Samar-I Electric Cooperative GR No 193100, December 10, 2014
FACS! Samar-I Electric Cooperative, I"c# $%etitio"er& i' a" electric cooperative, (it) pri"cipal o**ice at +ara"a Carama", Calbao Cit# July 13, 1999 and April 17, 2000 – %etitio"er *ile. it' 199/ a". 1999 i"come ta retr"', re'pectivel# %etitio"er %etitio"er *ile. it' 199, 199/, a". 1999 A""al I"*ormatio" Retr" o* I"come a it))el. o" Compe"'atio", Epa".e. a". Fi"al it))ol.i" ae' o" Febrar 1, 199/, Febrar 1, 1999, a". Febrar 4, 2000, i" t)at or.er# November 13, 2000 re'po".e"t i''e. a .l 'i"e. etter o* At)orit At)orit $5A& No# 199/ 00023/03# %etitio"er cooperate. i" t)e a.it a". i"ve'tiatio" co".cte. b t)e Special I"ve'tiatio" Divi'io" o* t)e +IR b 'bmitti" t)e re6ire. .ocme"t' o" December 7, 2000# October 19, 2001 Re'po".e"t 'e"t a Notice *or I"*ormal Co"*ere"ce ()ic) (a' receive. b petitio"er i" November 20018 i".icati" t)e allee.l i"come a". (it))ol.i" ta liabilitie' o* petitio"er *or 199 to 1999# I" re'po"'e, petitio"er 'e"t a letter .ate. November 2, 2001 to re'po".e"t mai"tai"i" it' i".i**ere"ce to t)e latter:' *i".i"' a". re6e'ti" .etail' o* t)e a''e''me"t# December 13, 2001 ; 2001 ; %etitio"er eecte. a aiver o* t)e De*e"'e o* %re'criptio" ".er t)e Statte o* imitatio"', oo. "til
3,0,227#9, a' (ell a' .e*icie"c i"come ta coveri" t)e ear' 199/ to 1999 i" t)e amo"t o* =%>440,747#1, or i" t)e areate amo"t o* =%>4,200,1#40# April 10, 2003 – inal Deci$ion on Di$puted A$$e$$ment, petitio"er (a' 'till )el. liable *or t)e allee. ta liabilitie'
DECISI5N 5F 5ER C5?R! $1& CA Fir't Divi'io" - or.ere. petitio"er to pa CIR .e*icie"c (it))ol.i" (it))ol.i" ta o" compe"'atio" i" t)e areate amo"t o* %2,90,/70#91 ISS?E! ()et)er t)e 199 a". 199/ a''e''me"t' o" (it))ol.i" ta o" compe"'atio" (ere i''e. (it)i" t)e pre'criptive perio. provi.e. b la(8 a". ()et)er t)e a''e''me"t' (ere i''e. i" accor.a"ce (it) Sectio" 22/ o* t)e NIRC o* 199# R?ING! @e'# SEC# 203# %erio. o* imitatio" ?po" A''e''me"t a". Collectio"# ; Ecept a' provi.e. i" Sectio" 222, i"ter"al reve"e tae' ')all be a''e''e. (it)i" t)ree $3& ear' a*ter t)e la't .a pre'cribe. b la( *or t)e * ili" o* t)e retr", a". "o procee.i" i" cort (it)ot a''e''me"t *or t)e collectio" o* 'c) tae' ')all be be" a*ter t)e epiratio" o* 'c) perio.! %rovi.e., )at i" a ca'e ()ere a retr" i' *ile. beo". t)e perio. pre'cribe. b la(, t)e t)ree $3&-ear perio. ')all be co"te. *rom t)e .a t)e retr" (a' *ile.# For prpo'e' o* t)i' Sectio", a retr" *ile. be*ore t)e la't .a pre'cribe. b la( *or t)e *ili" t)ereo* ')all be co"'i.ere. a' *ile. o" 'c) la't .a# Sectio" 203 'et' t)e t)ree-ear pre'criptive perio. to a''e'', t)e *ollo(i" eceptio"' are provi.e. ".er Sectio" 222 o* t)e NIRC o* 199, vi#! SEC# 222# Eceptio"' a' to %erio. o* imitatio" o* A''e''me"t a". Collectio" o* ae'# ae'# ; $a& I" t)e ca'e o* a *al'e or *ra.le"t retr" (it) i"te"t to eva.e ta or o* *ailre to *ile a retr", t)e ta ma be a''e''e., or a procee.i" i" cort *or t)e collectio" o* 'c) ta ma be *ile. (it)ot a''e''me"t, at a" time (it)i" te" $10& ear' a*ter t)e .i'cover o* t)e *al'it, *al'it, *ra. or omi''io"! %rovi.e., )at i" a *ra. a''e''me"t ()ic) )a' become *i"al a". eector, t)e *act o* *ra. ')all be B.iciall tae" co"ia"ce o* i" t)e civil or crimi"al actio" *or t)e collectio" t)ereo*# $b& I* be*ore t)e epiratio" o* t)e time pre'cribe. i" Sectio" 203 *or t)e a''e''me"t o* t)e ta, bot) t)e Commi''io"er a". t)e tapaer )ave aree. i" (riti" to it' a''e''me"t a*ter 'c) time, t)e ta ma be a''e''e. (it)i" t)e perio. aree. po"# )e perio. 'o aree. po" ma be ete".e. b 'b'e6e"t (ritte" areeme"t ma.e be*ore t)e epiratio" o* t)e perio. previo'l
