Case

PERCENTAGE TAX
EXCISE TAX

Republic of the Philippines vs. Caguioa

Silkair (SG) v CIR

Exxonmobil Petroleum v CIR

CIR v Pilipinas Shell Petroleum Corporation

CIR v Pilipinas Shell Petroleum Corporation

PAL v CIR

British American Tobacco vs. Camacho

CIR v Fortune Tobacco

DOCUMENTARY STAMP TAX
CIR v Filinvest

Philippine Banking v CIR

Doctrine
PERCENTAGE TAX
EXCISE TAX

Congress can rightfully withdraw tax exemption and impose duties and taxes to cigars and liquor in special
economic zones. There is no vested right in a tax exemption, more so when the latest expression of
legislative intent renders its continuance doubtful.

TRO was neither appropriate since tax exemption is neither property nor property right no legal right to be
preserved or protected.

The proper party to question, or seek a refund of, an indirect tax is the statutory taxpayer, the person on
whom the tax is imposed by law and who paid the same even if he shifts the burden thereof to another;
Even if Petron Corporation passed on to
a tax-exempt airline the burden of the tax, the additional amount billed to the latter for jet fuel is not a tax
but part of the price which the airline had to pay as a purchaser.

Thus, Petron Corporation is the statutory tax payer, not Silkair.

Petroleum products sold to international carriers and exempt entities or agencies are exempt from the
coverage of excise taxes. Provided such products be stored in a bonded storage tank and may be disposed
only in accordance with the rules and regulations.

However, Exxon as the buyer is not the proper party to seek for refund. Petron and Caltex as the sellers
are. (Caltex/Petron>Exxon>International/Domestic Carriers)

a tax exemption being enjoyed by the buyer cannot be the basis of a claim for tax exemption by the
manufacturer or seller of the goods for any tax due to it as the manufacturer or seller.   The excise tax
imposed on petroleum products under Sec. 148 is the direct liability of the manufacturer who cannot thus
invoke the excise tax exemption granted to its buyers who are international carriers.

REVERSED BYSUBSEQUENT RESOLUTION

Following the principles of international Commity, the Chicago Convention, Pilipinas Shell entitled to refund as the statuto

PAL's legislative franchise gave it personality to claim for credit/refund despite not being the staturory tax
payer.

LOI 183 referred only to PAL's tax exemption on domestic products. Since Caltex imported and resold
aviation fuel from abroad taching the amount of excise tax to PAL's purchase price, it is in the nature of
"things imported"

Review of the deliberations gave weight to the administrative concerns of congress that rationalized this
classification freeze provision on tobacco products to sustain a steady income for the government.
Constitutionality upheld.

Circular striked as unconstitutional for going beyond its delegated rule-making powers. Guidelines contrary
to statute passed by congress when it effectively imposed a tax which is the higher amount between the ad
valorem tax being paid at the end of the 3-year transition period and the specific tax under the law, as
increased by 12%, a situtation not supported by the plain wording of Sec.145
DOCUMENTARY STAMP TAX
DST may be imposed on instructional letters as well as the journal and cash vouchers evidencing cash
advances qualified as loan agreements.

Principle of Non-retroactivity of BIR rulings cannot be raised since Filinvest was not the taxpayer who
sought the CIR ruling on w/n inter-memos and similar documents were subject to DST.
SSDA accounts were held to be time deposits and were therefore subject to DST as evidence by the
passbook considered as certificate of deposit.

The law provided nothing for transfer or assignment of indebtedness, therefore there is no basis to impose
DST.
The list provided by law does not include the assignment or transfer of evidences of indebtedness; rather,
it is the renewal of these that is taxable. The present case does not involve a renewal, but a mere transfer
or assignment of the evidences of indebtedness or promissory notes.
d to refund as the statutory taxpayer.