statcon cases

Jun 21st, 2015
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Guild of Phil. Jewellers questions the constitutionality of certain provisions of the NIRC and Tariff and Customs Code of the Philippines.

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Republic of the PhilippinesSUPREME COURTManilaTHIRD DIVISIONG.R. No. 107135 February 23, 1999COMMISSIONER OF INTERNAL REVENUE, petitioner, vs.THE COURT OF APPEALS, CENTRAL VEGETABLE MANUFACTURING CO., INC., and THE COURT OF TAX APPEALS, respondents.PURISIMA, J.: Before the Court is a Petition for Review on Certiorari from the judgment of the Court of Appeals affirming in toto the decision of the Court of Tax Appeals which required the Commissioner of Internal Revenue to credit the sales taxes paid by Central Vegetable Oil Manufacturing Co., Inc. (CENVOCO) on containers and packaging materials of its milled products, against the deficiency miller's tax due thereon for the year 1986.As culled in the decision of the Court of Tax Appeals, the undisputed facts are, as follows:Petitioner (private respondent CENVOCO herein) is a manufacturer of edible and coconut/coprameal cake and such other coconut related oil subject to the miller's tax of 3%. Petitioner also manufactures lard, detergent and laundry soap subject to the sales tax of 10%.In 1986, petitioner purchased a specified number of containers and packaging materials for its edible oil from its suppliers and paid the sales tax due thereon.After an investigation conducted by respondent's Revenue Examiner, Assessment Notice No. FAS-B-86-88-001661-001664 dated April 22, 1988 was issued against petitioner for deficiency miller's tax in the total amount of P1,575,514.70 . . . .On June 29, 1988, petitioner fi

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