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Jurisdiction of RTC in Tax Cases by katentom-1 is a document available to read on EtoBox.
The Supreme Court ruled that the RTC does not have jurisdiction over a case challenging revenue orders issued by the Commissioner of Internal Revenue imposing new taxes on pawnshops. The revenue orders required pawnshops to pay a 5% lending investors tax on their gross income and subject pawn tickets to documentary stamp tax. While the RTC denied a motion to dismiss, finding the revenue orders imposed new taxes not provided for in the Tax Code, the Supreme Court held that jurisdiction over rulings of the Co
- Author
- katentom-1
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- EN