Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1968 > March 1968 Decisions > G.R. No. L-22265 March 27, 1968 - COLLECTOR OF INTERNAL REVENUE v. GOODRICH INTERNATIONAL RUBBER CO.:




PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-22265. March 27, 1968.]

COLLECTOR OF INTERNAL REVENUE, Petitioner, v. GOODRICH INTERNATIONAL RUBBER CO., Respondent.

Solicitor General for Petitioner.

Manuel O. Chan for Respondent.


SYLLABUS


1. TAXATION; APPEAL; CLAIM FOR SURCHARGES AND MONTHLY INTEREST NOT ASSIGNED AS ERROR; EFFECT. — The imposition of the 5% surcharge and 1% monthly interest is required expressly by statute, and the mere failure to assign the same as error in the appeal is not an obstacle to its imposition where proper, considering that "taxes are the life-blood of the government and their prompt and certain availability an imperious need" (Bull v. U.S., 79 L. Ed. 1421, 1427).


R E S O L U T I O N *


REYES, J.B.L., J.:


In the decision of December 22, 1967, this Court modified that of the Court of Tax Appeals, and ruled that respondent’s alleged representation expenses were fully taxable; it also reduced the claim for bad debts up to P22,627.35 only.

Petitioner-appellant Collector of Internal Revenue has now filed a motion for reconsideration praying that the Court order also the payment by respondent of 5% surcharge and 1% monthly interest as provided in Section 51(e) of the National Internal Revenue Code (before it was amended by Republic Act No. 2343). The respondent Goodrich International Rubber Co. opposes this motion on the ground that this claim for surcharge and monthly interest was not specifically pointed out in petitioner’s assignment of errors.

It appearing, however, that the imposition of the 5% surcharge and 1% monthly interest is required expressly by the statute, the Court believes that the failure to assign it as error should not be an obstacle to its imposition where proper, considering that "taxes are the life-blood of the government and their prompt and certain availability an imperious need" (Bull v. U.S., 79 L. Ed. 1421, 1427).

Finding the motion for reconsideration meritorious, the dispositive part of our main decision is hereby modified by adding a paragraph reading as follows:jgc:chanrobles.com.ph

"The respondent is therefore ordered:jgc:chanrobles.com.ph

"(1) To pay the sum of P8,439.00, as deficiency income tax for 1952, plus the 5% surcharge and 1% monthly interest thereon from July 20, 1956 until full payment thereof; and

"(2) To pay the sum of P7,612.66 as deficiency income tax for 1951, plus the 5% surcharge and 1% monthly interest, thereon from December 29, 1957 until full payment thereof."cralaw virtua1aw library

So Ordered.

Dizon, Makalintal, Bengzon, J.P., Zaldivar, Sanchez, Castro, Angeles and Fernando, JJ., concur.

Endnotes:



* Editor’s Note: See Decision in 21 SCRA 1336.




Back to Home | Back to Main




















chanrobles.com





ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com






March-1968 Jurisprudence                 

  • G.R. No. L-21738 March 1, 1968 - IN RE: CHOA EK YONG v. REPUBLIC OF THE PHIL.

  • G.R. No. L-21881 March 1, 1968 - PACIFIC OXYGEN & ACETYLENE COMPANY v. CENTRAL BANK OF THE PHILIPPINES

  • G.R. No. L-23066 March 1, 1968 - REPUBLIC OF THE PHIL. v. VICENTE S. UMALI, ET AL.

  • G.R. No. L-23426 March 1, 1968 - LEOPOLDO SY-QUIA, ET AL. v. MARY MARSMAN, ET AL.

  • G.R. No. L-22667 March 1, 1968 - JOSE DE ASIS, ET AL. v. ANGELINA DUMADAUG, ET AL.

  • G.R. No. L-24115 March 1, 1968 - EUFEMIA V. SHAFFER v. VIRGINIA G. PALMA, ET AL.

  • G.R. No. L-25175 March 1, 1968 - PEOPLE OF THE PHIL. v. SIMPLICIANO SORIA

  • G.R. No. L-26082 March 1, 1968 - NORBERTO DE LA REA v. ABELARDO SUBIDO

  • G.R. No. L-27030 March 6, 1968 - PABLO GONZAGA, ET AL. v. MARTINIANO P. VIVO

  • G.R. No. L-28473 March 6, 1968 - TAHIR LIDASAN v. COMMISSION ON ELECTIONS, ET AL.

  • G.R. No. L-28598 March 12, 1968 - NAGA TAGORANAO v. COMMISSION ON ELECTIONS, ET AL.

  • G.R. No. L-28725 March 12, 1968 - BATANGAS LAGUNA TAYABAS BUS COMPANY v. JOSUE L. CADIAO, ET AL.

