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What is US v. Antonio Abad Santos: Tax Violation Acquittal about?

1) La Carlota Sugar Central imported fertilizers and paid a 17% exchange tax per Republic Act 601. 2) La Carlota filed a petition for refund, claiming the import was exempt as it imported the fertilizers for the exclusive use of five haciendas owned by Elizalde. 3) The Central Bank and Auditor General denied the petition, finding the import did not fall under the exemptions in Section 2 of Republic Act 601 as amended by Republic Act 1375.

Author

Warly Pablo

Language

EN