I just killed a spider crawling on the wall. Any thoughts? Any sentient reader who has tendency for grievance clamoring for spider rights may do so first thing in the morning.Lemme tell you somethin'.. I just finished watchin' two horror flicks. "Wrong Turn"? (those fu-kin inbreds?).. ugh! gross. I dunno, its always the girlfriend who'd say "just drive off!!, uhhgh step on the gas please!!" and the boyfriend saying "Well, somebody's gotta help him!!". And believe me.. it's always the girl who usually got the right hunch and eventually ends up getting killed... the guy survives the whole balogney.. until 2 seconds before the end credits what seems to be dead slashes him into dark blank screen Lol.. fuck whats up with that?
Oh!.. the case yeah...
Now what Caltex did actually was it avoided and shifted the burden of paying the Excise Tax to PAL thinking that in so doing will therefore also shift their claim for the Tax Refund from the BIR to PAL.
So parang sinabe ng Caltex sa PAL "O kayo na magbayad ng excise tax ang mahal ng freight-in eh, tutal maco-convert nyo naman yan monetary loss na yan into gain sa Tax Refund eh, medyo kapos kami ngayon eh" (haha dialogue ba?) Eto naman si PAL "Walang problema!" not knowing that there's such thing as "Statutory Tax Payer" (which is Caltex, the one who imported the goods and by provision of law is the one bound to pay the excise tax) agreed to the arrangement.
So parang sinabe ng Caltex sa PAL "O kayo na magbayad ng excise tax ang mahal ng freight-in eh, tutal maco-convert nyo naman yan monetary loss na yan into gain sa Tax Refund eh, medyo kapos kami ngayon eh" (haha dialogue ba?) Eto naman si PAL "Walang problema!" not knowing that there's such thing as "Statutory Tax Payer" (which is Caltex, the one who imported the goods and by provision of law is the one bound to pay the excise tax) agreed to the arrangement.
Comes the time to claim for the tax refund. Here comes PAL attempting to get a tax refund from the BIR but the CIR refused stating that the only person qualified to request for a tax refund is the Statutory Tax Payer which is the only one legally required by law to pay the taxes directly to the government. (E may batas pala eh.. Is it an expressed provision? I wonder if its strictly construed)
So were talking about legal personality to claim a tax refund here. Patay na! Moreso the Court of Tax Appeal (CTA) upheld the BIR ruling.
ISSUE:
So the question is: Can PAL claim for a tax refund even if it is not the "Statutory Tax Payer" and therefore not possessing any legal personality for the claim.
HELD:
Answer: YES.
Court said, while it is true that only Statutory Tax Payer may ask for a tax refund, however the rule does not apply when the law GRANTS EXEMPTION from DIRECT / INDIRECT TAXES.
PAL's CHARTER allows it to be exempted from both direct and indirect taxes. Therefore PAL has Legal Personality to claim the said Tax Refund. (e nasa exemption pala eh)
Lusot..
So PAL eventually wins this case.
So were talking about legal personality to claim a tax refund here. Patay na! Moreso the Court of Tax Appeal (CTA) upheld the BIR ruling.
ISSUE:
So the question is: Can PAL claim for a tax refund even if it is not the "Statutory Tax Payer" and therefore not possessing any legal personality for the claim.
HELD:
Answer: YES.
Court said, while it is true that only Statutory Tax Payer may ask for a tax refund, however the rule does not apply when the law GRANTS EXEMPTION from DIRECT / INDIRECT TAXES.
PAL's CHARTER allows it to be exempted from both direct and indirect taxes. Therefore PAL has Legal Personality to claim the said Tax Refund. (e nasa exemption pala eh)
Lusot..
So PAL eventually wins this case.
