This case has been cited 1 times or more.
|
2016-01-11 |
LEONEN, J. |
||||
| In SMI-ED Philippines Technology, Inc. v. Commissioner of Internal Revenue,[129] we have ruled that "[i]n an action for the refund of taxes allegedly erroneously paid, the Court of Tax Appeals may determine whether there are taxes that should have been paid in lieu of the taxes paid."[130] The determination of the proper category of tax that should have been paid is incidental and necessary to resolve the issue of whether a refund should be granted.[131] Thus: Petitioner argued that the Court of Tax Appeals had no jurisdiction to subject it to 6% capital gains tax or other taxes at the first instance. The Court of Tax Appeals has no power to make an assessment. | |||||