C T FT L: OUR O Ax Appea S
C T FT L: OUR O Ax Appea S
C T FT L: OUR O Ax Appea S
THIRD DIVISION
Members:
- versus -
BAUTISTA, Chairperson
FABON-VICTORINO, and
RINGPIS-LIBAN, JJ.
3
/
Docket, pp. 60-67.
DECISION
CTA Case No. 8705
Page 3 of 13
4
Docket, pp. 178-181.
5 Par. 2, Joint Stipulation of Facts and Issues (JSFI), docket, p. 178; Exhibits "R-2" and "R-2-
a," BIR Records, pp. 66-67.
6 Par. 1, JSFI, docket, p. 178.
7 Par. 3, JSFI, docket, p. 178, Exhibit "R-3", BIR Records, p. 82.
8 BIR Records, p. 81.
9 Par. 4, JSFI, docket, p. 179.
1 0 Par. 5, JSFI, docket, p. 179.
11
Exhibit "R-4", BIR Records, p. 84.
12 Exhibit "R-5", BIR Records, p. 85.
/
13
Exhibit "R-6", BIR Records, p. 86.
DECISION
CTA Case No. 8705
Page 5 of 13
14
Par. 6, JSFI, docket, p. 179.
15 Exhibit "R-7", BIR Records, p. 89.
16 Par. 7, JSFI, docket, p. 179.
17 Exhibit "R-8", BIR Records, p. 139.
THE ISSUES
I
3o
31 Docket, pp. 266-268.
32 Docket, pp. 269-271.
33
Docket, p. 311.
34 JSFI, docket, p. 180.
DECISION
CTA Case No. 8705
Page 9 of 13
(a)
decision,
A party adversely affected by a
ruling or the inaction of the
J
DECISION
CTA Case No. 8705
Page 11 of 13
/
36
August 18, 2013 fell on a Sunday.
DECISION
CTA Case No. 8705
Page 12 of 13
SO ORDERED.
...
We concur:
......_...
~4
~BAUTISTA
QAA.
LOVELL MA. BELEN M. RINGPIS-LIBAN
Associate Justice Associate Justice
ATTESTATION
LOVELL t!.
Assoc~:te
BAUTISTA
Justice
Chairperson
37
Commissioner on Internal Revenue v. Fort Bonifacio Development Corporation, G.R. No.
167606, August 11, 2010.
DECISION
CTA Case No. 8705
Page 13 of 13
CERTIFICATION