Commissioner of Internal Revenue (CIR) vs. Pilipinas Shell Petroleum Corporation

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

G.R. No. 188497 | 2014-02-19

Taxation Law; Value-Added Tax; Impact of Tax and Incidence of Tax

The statutory taxpayer, the local manufacturer of the petroleum products, is the proper party to claim for tax refund of excise taxes paid on petroleum products sold to international carriers
A tax exemption being enjoyed by the buyer cannot be the basis of a claim for tax exemption by the manufacturer or seller of the goods for any tax due to it as the manufacturer or seller

FIRST DIVISION
R E S O L U T I O N

VILLARAMA, JR., J.:

For resolution are the Motion for Reconsideration dated May 22, 2012 and Supplemental Motion for Reconsideration dated December 12, 2012 filed by Pilipinas Shell Petroleum Corporation (respondent). As directed, the Solicitor General on behalf of petitioner Commissioner of Internal Revenue filed their Comment, to which respondent filed its Reply.

In our Decision promulgated on April 25, 2012, we ruled that the Court of Tax Appeals (CTA) erred in granting respondent's claim for tax refund because the latter failed to establish a tax exemption in its favor under Section 135(a) of...