G.R. No. 88291 - Maceda vs. Macaraig, Jr.

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G.R. No. 88291: Maceda vs. Macaraig, Jr.

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Title Supreme Court: Maceda vs. Macaraig, Jr.

Case: G.R. No. 88291

Decision Date: May 31, 1991

NPC's tax exemptions, including indirect taxes on petroleum, were upheld; FIRB resolutions restoring exemptions are valid, extending to third-party taxes, invalidating BIR's refund denial.

tax refund

tax exemption

government officials

Marathon 1 hr 38 min

5.8x of typical case length

END