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Taxability of JAL Ticket Sales in PH by Darrel John Sombilon is a document available to read on EtoBox.

What is Taxability of JAL Ticket Sales in PH about?

This case involves whether proceeds from sales of airline tickets by Japan Airlines (JAL) in the Philippines through its agent Philippine Airlines (PAL) are subject to Philippine income tax. The Court of Tax Appeals ruled the proceeds were not taxable, overturning tax assessments by the Commissioner of Internal Revenue. The Supreme Court reversed, finding that ticket sales constituted business activity within the Philippines, so the proceeds were taxable income from Philippine sources under the tax code. Ho

Author

Darrel John Sombilon

Language

EN