This case has been cited 1 times or more.
|
2015-09-01 |
BERSAMIN, J. |
||||
| In a Decision[26] dated September 30, 2013, the CTA En Banc affirmed the ruling of the CTA 1st Division that there is nothing in Section 135(c) of the NIRC that explicitly exempts petitioner, as seller of imported petroleum products, from payment of excise taxes thereon.[27] And since petitioner does not fall in any of the categories exempted from paying excise tax, it is not entitled to a tax refund or credit.[28] | |||||