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South African Airways Tax Liability Ruling by kathrynmaydeveza is a document available to read on EtoBox.

The petitioner, a foreign airline company, paid PhP1,727,766.38 in taxes on its gross Philippine billings but later claimed it was erroneously paid and filed for a refund. The Court of Tax Appeals denied the refund claim, finding that while the petitioner was not liable for taxes on gross Philippine billings, it was liable for 32% income tax on ticket sales in the Philippines. The Supreme Court agreed with these findings but remanded the case, noting that taxes cannot be subject to offsetting or compensatio

Author

kathrynmaydeveza

Language

EN