G.R. No. L-22605 - Cebu Portland Cement Co. vs. Commissioner of Internal Revenue

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G.R. No. L-22605: Cebu Portland Cement Co. vs. Commissioner of Internal Revenue

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Title Supreme Court: Metropolitan Bank and Trust Co. vs. Commissioner of Internal Revenue

Case: G.R. No. 178797

Decision Date: Aug 4, 2009

Metrobank contested a P477M DST assessment on its UNISA product for 1999. The Supreme Court ruled that its compliance with the Tax Amnesty Program extinguished the liability, canceling the assessment.

commissioner of internal revenue

documentary stamp tax

universal savings account

Case Summary (G.R. No. L-22605)

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