This case has been cited 2 times or more.
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2016-02-10 |
REYES, J. |
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| For one, Pilipinas Shell already ruled that petroleum products sold by local manufacturers/sellers to international carriers are exempt from the imposition of excise taxes as these international carriers enjoy exemption from payment of excise taxes under Section 135(a) of the NIRC. For another the CIR foiled to state with specificity the tenor of these issuances, except that these relate to the BIR's alleged grant of excise tax exemption on petroleum products, without even making an effort to present an official copy of these issuances, much less its contents. Moreover, the Court took upon itself the task of looking into these issuances and discovered that BIR Ruling No. 051-99[22] actually involves the petroleum product withdrawals by Petron who is not even party to the present case. On the other hand, Revenue Regulations No. 5-2000[23] does not pertain solely to refund/credit of excise taxes on petroleum products but prescribes general regulations on the manner of the issuance of tax credit certificates and the conditions for their use, revalidation and transfer. For these reasons, the Court cannot sanction the CIR's "shotgun approach" and sustain its bare arguments without more. | |||||