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CIR by Anthony Tamayosa Del Ayre is a document available to read on EtoBox.

This case concerns whether the CIR has jurisdiction to interpret tax laws. The CIR ruled that alkalyte imported by Petron is subject to excise tax based on its interpretation of Section 148(e) of the NIRC. Petron contested this in the CTA. The CTA initially dismissed the case, but later assumed jurisdiction. The CIR filed a petition, arguing the CTA does not have jurisdiction over the interpretation of tax laws, but only over CIR decisions. The Supreme Court found in favor of the CIR, stating that the inter

Author

Anthony Tamayosa Del Ayre

Language

EN