  • G.R. No. L-20865 March 13, 1968 - ASELA P. TACTAQUIN v. JOSE B. PALILEO

  • G.R. No. L-22485 March 13, 1968 - CONSUELO V. CALO v. AJAX INTERNATIONAL INCORPORATED

  • G.R. No. L-23351 March 13, 1968 - CIRILO PAREDES v. JOSE L. ESPINO

  • G.R. No. L-23718 March 13, 1968 - JUSTINO LUCERO v. LEON P. DACAYO

  • G.R. No. L-24213 March 13, 1968 - VICTORIAS MILLING CO., INC. v. COURT OF TAX APPEALS, ET AL.

  • G.R. No. L-25420 March 13, 1968 - PHILIPPINE LONG DISTANCE TELEPHONE COMPANY v. FREE TELEPHONE WORKERS UNION, ET AL.

  • G.R. No. L-25460 March 13, 1968 - INOCENCIO C. TAN v. PEOPLE OF THE PHIL.

  • G.R. No. L-26185 March 13, 1968 - PEOPLE OF THE PHIL. v. WILFORIANO CESAR

  • G.R. No. L-26437 March 13, 1968 - RAQUEL G. DOCE v. BRANCH II OF THE COURT OF FIRST INSTANCE OF QUEZON, ET AL.

  • G.R. No. L-26585 March 13, 1968 - NATIONAL MARKETING CORPORATION, ET AL. v. GAUDENCIO CLORIBEL

  • G.R. No. L-25738 March 14, 1968 - SILVERIO CAGAMPANG v. FLAVIANO MORANO

  • G.R. No. L-25001 March 15, 1968 - PEOPLE OF THE PHIL. v. RODOLFO B. ALBAPARA, ET AL.

  • G.R. No. L-21610 March 15, 1968 - CENTRAL AZUCARERA DON PEDRO v. DON PEDRO SECURITY GUARDS UNION, ET AL.

  • G.R. No. L-23912 March 15, 1968 - COMMISSIONER OF INTERNAL REVENUE v. JOSE CONCEPCION

  • G.R. No. L-19911 March 15, 1968 - COMMISSIONER OF CIVIL SERVICE v. JOSE S. BAUTISTA

  • G.R. No. L-22997 March 15, 1968 - PABLO C. MONTALBAN, ET AL. v. GERARDO MAXIMO

  • G.R. No. L-25052 March 15, 1968 - DATU MARIGA DIRAMPATEN v. HADJI MADKI ALONTO

  • G.R. No. L-25302 March 15, 1968 - ABUNDIO MATILLANO, ET AL. v. SEVERIANO DE LEON

  • G.R. No. L-25403 March 15, 1968 - PEOPLE OF THE PHIL. v. LUIS A. CATALINO

  • G.R. No. L-26331 March 15, 1968 - BALBINO PAMINTUAN, ET AL. v. EMMANUEL M. MUÑOZ

  • G.R. Nos. L-20662 & L-20663 March 19, 1968 - PHILIPPINE MARlNE OFFICERS’ GUILD v. COMPAÑIA MARITIMA, ET AL.

  • G.R. No. L-24466 March 19, 1968 - PEOPLE OF THE PHIL. v. JAIME CAPITO @ JIMMY, ET AL.

  • G.R. No. L-22486 March 20, 1968 - TEODORO ALMIROL v. REGISTER OF DEEDS OF AGUSAN

  • G.R. No. L-23586 March 20, 1968 - A.D. SANTOS, INC. v. VENTURA VASQUEZ

  • G.R. No. L-24826 March 20, 1968 - ST. PAUL FIRE & MARINE INSURANCE COMPANY v. MACONDRAY & CO., INC., ET AL.

  • G.R. No. L-24918 March 20, 1968 - FELIX DE VILLA v. ANACLETO TRINIDAD, ETC., ET AL.

  • G.R. No. L-25939 March 20, 1968 - REPARATIONS COMMISSION v. JESUS P. MORFE

  • G.R. No. L-27106 March 20, 1968 - PALANAN LUMBER & PLYWOOD CO., INC., ET AL. v. MANUEL ARRANZ

  • G.R. Nos. L-20589-90 March 21, 1968 - ERNESTO DEL ROSARIO v. VICTORINO DE LOS SANTOS, ET AL.

  • G.R. No. L-22231 March 21, 1968 - PEOPLE OF THE PHIL. v. MARCELO PAAT

  • G.R. No. L-23565 March 21, 1968 - INSULAR LIFE INSURANCE CO., LTD. v. SOCIAL SECURITY COMMISSION, ET AL.

  • G.R. No. L-25640 March 21, 1968 - VICTORIAS MILLING CO., INC. v. WORKMEN’S COMPENSATION COMMISSION, ET AL.

