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What is Caltex Contest and Tax Law Rulings about?
The Supreme Court ruled that the Caltex Hooded Pump Contest proposed by Caltex Philippines did not violate the Philippine Postal Law prohibiting lotteries. The contest lacked the element of consideration, as no purchase or payment was required to enter. The Court also held that bank charges paid by an importer to purchase foreign exchange for an importation must be included in determining the taxable value and advance sales tax due. Finally, the Court found that a provision extending coverage of a chattel m
- Author
- Nikita Dacera
- Language
- EN