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Can I read Cebu City Match Tax Legality Case on EtoBox?

Cebu City Match Tax Legality Case by Jasfher Callejo is a document available to read on EtoBox.

What is Cebu City Match Tax Legality Case about?

1) The case involves the legality of a 1% sales tax imposed by Cebu City on matches stored in the city but delivered outside the city. 2) The company paid the tax under protest on three types of out-of-city deliveries from 1961-1963 totaling ₱12,844.61. 3) The court upheld the tax on matches booked and paid for in Cebu but shipped outside the city, finding the sale was consummated in the city. However, it invalidated the tax on transfers to salesmen outside the city and shipments pursuant to salesmen

Author
Jasfher Callejo
Language
EN