Legal Insights

Excise Tax on Alkylate: When Tax Laws Are Interpreted in Favor of Taxpayers

The Supreme Court ruled alkylate is not subject to excise tax under the NIRC, applying strict construction of tax laws in favor of taxpayers.

Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell

The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.

Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines

Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.

Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses

Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.

Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules

The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.

PAL Franchise Tax Exemption Survives Later Tax Laws: Supreme Court Ruling

The Supreme Court affirms PAL's excise tax exemption under PD 1590 despite RA 9334 and RA 9337 amendments.

Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation

The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.

Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds

The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.

Excise Tax Refunds on Petroleum Products Sold to Tax-Exempt Entities in the Philippines

The Supreme Court clarifies when oil companies can claim excise tax refunds for fuel sold to tax-exempt entities like Clark Development Corporation.

Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities

Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.

Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers

The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.

PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds

Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.

Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes

The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.

Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained

The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.

Excise Tax Refunds for Exported Goods: Who Can Claim Under the Tax Code

The Supreme Court clarifies that only the statutory taxpayer—not the buyer—may claim excise tax refunds on exported goods.

Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved

The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.

Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers

Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.

Excise Tax Refunds: Proving Authority to Operate and the Proper Claimant

A foreign airline's failed excise tax refund claim shows why evidence rules matter and why only statutory taxpayers may seek refunds.

Philippine Supreme Court Upholds Cigarette Tax Classification and Uniformity

The Court upholds the constitutionality of the cigarette excise tax classification system under RA 9334, rejecting equal protection, uniformity, and unfair competition challenges.

Excise Tax Refund: Who Is the Proper Claimant Under Philippine Law

The Supreme Court clarifies that only the statutory taxpayer—the manufacturer—may claim excise tax refunds, even if the burden was shifted to the buyer.

Excise Tax Uniformity: Rationalizing Cigarette Tax Classification Under Philippine Law

The Supreme Court upheld the constitutionality of the tiered excise tax on cigarettes, explaining how the classification freeze and Annex at 1996 prices, remained in lower tax brackets despite selling

Tax Refunds for International Carriers: Who Really Owns the Claim?

A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.