Revenue v. Tanjuatco

MELENCIO-HERRERA, J.:

Separate Petitions for Review were filed by taxpayer Pilar Tanjuatco and the Commissioner of Internal Revenue from the Decision of the Court of Tax Appeals dated October 31, 1964, in CTA Case No. 1246, entitled "Pilar Tanjuatco vs. Commissioner of Internal Revenue", ordering the Commissioner to refund to said taxpayer the sum of P579.90 as excess compensating tax paid on the car, with accessories, imported by her. On June 26, 1960, Pilar Tanjuatco, hereinafter referred to as Taxpayer, imported into the Philippines from the United States A Chevrolet "Impala" car, with accessories, consisting of an air conditioning unit, radio and turboglide transmission, for which she paid, under protest, a compensating tax of P12,699.81 as computed by an appraiser of the Bureau of Customs.

On March 3, 1961, she made a formal demand for the refund of the sum of P5,118.28 from the Commissioner (Internal Revenue, allegedly representing the excess of the actual payment over the correct amount due. However, in the absence of seasonable action by the Commissioner, the Taxpayer initiated in the Court of Tax Appeals, shortly before the expiration of the two-year period of limitation, a petition for the review of the assessment and for refund of the excess allegedly paid. In its Decision dated October 31, 1964, the Court of Tax Appeals ordered the refund to the Taxpayer of the sum of P579.90 computed as follows: Invoice value of car and accessories, plus freight $3,448.51