Você está na página 1de 2

Commissioner of Internal Revenue vs.

Marubeni Corporation
(December 18, 2001)

V. Held/Decision/Outcome of the Case

The Marubeni Corporation is found to have stated deficiency in its tax liabilities in
income, branch profit remittance, contractors tax and commercial brokers. But the court
found that the corporation had successfully filed and properly availed of its tax amnesty
under the Executive Order Nos. 41 and 64, being exempted in income tax, branch profit
remittance tax and contractors tax, rendering the decision of the court in tax deficiency
to be deemed cancelled and withdrawn. But the CTA argues that the tax amnesty by the
Marubeni Corporation should be null and void due to circumstances stated under
Section 4 of E.O. No. 41 Exceptions the following taxpayers may not avail themselves
of the amnesty herein granted: b) that those with income tax cases already filed in court
as of the effectivity hereof. But due to the reference point of effectivity, since the E.O.
No. 64 took effect on November 17, 1986 the date of effectivity under Section 4 of E.O.
No. 41 should be also novemember 17, 1989 insofar as the taxes in E.O. No. 64 are
concerned. With that the Marubeni Corporation has filed its supplementary tax amnesty
return on the date of December 15, 1986, which already fell under the exemption. That
is why the held decision is that the Marubeni Corporation is exempted or has tax
amnesty on income, branch profit remittance and contractors tax, which put the case to
be deemed cancelled.
In the situs of taxation, if the Marubeni Corporation had not validly filed its tax
amnesty, they are still not liable to the deficiency tax filed by the CTA due to the income
came from the Offshore Portion (The Japanese Yen Potion I corresponds to the Foreign
Offshore Portion), which calls that the materials and equipment under this portion were
manufactured and completed in Japan, not in the Philippines which therefore it is not
subject to any Philippine Taxes. Because these services were rendered outside the
Philippines taxing jurisdiction and that Marubeni Corporation is not subject to
contractors tax and therefore the petition for the tax deficiency is denied.

VI. Recommendation of the Group

After reading the case of the Commissioner of Internal Revenue vs. Marubeni
Corporation, the group would like to recommend not just to the concern corporation but
also to the entire business corporation the following:

The companies should be aware of their tax liabilities for them not to have any

tax cases or penalties, which would cause their company/ corporation.

The companies should not rely on any tax amnesty, because due to the
privileges that they enjoy, they also have liabilities to pay to the government,
which would be beneficiary to the people and the state.