  • G.R. No. L-26538 March 21, 1968 - MELECIO ROSARIO, ET AL. v. TAYUG RURAL BANK, INC., ET AL.

  • G.R. Nos. L-26922 and 26923 March 21, 1968 - EUFRACIO FAGTANAC, ET AL. v. COURT OF APPEALS, ET AL.

  • A.C. No. 101 March 27, 1968 - EMETERIO A. BUYCO, ET AL. v. MARIANO A. ZOSA

  • G.R. No. L-19378 March 27, 1968 - ACOJE MINING COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE, ET AL.

  • G.R. No. L-20046 March 27, 1968 - ROMEO PAYLAGO, ET AL. v. INES PASTRANA JARABE, ET AL.

  • G.R. No. L-22265 March 27, 1968 - COLLECTOR OF INTERNAL REVENUE v. GOODRICH INTERNATIONAL RUBBER CO.

  • G.R. No. L-22984 March 27, 1968 - MARGARITO SARONA, ET AL. v. FELIPE VILLEGAS, ET AL.

  • G.R. No. L-23467 March 27, 1968 - AMALGAMATED LABORERS’ ASSOCIATION v. COURT OF INDUSTRIAL RELATIONS, ET AL.

  • G.R. No. L-23489 March 27, 1968 - JULIAN ABANA v. FRANCISCO QUISUMBING

  • G.R. Nos. L-24123, L-24124, L-24125 & L-24126 March 27, 1968 - GREGORIO ROBLES v. CONCEPCION FERNANDO BLAYLOCK, ET AL.

  • G.R. No. L-25471 March 27, 1968 - BENGUET CONSOLIDATED, INC., ET AL. v. BCI EMPLOYEES & WORKERS UNION-PAFLU, ET AL.

  • G.R. No. L-25513 March 27, 1968 - PEOPLE OF THE PHIL. v. ROSAURO C. DIONISIO

  • G.R. No. L-25676 March 27, 1968 - ROSENDA A. DE NUQUI, ET AL. v. ILDEFONSO D. YAP

  • G.R. No. L-26213 March 27, 1968 - PHILIPPINE ASSOCIATION OF FREE LABOR UNIONS (PAFLU), ET AL. v. PIO R. MARCOS

  • G.R. Nos. L-28550 to L-28552 March 27, 1968 - PEDRO R. DIZON v. TITO V. TIZON

  • G.R. No. L-28563 March 27, 1968 - GOV. PEDRO R. DIZON v. HON. TITO V. TIZON

  • G.R. No. L-21196 March 28, 1968 - PEOPLE OF THE PHIL. v. ELPIDIO BELCHEZ

  • G.R. No. L-22535 March 28, 1968 - ALFREDO VILLARUEL v. MANILA PORT SERVICE, ET AL.

  • G.R. No. L-24440 March 28, 1968 - PROVINCE OF ZAMBOANGA DEL NORTE v. CITY OF ZAMBOANGA, ET AL.

  • G.R. No. L-24660 March 28, 1968 - PEDRO VIDAL, ET AL. v. PUBLIC SERVICE COMMISSION

  • G.R. No. L-27757 March 28, 1968 - RICARDO DEQUITO v. LEOPOLDO LOPEZ, ET AL.

  • G.R. No. L-20477 March 29, 1968 - REPUBLIC OF THE PHIL. v. FELIX B. ACEBEDO

  • G.R. No. L-20802 March 29, 1968 - REPUBLIC OF THE PHIL. v. REPUBLIC SURETY & INSURANCE CO., INC.

  • G.R. No. L-21890 March 29, 1968 - MANILA PORT SERVICE, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. L-22062 March 29, 1968 - GREGORIO Y. ROMERO v. MUNICIPAL MAYOR OF BOLJOON, ET AL.

  • G.R. No. L-22759 March 29, 1968 - MANUEL R. JIMENEZ v. ALBERTO V. AVERIA

  • G.R. No. L-25366 March 29, 1968 - PEOPLE OF THE PHIL. v. JOSE BUAN

  • G.R. No. L-25475 March 29, 1968 - FELICIDAD REYES-TALAG v. REGISTER OF DEEDS OF LAGUNA

  • G.R. No. L-26830 March 29, 1968 - CIPRIANO A. FALCON, ET AL. v. FELICIANO OROBIA, ET AL.

  • G.R. No. L-23375 March 30, 1968 - FRANCISCO ORFIDA v. PEDRO PANUELOS, ET AL.

  • G.R. No. L-28539 March 30, 1968 - SALVADOR Q. PEDIDO, ET AL. v. COMMISSION ON ELECTIONS, ET AL.