This case has been cited 2 times or more.
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2015-09-01 |
BERSAMIN, J. |
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| In light of the February 19, 2014 Resolution of the Court in Pilipinas Shell[32] petitioner contends that its claim for tax refund or credit must be granted. It posits that the justification used by the Court in that case similarly applies to the instant case as the denial of the tax refund or credit would likewise result to serious adverse consequences on the supply of fuel to tax-exempt entities under Section 135(c) of the NIRC.[33] Petitioner anchors its theory on the premise that major oil companies would be unwilling to sell petroleum products to tax-exempt entities as they would be unduly burdened by the excise taxes paid upon production or importation.[34] | |||||
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2008-09-16 |
NACHURA, J. |
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| Tax exemptions are never presumed and are strictly construed against the taxpayer and liberally in favor of the taxing authority.[22] They can only be given force when the grant is clear and categorical.[23] The surrender of the power to tax, when claimed, must be clearly shown by a language that will admit of no reasonable construction consistent with the reservation of the power. If the intention of the legislature is open to doubt, then the intention of the legislature must be resolved in favor of the State.[24] | |||||