Bollozos v. Court Of Tax Appeals

REGALA, J.:

This is a petition for review of the decision of the Court of Tax Appeals, as well as of the order denying the motion for reconsideration filed therefor, ordering the petitioner to pay the respondent Commissioner of Internal Revenue the total sum of P3,624.77, "as deficiency fixed and percentage taxes and surcharges covering the period from the first quarter of 1950 up to and including the third quarter of 1955" plus costs. The facts of this case are set forth in the partial "Stipulation of Facts,"

dated April 15, 1959, hereunder reproduced as follows: 1. That during the years 1950 to 1955, inclusive, the petitioner engaged in business as operator of a shop for the construction and repair of mechanical devices at Cebu City; 2. That during the said years, the petitioner paid the fixed tax of P10.00 a year imposed by Section 182 of the National Internal Revenue Code, except for the year 1952; 3.

That during the said years, it was ascertained by both parties that the petitioner failed to pay all the percentage taxes imposed by Section 191 of the Tax Code, thereby incurring deficiency percentage tax amounting to P3,111.52, instead of P4,254.67, computed as follows: Year of Quarter Gross Receipts Tax Rate Percentage Tax Paid Deficiency Tax 1st Quarter 1950 P9,315.00 2% P144.98 P41.32 2nd Quarter 1950 9,091.50 2% --- 181.83 3rd Quarter up to Sept. 21, 1950 6,930.90 2% --- 138.62 4th Quarter 1950 10,109.80 3% 269.26 34.03 Total