Title
Commissioner of Internal Revenue vs. Court of Tax Appeals, 1st Division
Case
G.R. No. 210501
Decision Date
Mar 15, 2021
PSPC challenged BOC's P1.99B excise tax demand on alkylate imports, alleging invalid BIR ruling. CTA ruled jurisdiction, deemed Document M-059-2012 a BIR Ruling, and found forum shopping by CIR/BOC.
Marathon 3 hr 20 min

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