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Chevron vs. CIR [DISSENTING OPINION, DEL CASTILLO, J.]

CHEVRON PHILIPPINES INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 210836 | 2015-09-01

DISSENTING OPINION


DEL CASTILLO, J.:

Tax refunds and exemptions derogate the State's power of taxation; thus, they must be construed strictly against the taxpayer and liberally in favor of the State.[1] Consequently, a taxpayer must justify its claim for refund or exemption by words too plain to be mistaken and too categorical to be misinterpreted.[2]

Factual Antecedents

Petitioner Chevron Philippines, Inc. is engaged in the importation, distribution, marketing, and sale of petroleum products in the Philippines.[3] For the period August to December 2007, petitioner sold and delivered to Clark Development Corporation (CDC)[4]...