About this document
Tax Assessment Dispute in Maria Cerdeira by dominicci2026 is a document available to read on EtoBox.
Maria Cerdeira, a Spanish citizen and permanent resident of Tangier, died in 1955 leaving properties in Tangier and the Philippines. Her estate administrator paid estate and inheritance taxes on her real properties in the Philippines but refused to pay the same taxes on her intangible personal properties, claiming exemption under Section 122 of the Tax Code. The Collector of Internal Revenue assessed over P161,000 in deficiency taxes, which the administrator appealed. The court held that "foreign country" i
- Author
- dominicci2026
- Language
- EN