G.R. No. 210251 - Purisima vs. Philippine Tobacco Institute, Inc.

Purisima vs. Philippine Tobacco Institute, Inc.

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Title Supreme Court: Purisima vs. Philippine Tobacco Institute, Inc.

Case: G.R. No. 210251

Decision Date: Apr 17, 2017

The Supreme Court nullified BIR regulations imposing excise tax on individual cigarette pouches within 20-stick packs, ruling it exceeded RA 10351's scope and legislative intent.

excise tax

revenue regulations

circulars

Long 20 min

END