CIR vs Puregold Duty Free Inc
G.R. No. 202789
Facts:
Issue:
Whether or not Puregold Duty Free is liable for deficiency VAT and excise tax for its importation of distilled spirits, wines, and cigarettes.
Held:
No, Puregold Duty Free is not liable for deficiency VAT and excise tax as it has properly availed of the tax amnesty under RA 9399. under R.A. 9399 when it provides that "registered business enterprises operation prior to the effectivity of this Act within the special economic zones and freeports created pursuant to Section 15 of Republic Act No. 7227, as amended, such as the Clark Special Economic Zone created under Proclamation No. 163, series of 1993, xxx may avail themselves of the benefits of remedial tax amnesty herein granted on all applicable tax and duty liabilities, inclusive of fines, penalties, interest and other additions.
Applying the principle of expressio unio est expulsio alterius which means that the express mention of one person, thing, act, or consequence excludes all others, Puregold Duty Free is entitled and has properly availed of the tax amnesty.
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