G.R. No. L-12928 - The Philippines International Fair, Inc. vs. Collector of Internal Revenue

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G.R. No. L-12928: The Philippines International Fair, Inc. vs. Collector of Internal Revenue

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Title Supreme Court: The Philippines International Fair, Inc. vs. Collector of Internal Revenue

Case: G.R. No. L-12928

Decision Date: Mar 30, 1962

PIF, a govt-backed corp in PH, held fairs with admission fees; taxed for amusement receipts, contested exemption. Supreme Court ruled partial tax exemption based on activity nature, upheld strict tax exemption construction.

amusement tax

compromise penalty

tax exemption

Standard 14 min

0.8x of typical case length

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