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The CIR required Benito Garcia to pay P204.08 in specific tax for removing 616 liters of alcohol from a distillery without paying the tax. Garcia paid under protest and sued to recover the amount. The trial court ruled in his favor. The Supreme Court reversed, finding that: 1) The criminal case against Garcia did not involve recovering the tax; 2) Confiscation in a criminal case is different than tax payment; 3) Garcia was in possession of the alcohol so was responsible per the Administrative Code to pay th

Author

John Benedict Tigson

Language

EN