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Chevron vs. CIR [DISSENTING OPINION, LEONEN, J.]

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

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

 
DISSENTING OPINION


LEONEN, J.:

The core issue in this case is whether Chevron Philippines, Inc. (Chevron) is entitled to a refund or issuance of a tax credit certificate for the excise taxes it paid on the importation of petroleum products sold to Clark Development Corporation for taxable year 2007, pursuant to Section 135(c) of Republic Act No. 8424, also known as the National Internal Revenue Code of 1997, as amended, viz:

 
SEC. 135. Petroleum Products Sold to International Carriers and Exempt Entities or Agencies. Petroleum products sold to the following are exempt from excise tax:

(a) International carriers of...