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CIR vs. San Miguel

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, v. SAN MIGUEL CORPORATION, RESPONDENT.

G.R. Nos. 205045 & 205723 | 2017-01-25

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION
 
DECISION
 
LEONEN, J.:
 
These consolidated cases consider whether "San Mig Light" is a new brand or a variant of one of San Miguel Corporation's existing beer brands, and whether the Bureau of Internal Revenue may issue notices of discrepancy that effectively changes "San Mig Light" 's classification from new brand to variant. The issues involve an application of Section 143 of the 1997 National Internal Revenue Code (Tax Code), as amended, on the definition of a variant, which is subject to a...