PAL vs. CIR
PAL vs. CIR
PAL vs. CIR
CentralBooks:Reader
PHILIPPINE
AIRLINES,
INC.,
petitioner,
vs.
COMMISSIONER
OF
INTERNAL
REVENUE,
respondent.
Taxation; Excise Taxes; Under Section 129 of the National
Internal Revenue Code (NIRC), as amended, excise taxes are
imposed on two (2) kinds of goods, namely: (a) goods manufactured
or produced in the Philippines for domestic sales or consumption or
for any other disposition; and (b) things imported.Under Section
129 of the National Internal Revenue Code (NIRC), as amended,
excise taxes are imposed on two (2) kinds of goods, namely: (a)
goods manufactured or produced in the Philippines for domestic
sales or consumption or for any other disposition; and (b) things
imported. With respect to the first kind of goods, Section 130 of the
NIRC states that, unless otherwise specifically allowed, the taxpayer
obligated to file the return and pay the excise taxes due thereon is
the manufacturer/producer. On the other hand, with respect to the
second kind of goods, Section 131 of the NIRC states that the
taxpayer obligated to
_______________
* SECOND DIV ISION.
323
323
1/26
4/7/15
CentralBooks:Reader
324
2/26
4/7/15
CentralBooks:Reader
325
3/26
4/7/15
CentralBooks:Reader
326
4/26
4/7/15
CentralBooks:Reader
Air-Transport Services In
The
327
5/26
4/7/15
CentralBooks:Reader
328
6/26
4/7/15
CentralBooks:Reader
329
7/26
4/7/15
CentralBooks:Reader
330
8/26
4/7/15
CentralBooks:Reader
331
9/26
4/7/15
CentralBooks:Reader
unfit for
use and
refund their
value upon
proof of
unless
the
taxpayer
files
in
writing
with
the
332
10/26
4/7/15
CentralBooks:Reader
333
11/26
4/7/15
CentralBooks:Reader
334
12/26
4/7/15
CentralBooks:Reader
335
13/26
4/7/15
CentralBooks:Reader
336
14/26
4/7/15
CentralBooks:Reader
337
15/26
4/7/15
CentralBooks:Reader
338
16/26
4/7/15
CentralBooks:Reader
339
17/26
4/7/15
CentralBooks:Reader
340
18/26
4/7/15
CentralBooks:Reader
duties, charges,
341
19/26
4/7/15
CentralBooks:Reader
342
20/26
4/7/15
CentralBooks:Reader
343
21/26
4/7/15
CentralBooks:Reader
privileges
concerning aviation gas, fuel and oil which are manufactured or produced
in the Philippines for domestic sales and not only to those imported. The
DOF stated:
In view thereof, and considering that Ruling No. 65-116 of the
[BIR] is not in harmony with the established doctrine laid down by
the Supreme Court on the matter, this Department hereby
modifies the same and rules that aviation gasoline and other fuel
oils directly purchased for domestic consumption by airline
companies which are exempt from the payment of specific tax
pursuant to their franchise are also exempt from the payment
of specific tax on their domestic purchases of the same
articles provided such airline companies are already owners and
possessors of such products prior to or at the time of their removal
from the place of production or bonded warehouses of the local
refineries. x x x (See Subject DOF Ruling, pp. 3-4; emphasis and
underscoring supplied)
344
344
22/26
4/7/15
CentralBooks:Reader
345
FILING
NO.
www.central.com.ph/sfsreader/session/0000014c92ef3108f34a2abb000a0094004f00ee/t/?o=False
REFERENCE
23/26
4/7/15
CentralBooks:Reader
074400000178825
070400000179115
070400000179294
070400000179586
346
24/26
4/7/15
CentralBooks:Reader
of
July 24,
July 25,
July 26,
July
2004
2004
2004
2004
27,
July
2004
28,
TOTAL
174,070
158,570
187,130
166,370
118,230
804,370
177,070
158,570
187,130
166,370
121,730
810,870
3,000
3,500
6,500
Local Sales
DIFFERENCE
347
25/26
4/7/15
CentralBooks:Reader
www.central.com.ph/sfsreader/session/0000014c92ef3108f34a2abb000a0094004f00ee/t/?o=False
26/26