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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.
Sep 2, 2005administrative-law
Taxation OF Stemmed Leaf Tobacco Clarifying Exemptions FOR Tobacco Manufacturers
Specific Tax on Stemmed Leaf Tobacco: When Exemptions Do Not Apply
Philippine Supreme Court ruling on specific tax liability of stemmed leaf tobacco dealers and the limits of tax exemptions under the NIRC.
Specific Tax on Stemmed Leaf Tobacco: Exemptions for Manufacturers Clarified
Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from specific tax under the NIRC.