review 6 before Court of Tax Appeals. CTA decided for Tokyo and denied MR of CIR. Issue: WON Tokyo Shipping Co. Ltd., is entitled to a refund or tax credit – whether it was able to prove that it derived no receipts from its charter agreement, and hence is entitled to a refund of the taxes it pre-paid to the government. Ruling: Yes. Pursuant to Section 24 (b) (2) of the National Internal Revenue Code which at that time, a resident foreign corporation engaged in the transport of cargo is liable for taxes depending on the amount of income it derives from sources within the Philippines. Thus, before such a tax liability can be enforced the taxpayer must be shown to have earned income sourced from the Philippines. Indeed, a claim for refund is in the nature of a claim for exemption 8 and should be construed in strictissimi juris against the taxpayer. And Tokyo has the burden of proof to establish the factual basis of its claim for tax refund. But sufficient evidence has already been adduced by Tokyo proving that it derived no receipt from its charter agreement with NASUTRA - M/V "Gardenia" arrived in Iloilo on January 10, 1981 but found no raw sugar to load and returned to Japan without any cargo laden on board.

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--------------CIRvs.TOKYO SHIPPING CO. LTD., represented by SORIAMONT STEAMSHIP AGENCIES INC244 SCRA 342; May 2! "##$Facts% T&'y& S()pp)n* a +&re)*n ,&rp&rat)&n represented )n t(e P()-)pp)nes by S&r)a.&nt Stea.s()p A*en,)es and &/ns and &peratesM01 Garden)a. NAS2TRA 2 ,(artered M01 Garden)a t& -&ad "!$33 .etr), t&ns &+ ra/s4*ar )n t(e P()-)pp)nes. S&r)a.&ntA*en,y! 4 pa)d t(e re54)red )n,&.e and ,&..&n ,arr)er6s ta7es P$#!$23.8$ and P48!"#.33! respe,t)ve-y 9T&ta- P"38!"42.8$:. 2p&narr)v)n*! (&/ever! at G4).aras P&rt &+ I-&)-&! t(e vesse- +&4nd n& s4*ar +&r -&ad)n*. NAS2TRA and S&r)a.&nt .4t4a--y a*reed t& (avet(e vesse- sa)- +&r ;apan /)t(&4t any ,ar*&. C-a).)n* t(e pre-pay.ent &+ )n,&.e and ,&..&n ,arr)er6s ta7es as err&ne&4s s)n,e n&re,e)pt /as rea-)td.! )s ent)t-ed t& a re+4nd &r ta7 ,red)t ? /(et(er )t /as ab-e t& pr&ve t(at )t der)ved n& re,e)pts+r&. )ts ,(arter a*ree.ent! and (en,e )s ent)t-ed t& a re+4nd &+ t(e ta7es )t pre-pa)d t& t(e *&vern.ent.Ruling% @es. P4rs4ant t& Se,t)&n 24 9b: 92: &+ t(e Nat)&na- Interna- Reven4e C&de /(),( at t(at t).e! a res)dent +&re)*n ,&rp&rat)&nen*a*ed)nt(etransp&rt &+ ,ar*&)s-)ab-e+&r ta7esdepend)n*&nt(ea.&4nt &+ )n,&.e)t der)ves+r&.s&4r,es/)t()nt(eP()-)pp)nes. T(4s! be+&re s4,( a ta7 -)ab)-)ty ,an be en+&r,ed t(e ta7payer .4st be s(&/n t& (ave earned )n,&.e s&4r,ed +r&. t(eP()-)pp)nes.Indeed! a,-a).+&rre+4nd)s)nt(enat4re&+ a,-a).+&re7e.pt)&n ands(&4-dbe,&nstr4ed)n strictissimi juris a*a)nst t(eta7payer. And T&'y& (as t(e b4rden &+ pr&&+ t& estab-)s( t(e +a,t4a- bas)s &+ )ts ,-a). +&r ta7 re+4nd. A4ts4++),)entev)den,e(asa-readybeenadd4,edbyT&'y&pr&v)n*t(at)t der)vedn&re,e)pt+r&.)ts,(artera*ree.ent/)t(NAS2TRA - M01 BGarden)aB arr)ved )n I-&)-& &n ;an4ary "3! "#C" b4t +&4nd n& ra/ s4*ar t& -&ad and ret4rned t& ;apan /)t(&4t any,ar*& -aden &n b&ard.


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