G.R. No. 119761 - Commissioner of Internal Revenue vs. Court of Appeals

Commissioner of Internal Revenue vs. Court of Appeals

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Title Supreme Court: Commissioner of Internal Revenue vs. Court of Appeals

Case: G.R. No. 119761

Decision Date: Aug 29, 1996

CIR reclassified Fortune Tobacco's cigarette brands as foreign, imposing a 55% tax via RMC 37-93. SC ruled the circular invalid due to lack of notice, hearing, and publication, upholding lower courts' decisions in favor of Fortune Tobacco.

reclassification

taxation

cigarette brands

Marathon 1 hr 2 min

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