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Tax Refund Dispute: Cement Sales Tax Case by Jeremy Rola is a document available to read on EtoBox.

What is Tax Refund Dispute: Cement Sales Tax Case about?

The Supreme Court ruled that the Cebu Portland Cement Company is liable for sales tax on cement, which is classified as a manufactured product, not a mineral product. The Court overruled previous decisions that suggested otherwise and emphasized that the company’s tax assessments were not barred by the statute of limitations due to the lack of filed sales tax returns. Consequently, the Court set aside the resolution of the Court of Tax Appeals that ordered a refund to the company.

Author

Jeremy Rola

Language

EN