|
ISSUE: Whether or not a sale made on a foreign military base is excluded from tax
FACTS: Petitioner questioned the payment of an income tax assessed on him by public respondent on an amount realized by him on a sale of his automobile to a member of the US Marine Corps, the transaction having taken place at the Clark Field Air Base. Petitioner contends that the base is outside Philippine territory and therefore beyond the jurisdictional power to tax. DECISION: The decision of the CTA asof May 12, 1966 denying the refund of P2,979.00 as the income tax paid by petitioner is affirmed. With costs against petitioner. RATIO DECIDENDI: No. The said foreign military bases is not a foreign soil or territory for purposes of income tax legislation. Philippine jurisdictional rights including the power to tax are preserved.
0 Comments
Leave a Reply. |
Archives
January 2021
Categories
All
|
RSS Feed
Copyright Notice
Copyright © – 2020, All Rights Reserved.
Disclaimer
This project primarily designed to assist students of law and accounting in their studies. It is merely a tool. The use of our Services does not guarantee success in obtaining a law/accounting degree nor in passing the Bar/Board Exams. We makes no warranties or representations of any kind, whether expressed or implied for the Services provided.
The cases, laws, and other publications found in this site are of public domain, collected from public sources such as the Supreme Court online library. The content however have been heavily modified, formatted, and optimized for better user experience, and are no longer perfect copies of their original. We gives no warranty for the accuracy or the completeness of the materials. We also reserves the right to further improve, add, modify, or remove content with or without prior announcements.
This site also contains materials published by the students, professors, lawyers, and other users of the our Services. These materials are owned by such users and of their sole responsibility. While we may review user-published content, please do not assume that content you are accessing has been reviewed or curated. You may report abusive content through the listed contact details.
We does not guarantee against any loss or damage caused by third persons, delays, interruptions, unavailability, or by the termination of its Services.
We reserves the right to amend the terms and policies for its Services.
Terms of Service
By using our Services, you are agreeing to these terms. Please read them carefully.
Access our Services only through the interface and instructions provided. Do not misuse the Services, or use them in such ways that may interfere their availability, or in ways that may cause discredit to you, your school, or your profession.
These terms do not give you ownership of any intellectual property rights to the content you access on our Services. Do not use content from our Services other than for personal purposes unless you obtain permission from its owner or are otherwise permitted by law. Do not remove, obscure, or alter any legal notices and attributions displayed in or along with our Services.
We may send you service announcements, administrative messages, and other information. You may opt out of some of those communications.
Our Services are designed to be accessible on mobile devices. Do not use such Services in a way that distracts you and prevents you from obeying traffic or safety laws.
We may suspend or stop providing our Services to you if you do not comply with these terms and policies or if we are investigating suspected misconduct.
Privacy
Some services require you to login or register with minimal personal information this site.
Collected Information
Collected information includes user name, email address, Facebook ID and photo. The user may also optionally provide school, year level, BAR year, profession, office, address, and other information which may assist in improving our Services.
Uses of the Information
The collected information will only be used in connection with the use or for the improvement of our Services.
Users Created Content
Content created by users are published and shared for public use. Published content is always attributed to the author through his user account. A user may remain anonymous by changing his "display name" under his profile.
Data Analytics
We conducts data analytics for the improvement of the usability and design of our Services and the user experience. These may include but not limited to tracking time spent on the site, services availed, number of contents created or shared.
Content
Our Services allow you to create casebooks, digests, outlines, notes, and other content. You retain ownership of intellectual property rights that you hold in that content.
When you create content through our Services, you give us (and those we work with) a worldwide license to use, host, store, reproduce, modify, create derivative works, communicate, publish, publicly perform, publicly display and distribute such content. This license continues even if you stop using our Services (for example: your list of cases, digests, and outlines in your casebooks).
Make sure you have the necessary rights to grant us this license for any content that you submit to our Services.
We reserves the right to review your published content and may remove materials that are offensive, abusive, of no value, or not in line with the purpose of our Services. The amount of content or materials that you publish may be limited by us.
We also used cookies in our website.
Contact Us
Copyright © – 2020, All Rights Reserved.
Disclaimer
This project primarily designed to assist students of law and accounting in their studies. It is merely a tool. The use of our Services does not guarantee success in obtaining a law/accounting degree nor in passing the Bar/Board Exams. We makes no warranties or representations of any kind, whether expressed or implied for the Services provided.
The cases, laws, and other publications found in this site are of public domain, collected from public sources such as the Supreme Court online library. The content however have been heavily modified, formatted, and optimized for better user experience, and are no longer perfect copies of their original. We gives no warranty for the accuracy or the completeness of the materials. We also reserves the right to further improve, add, modify, or remove content with or without prior announcements.
This site also contains materials published by the students, professors, lawyers, and other users of the our Services. These materials are owned by such users and of their sole responsibility. While we may review user-published content, please do not assume that content you are accessing has been reviewed or curated. You may report abusive content through the listed contact details.
We does not guarantee against any loss or damage caused by third persons, delays, interruptions, unavailability, or by the termination of its Services.
We reserves the right to amend the terms and policies for its Services.
Terms of Service
By using our Services, you are agreeing to these terms. Please read them carefully.
Access our Services only through the interface and instructions provided. Do not misuse the Services, or use them in such ways that may interfere their availability, or in ways that may cause discredit to you, your school, or your profession.
These terms do not give you ownership of any intellectual property rights to the content you access on our Services. Do not use content from our Services other than for personal purposes unless you obtain permission from its owner or are otherwise permitted by law. Do not remove, obscure, or alter any legal notices and attributions displayed in or along with our Services.
We may send you service announcements, administrative messages, and other information. You may opt out of some of those communications.
Our Services are designed to be accessible on mobile devices. Do not use such Services in a way that distracts you and prevents you from obeying traffic or safety laws.
We may suspend or stop providing our Services to you if you do not comply with these terms and policies or if we are investigating suspected misconduct.
Privacy
Some services require you to login or register with minimal personal information this site.
Collected Information
Collected information includes user name, email address, Facebook ID and photo. The user may also optionally provide school, year level, BAR year, profession, office, address, and other information which may assist in improving our Services.
Uses of the Information
The collected information will only be used in connection with the use or for the improvement of our Services.
Users Created Content
Content created by users are published and shared for public use. Published content is always attributed to the author through his user account. A user may remain anonymous by changing his "display name" under his profile.
Data Analytics
We conducts data analytics for the improvement of the usability and design of our Services and the user experience. These may include but not limited to tracking time spent on the site, services availed, number of contents created or shared.
Content
Our Services allow you to create casebooks, digests, outlines, notes, and other content. You retain ownership of intellectual property rights that you hold in that content.
When you create content through our Services, you give us (and those we work with) a worldwide license to use, host, store, reproduce, modify, create derivative works, communicate, publish, publicly perform, publicly display and distribute such content. This license continues even if you stop using our Services (for example: your list of cases, digests, and outlines in your casebooks).
Make sure you have the necessary rights to grant us this license for any content that you submit to our Services.
We reserves the right to review your published content and may remove materials that are offensive, abusive, of no value, or not in line with the purpose of our Services. The amount of content or materials that you publish may be limited by us.
We also used cookies in our website.
Contact Us