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Commissioner of Internal Revenue vs. Procter & Gamble Phil. [DISSENTING OPINION, PARAS J.]

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. PROCTER & GAMBLE PHILIPPINE MANUFACTURING CORPORATION and THE COURT OF TAX APPEALS, respondents.

G.R. No. 66838 | 1991-12-02

PARAS, J., Dissenting:

I dissent.

The decision of the Second Division of this Court in the case of "Commissioner of Internal Revenue vs. Procter & Gamble Philippine Manufacturing Corporation, et al.," G.R. No. 66838, promulgated on April 15, 1988 is sought to be reviewed in the Motion for Reconsideration filed by private respondent. Procter & Gamble Philippines (PMC-Phils., for brevity) assails the Court's findings that:

"(a) private respondent (PMC-Phils.) is not a proper party to claim the refund/tax credit;
"(b) there is nothing in Section 902 or other provision of the US Tax Code that allows a credit against the U.S. tax due from...