G.R. No. L-20462 - Caltex , Inc. vs. Commissioner of Internal Revenue

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G.R. No. L-20462: Caltex , Inc. vs. Commissioner of Internal Revenue

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Title Supreme Court: Caltex , Inc. vs. Commissioner of Internal Revenue

Case: G.R. No. L-20462

Decision Date: Jun 30, 1965

Caltex sought a refund for overpaid compensating taxes due to erroneous special import tax on machinery imports; Court ruled jurisdiction lies with Bureau of Customs, dismissing the premature petition.

special import tax

refund

adverse ruling

Short 9 min

0.5x of typical case length

END