This case has been cited 3 times or more.
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2014-02-19 |
VILLARAMA, JR., J. |
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| The transformation undergone by the term "excise tax" from its traditional concept up to its current definition in our Tax Code was explained in the case of Petron Corporation v. Tiangco,[7] as follows:Admittedly, the proffered definition of an excise tax as "a tax upon the performance, carrying on, or exercise of some right, privilege, activity, calling or occupation" derives from the compendium American Jurisprudence, popularly referred to as Am Jur and has been cited in previous decisions of this Court, including those cited by Petron itself. Such a definition would not have been inconsistent with previous incarnations of our Tax Code, such as the NIRC of 1939, as amended, or the NIRC of 1977 because in those laws the term "excise tax" was not used at all. In contrast, the nomenclature used in those prior laws in referring to taxes imposed on specific articles was "specific tax." Yet beginning with the National Internal Revenue Code of 1986, as amended, the term "excise taxes" was used and defined as applicable "to goods manufactured or produced in the Philippines… and to things imported." This definition was carried over into the present NIRC of 1997. Further, these two latest codes categorize two different kinds of excise taxes: "specific tax" which is imposed and based on weight or volume capacity or any other physical unit of measurement; and "ad valorem tax" which is imposed and based on the selling price or other specified value of the goods. In other words, the meaning of "excise tax" has undergone a transformation, morphing from the Am Jur definition to its current signification which is a tax on certain specified goods or articles. | |||||
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2014-02-19 |
VILLARAMA, JR., J. |
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| The importance of exemption from aviation fuel tax was underscored in the following observation made by a British author[16] in a paper assessing the debate on using tax to control aviation emissions and the obstacles to introducing excise duty on aviation fuel, thus:Without any international agreement on taxing fuel, it is highly likely that moves to impose duty on international flights, either at a domestic or European level, would encourage 'tankering': carriers filling their aircraft as full as possible whenever they landed outside the EU to avoid paying tax. Clearly this would be entirely counterproductive. Aircraft would be travelling further than necessary to fill up in low-tax jurisdictions; in addition they would be burning up more fuel when carrying the extra weight of a full fuel tank. | |||||
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2012-11-12 |
PERLAS-BERNABE, J. |
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| Excise taxes imposed under Title VI of the Tax Code are taxes on property[24] which are imposed on "goods manufactured or produced in the Philippines for domestic sales or consumption or for any other disposition and to things imported."[25] Though excise taxes are paid by the manufacturer or producer before removal of domestic products from the place of production[26] or by the owner or importer before the release of imported articles from the customs house,[27] the same partake of the nature of indirect taxes when it is passed on to the subsequent purchaser. | |||||