Title
Silkair Pte. Ltd. vs. Commissioner of Internal Revenue
Case
G.R. No. 184398
Decision Date
Feb 25, 2010
Silkair sought a refund for excise taxes on aviation fuel, claiming exemption under tax laws. The Supreme Court denied the claim, ruling Silkair failed to prove its authority to operate in the Philippines and was not the proper party to claim the refund, as excise taxes are the manufacturer's liability.
Long 28 min

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