G.R. No. 119176 - Commissioner of Internal Revenue vs. Lincoln Philippine Life Insurance Co., Inc.

Commissioner of Internal Revenue vs. Lincoln Philippine Life Insurance Co., Inc.

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Title Supreme Court: Commissioner of Internal Revenue vs. Lincoln Philippine Life Insurance Co., Inc.

Case: G.R. No. 119176

Decision Date: Mar 19, 2002

CIR assessed Lincoln Philippine Life for documentary stamp taxes on insurance policy's automatic increase clause and stock dividends' book value. SC upheld both deficiencies.

deficiency stamp tax assessment

insurance policy

automatic increase clause

Short 11 min

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