aree. po"# $c& A" i"ter"al reve"e ta ()ic) )a' bee" a ''e''e. (it)i" t)e perio. o* limitatio" a' pre'cribe. i" pararap) $a& )ereo* ma be collecte. b .i'trai"t or lev or b a procee.i" i" cort (it)i" *ive $7& ear' *ollo(i" t)e a''e''me"t o* t)e ta# $.& A" i"ter"al reve"e ta, ()ic) )a' bee" a''e''e. (it)i" t)e perio. aree. po" a' provi.e. i" pararap) $b& )erei"above, ma be collecte. b .i'trai"t or lev or b a procee.i" i" cort (it)i" t)e perio. aree. po" i" (riti" be*ore t)e epiratio" o* t)e *ive $7&-ear perio.# )e perio. 'o aree. po" ma be ete".e. b 'b'e6e"t (ritte" areeme"t' ma.e be*ore t)e epiratio" o* t)e perio. previo'l aree. po"# $e& %rovi.e., )o(ever, )at "ot)i" i" t)e imme.iatel prece.i" Sectio" a". pararap) $a& )ereo* ')all be co"'tre. to at)orie t)e eami"atio" a". i"ve'tiatio" or i"6ir i"to a" ta retr" *ile. i" accor.a"ce (it) t)e provi'io"' o* a" ta am"e't la( or .ecree# $Emp)a'i' 'pplie.#& it (a' petitio"er:' 'b'ta"tial ".er.eclaratio" o* (it))ol.i" tae' i" t)e amo"t o* %2,90,/70#91 ()ic) co"'titte. t)e *al'it i" t)e 'bBect retr"' ; ivi" re'po".e"t t)e be"e*it o* t)e perio. ".er Sectio" 222 o* t)e NIRC o* 199 to a''e'' t)e correct amo"t o* ta at a" time (it)i" te" $10& ear' a*ter t)e .i'cover o* t)e *al'it, *ra. or omi''io"# t)e proper a". rea'o"able i"terpretatio" o* 'ai. provi'io" ')ol. be t)at i" t)e t)ree .i**ere"t ca'e' o* $1& *al'e retr", $2& *ra.le"t retr" (it) i"te"t to eva.e ta, $3& *ailre to *ile a retr", t)e ta ma be a''e''e., or a procee.i" i" cort *or t)e collectio" o* 'c) ta ma be be" (it)ot a''e''me"t, at a" time (it)i" te" ear' a*ter t)e .i'cover o* t)e $1& *al'it, $2& *ra., $3& omi''io"# )ere i' a .i**ere"ce bet(ee" *al'e retr" a". *ra.le"t retr" ca""ot be .e"ie.# )ile t)e *ir't merel implie' .eviatio" *rom t)e trt), ()et)er i"te"tio"al or "ot, t)e 'eco". implie' i"te"tio"al or .eceit*l e"tr (it) i"te"t to eva.e t)e tae' .e#
)e or.i"ar perio. o* pre'criptio" o* 7 ear' (it)i" ()ic) to a''e'' ta liabilitie' ".er Sec# 331 o* t)e NIRC ')ol. be applicable to "ormal circm'ta"ce', bt ()e"ever t)e over"me"t i' place. at a .i'a.va"tae 'o a' to preve"t it' la(*l ae"t' *rom proper a''e''me"t o* ta liabilitie' .e to *al'e retr"', *ra.le"t retr" i"te".e. to eva.e pame"t o* ta or *ailre to *ile retr"', t)e perio. o* te" ear' provi.e. *or i" Sec# 332 $a& NIRC, *rom t)e time o* t)e .i'cover o* t)e *al'it, *ra. or omi''io" eve" 'eem' to be i"a.e6ate a". ')ol. be t)e o"e e"*orce.# SEC# 22/# %rote'ti" o* A''e''me"t# ; )e tapaer' ')all be i"*orme. i" (riti" o* t)e la( a". t)e *act' o" ()ic) t)e a''e''me"t i' ma.e! ot)er(i'e, t)e a''e''me"t ')all be voi.#
3#1#4 Formal etter o* Dema". a". A''e''me"t Notice# ; )e *ormal letter o* .ema". a ". a''e''me"t "otice ')all be i''e. b t)e Commi''io"er or )i' .l at)orie. repre'e"tative# )e letter o* .ema". calli" *or p ame"t o* t)e tapaer:' .e*icie"c ta o r tae' ')all 'tate t)e *act', t)e la(, rle' a". relatio"', or Bri'pr.e"ce o" ()ic) t)e a''e''me"t i' ba'e., ot)er(i'e, t)e *ormal letter o* .ema". a". a''e''me"t "otice ')all be voi.# )e 'ame ')all be 'e"t to t)e tapaer o"l b rei'tere. mail or b per'o"al .eliver#
+ot) Sectio" 22/ o* t)e NIRC o* 199 a". Sectio" 3#1#4 o* RR No# 12-99 clearl re6ire t)e (ritte" .etail' o" t)e "atre, *actal a". leal ba'e' o* t)e 'bBect .e*icie"c ta a''e''me"t'# Co"'i.eri" t)e *oreoi" ec)a"e o* corre'po".e"ce a". .ocme"t' bet(ee" t)e partie', (e *i". t)at t)e re6ireme"t o* Sectio" 22/ (a' 'b'ta"tiall complie. (it)# Re'po".e"t )a. *ll i"*orme. petitio"er in writing o* t)e *actal a". leal ba'e' o* t)e .e*icie"c tae' a''e''me"t, ()ic) e"able. t)e latter to *ile a" e**ective prote't, mc) "lie t)e tapaerH' 'itatio" i" Enron. %etitio"erH' ri)t to .e proce'' (a' t)' "ot violate.#
