About this document
Tax Dispute: Tabacalera vs. Manila by Jf Maneja is a document available to read on EtoBox.
1) Compania General de Tabacos de Filipinas paid license fees under City Ordinance 3358 to sell liquor wholesale and retail. Later ordinances imposed additional wholesale and retail taxes. 2) The Supreme Court ruled that license fees and taxes are distinct, with license fees used for regulation and taxes for revenue collection. It also ruled that no double taxation occurred as the ordinances addressed different purposes. 3) The Supreme Court reversed the lower court
- Author
- Jf Maneja
- Language
- EN