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Supreme Court

3M Philippines, Inc. vs. Commissioner of Internal Revenue

G.R. No. 82833 Sep 26, 1988

3M Philippines claimed tax deductions for royalties and technical fees on imported goods, disallowed by the Commissioner as disguised dividends. Supreme Court upheld the disallowance, citing Central Bank Circular No. 393, ruling payments on imported goods non-deductible.

improper royalty payments deductions business expenses

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