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REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PHILIPPINE AIRLINES, INC., Petitioner, CTA CASE NO. 8130 -versus- Members: COMMISSIONER OF BAUTISTA, Chairperson INTERNAL REVENUE and FABON-VICTORINO, and COMMISSIONER OF RINGPIS-LIBAN, JJ. CUSTOMS, Respondent. Promulgated: Df_C 0 1 201ft X- --------- - - -------------------------~ I-,.._; 'l .,._ P ·141 • -x DECISION Fa bon-Victorino, J.: The petition at bar dated July 5, 2010 was filed by Philippine Airlines, Inc. praying for the refund of the amount of P6,941,490.21, allegedly representing excise taxes paid under protest on its various importations of cigarettes, liquors and wines for international flight consumption. Petitioner Philippine Airlines, Inc. is a domestic corporation, with registered address at PNB Financial Center, President Diosdado P. Macapagal Avenue, CCP Complex, Pasay City. 1 Respondent Commissioner of Internal Revenue (CIR) is the head of the Bureau of Internal Revenue (BIR), a government agency tasked with the assessment and collection of all national internal revenue taxes, fees, charges, including excise taxes paid on wines, liquors and cigarettes under Sections 142 and 145, respectively, of the / 1 Par. 1, Facts, Joint Stipulation of Facts and Issues (JSFI), docket, p. 340 DECISION CTA Case No. 8130 Page 2 of 27 National Internal Revenue Code (NIRC) of 1997, as amended. 2 Respondent Commissioner of Customs (COC) is the head of the Bureau of Customs (BOC) tasked to assess and collect customs duties and other lawful revenues from imported articles, including excise taxes imposed on wines, liquors and cigarettes under Sections 142 and 145, respectively, of the NIRC of 1997, as amended, on the basis of the delegated authority of respondent CIR through an Authority to Release Imported Goods (ATRIG) duly issued by respondent CIR addressed to respondent COC in accordance with Section 12(a) of the NIRC of 1997, as amended.
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