Case Digest (G.R. No. L-24921)
Facts:
- The case involves the Commissioner of Internal Revenue as the petitioner and Visayan Electric Company and the Court of Tax Appeals as the respondents.
- The judgment in question absolved the taxpayer from the payment of a deficiency income tax and a surcharge for late payment of franchise tax but directed the taxpayer to pay additional residence tax.
- The government sought to enforce the judgment for the additional residence tax, but the Tax Court rejected the motion for execution.
Issue:
- (Unlock)
Ruling:
- The court ruled in favor of the government and held that a portion of a judgment that is not the subject of appeal, is separable and distinct from other parts of the judgment, needs no further proceedings, and has acquired finality may be enforced by execution as a matter of ...(Unlock)
Ratio:
- The court held that a portion of a judgment that is not the subject of appeal, is separable and distinct from other parts of the judgment, needs no further proceedings, and has acquired finality may be enforced by execution as a matter of right.
- In this case, the judgment for the payment of the additional residence tax is separate from the other parts of the judgment and will not be affected by the pending appeal.
- The court rejected the argument that the entire judgment is stayed by the appeal, stating that only the part of the decision subject to appeal is stayed.
- Equitable consideratio...continue reading
Case Digest (G.R. No. L-24921)
Facts:
The case involves the Commissioner of Internal Revenue as the petitioner and the Visayan Electric Company along with the Court of Tax Appeals as respondents. The events leading to this case began when the Commissioner of Internal Revenue required the Visayan Electric Company to pay a deficiency income tax amounting to P2,443.30 for the years 1953 to 1958, a 25% surcharge for late payment of franchise tax totaling P35,419.05 for the years 1957 to 1959, and an additional residence tax of P3,850.00 for the period from 1954 to 1959. In response, the Visayan Electric Company contested these claims before the Court of Tax Appeals. The Tax Court rendered a judgment on March 31, 1967, absolving the taxpayer from the payment of the deficiency income tax and the surcharge for late payment of franchise tax, but ordered the company to pay the additional residence tax of P3,850.00. The Commissioner of Internal Revenue appealed the decision that favored the taxpayer regarding the income tax and franchise tax, while the Visayan Electric Company did not appeal the ruling that required them to pay the additional residence tax. On January 29, 1965, the Commissioner moved for the execution of the judgment concerning the P3,850.00, but the Tax Court rejected this motion on May 31...