This case has been cited 1 times or more.
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2005-08-16 |
PANGANIBAN, J. |
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| Section 110 of the NIRC of 1977, as amended in 1986 by PD 1994, explicitly provides that the excise taxes on domestic products shall be paid by the manufacturer or producer before the removal of those products from the place of production.[38] "It does not matter to what use the article[s] subject to tax is put";[39] the excise taxes are still due, even though the articles are removed merely for storage in some other place and are not actually sold or consumed.[40] The intent of the law is reiterated in several implementing regulations.[41] This means, therefore, that the price that should be used as the tax base for computing the ad valorem tax on fermented liquor is the price at the brewery. After all, excise taxes are taxes on property,[42] not on the sale of the property. | |||||