G.R. No. L-15044 - Belman Compania Incorporada vs. Central Bank of the Philippines

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G.R. No. L-15044: Belman Compania Incorporada vs. Central Bank of the Philippines

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Title Supreme Court: Belman Compania Incorporada vs. Central Bank of the Philippines

Case: G.R. No. L-15044

Decision Date: May 30, 1960

Belman Compania paid exchange taxes under protest in 1951, sought refunds from CBP repeatedly, filed complaint in 1957; Supreme Court ruled action barred by prescription, reversing lower court's refund order.

exchange tax

prescription of actions

excise tax law

Short 11 min

0.7x of typical case length

END