This case has been cited 2 times or more.
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2009-07-14 |
CHICO-NAZARIO, J. |
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| On 8 April 2003, respondent filed with the BIR an administrative claim for refund of the P202,471.18 OCT it alleged to have erroneously paid in 2001. In a letter[6] dated 4 April 2003, addressed to petitioner, Ma. Stella L. Diaz (Diaz), the Assistant Vice-President for Financial Planning & Analysis of respondent, explained that the claim for refund of respondent was based on its franchise, Section 13 of Presidential Decree No. 1590, which granted it (1) the option to pay either the basic corporate income tax on its annual net taxable income or the two percent franchise tax on its gross revenues, whichever was lower; and (2) the exemption from all other taxes, duties, royalties, registration, license and other fees and charges imposed by any municipal, city, provincial or national authority or government agency, now or in the future, except only real property tax. Also invoking BIR Ruling No. 97-94[7] dated 13 April 1994, Diaz maintained that, other than being liable for basic corporate income tax or the franchise tax, whichever was lower, respondent was clearly exempted from all other taxes, including OCT, by virtue of the "in lieu of all taxes" clause in Section 13 of Presidential Decree No. 1590. | |||||
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2003-07-21 |
CARPIO, J. |
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| x x x. The PCGG, through the AFP Board, can only investigate the unexplained wealth and corrupt practices of AFP personnel who fall under either of the two categories mentioned in Section 2 of EO No. 1. These are: (1) AFP personnel who have accumulated ill-gotten wealth during the administration of former President Marcos by being the latter's immediate family, relative, subordinate or close associate, taking undue advantage of their public office or using their powers, influence x x x;[17] or (2) AFP personnel involved in other cases of graft and corruption provided the President assigns their cases to the PCGG.[18] | |||||