396715005-CIR-v-Pilipinas-Shell-2014-Case.docx - CIR v Pilipinas Shell G.R No 188497 Facts Pilipinas Shell files a claim for refund for the excise taxes

396715005-CIR-v-Pilipinas-Shell-2014-Case.docx - CIR v...

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CIR v. Pilipinas Shell G.R. No. 188497 February 19, 2014 Facts: Pilipinas Shell files a claim for refund for the excise taxes it has paid from selling petroleum products to international carriers. It claims that Sec. 135 of the Tax Code exempts imposition of excise tax on petroleum products from point of production until its removal from the same. If it will apply, Pilipinas Shell says that it will greatly affect the domestic oil industry since it gives them a burden contrary to the state’s policy protecting the industry itself. It also asserts that the imposition of said tax is contrary to international laws to which the PH is a signatory. Issue: Whether Pilipinas Shell is entitled to a refund? Ruling: Yes. The term "excise taxes" was used and defined as a tax on property applicable "to goods manufactured or produced in the Philippines and to things imported." It has two kinds: first, "specific tax" which is imposed and based on weight or volume capacity or any other

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