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1) Philippine Airlines (PAL) paid excise taxes under protest for imported cigarettes and alcohol for its commissary supplies in 2007. 2) PAL filed for tax refunds which were granted by the Court of Tax Appeals (CTA). The Commissioner of Internal Revenue (CIR) and Commissioner of Customs (COC) appealed. 3) The CTA en banc affirmed the ruling, finding that PAL

Author

Christopher Arellano

Language

EN