This case has been cited 5 times or more.
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2016-01-11 |
LEONEN, J. |
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| Philex Mining ruled that "[t]here is a material distinction between a tax and debt. Debts are due to the Government in its corporate capacity, while taxes are due to the Government in its sovereign capacity."[144] Rejecting Philex Mining's assertion that the imposition of surcharge and interest was unjustified because it had no obligation to pay the excise tax liabilities within the prescribed period since, after all, it still had pending claims for VAT input credit/refund with the Bureau of Internal Revenue, this court explained: To be sure, we cannot allow Philex to refuse the payment of its tax liabilities on the ground that it has a pending tax claim for refund or credit against the government which has not yet been granted. It must be noted that a distinguishing feature of a tax is that it is compulsory rather than a matter of bargain. Hence, a tax does not depend upon the consent of the taxpayer. If any tax payer can defer the payment of taxes by raising the defense that it still has a pending claim for refund or credit, this would adversely affect the government revenue system. A taxpayer cannot refuse to pay his taxes when they fall due simply because he has a claim against the government or that the collection of the tax is contingent on the result of the lawsuit it filed against the government. Moreover, Philex's theory that would automatically apply its VAT input credit/refund against its tax liabilities can easily give rise to confusion and abuse, depriving the government of authority over the manner by which taxpayers credit and offset their tax liabilities.[145] (Citations omitted) | |||||
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2010-02-16 |
VELASCO JR., J. |
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| And we ruled in Philex Mining Corporation v. Commissioner of Internal Revenue,[13] thus: In several instances prior to the instant case, we have already made the pronouncement that taxes cannot be subject to compensation for the simple reason that the government and the taxpayer are not creditors and debtors of each other. There is a material distinction between a tax and debt. Debts are due to the Government in its corporate capacity, while taxes are due to the Government in its sovereign capacity. We find no cogent reason to deviate from the aforementioned distinction. | |||||
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2009-07-15 |
BRION, J. |
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| Taxes are the lifeblood of the nation. Tariff and customs duties are taxes constituting a significant portion of the public revenue which enables the government to carry out the functions it has been ordained to perform for the welfare of its constituents.[28] Hence, their prompt and certain availability is an imperative need[29] and they must be collected without unnecessary hindrance.[30] [Emphasis supplied.] | |||||
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2008-08-11 |
CORONA, J. |
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| Taxes are the lifeblood of the nation. Tariff and customs duties are taxes constituting a significant portion of the public revenue which enables the government to carry out the functions it has been ordained to perform for the welfare of its constituents.[29] Hence, their prompt and certain availability is an imperative need[30] and they must be collected without unnecessary hindrance.[31] Clearly, and perhaps for that reason alone, the submission of the IEIRD cannot be left to the exclusive discretion or whim of the importer. | |||||
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2007-08-09 |
NACHURA, J. |
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| It is true that herein petitioner has the burden of proving that it is entitled to refund. However, we have already held that once the claimant has submitted all the required documents, it is the function of the BIR to assess these documents with purposeful dispatch.[33] | |||||