This case has been cited 2 times or more.
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2014-11-11 |
LEONEN, J. |
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| Excise taxes are essentially taxes on property[210] because they are levied on certain specified goods or articles manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition, and on goods imported. In this case, there is no double taxation in the prohibited sense because the specific tax is imposed by explicit provisions of the Tax Code on two different articles or products: (1) on the stemmed leaf tobacco; and (2) on cigar or cigarette.[211] | |||||
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2003-11-25 |
PANGANIBAN, J. |
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| Double taxation means taxing the same property twice when it should be taxed only once; that is, "x x x taxing the same person twice by the same jurisdiction for the same thing."[117] It is obnoxious when the taxpayer is taxed twice, when it should be but once.[118] Otherwise described as "direct duplicate taxation,"[119] the two taxes must be imposed on the same subject matter, for the same purpose, by the same taxing authority, within the same jurisdiction, during the same taxing period; and they must be of the same kind or character.[120] | |||||