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Showing 1–3 of 3 articles for “customs duty”

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Feb 12, 2018 corporate rehabilitation court of tax appeals customs duties tax waiver jurisdiction fria

Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes

The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.

Dec 9, 2004 customs law forfeiture tariff and customs code importation commissioner of customs

Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses

Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.

Jul 6, 2001 customs duty tax refund administrative remedies prescription tariff and customs code supreme court

Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods

Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.