PILIPINAS SHELL PETROLEUM CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 211303
- Promulgated: 2021-06-15
Keywords
National Internal Revenue Code Section 135(a), National Internal Revenue Code Section 129, National Internal Revenue Code Section 130, National Internal Revenue Code Section 131, National Internal Revenue Code Section 204, National Internal Revenue Code Section 229, National Internal Revenue Code Section 153, National Internal Revenue Code Section 155, National Internal Revenue Code Section 156, National Internal Revenue Code Section 158, National Internal Revenue Code Section 160, Stare Decisis, Fruit of the Poisonous Tree, Tax Refund, Excise Tax, Tax Exemption, stare decisis, statutory taxpayer, tax incidence, tax burden