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8/11/2019 PAL vs CIR 700 SCRA 322
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8/11/2019 PAL vs CIR 700 SCRA 322
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Issues
Does PAL have legal personality to le the su!"ect clai#$
9es. PAL5s fra+hise rats it a exemptio from oth dire+t ad idre+t
taxes o its pur+hase of petroleum produ+ts uder 6e+tio 1/ of P 13$0.
he eeral rule is laid do& i 6e+tio 204:+; of the
8/11/2019 PAL vs CIR 700 SCRA 322
3/3
sale ad does ot, i ay &ay, pertai to ay of PAL5s tax priilees
+o+eri imported oods, may it e a? PAL5s tax exemptio o ex+ise tax
+osts &hi+h are merely passed o to it y the importer &he it uys
imported oods from the latter@ or ? PAL5s tax exemptio o its dire+t ex+ise
tax liaility &he it imports the oods itself. 6ee p. //$ for a i-depth
aalysis?
'ased o 6e+tio 1/ of PAL5s fra+hise, PAL5s tax exemptio priilees o
all ta*eso aiatio as, fuel ad oil may e +lassi%ed ito three 7idsB a?
all taxes due o PAL5s lo+al pur+hase of aiatio as, fuel ad oil@ ? all taxes
dire+tly due from or imposale upo the pur+haser or the seller, produ+er,
maufa+turer, or importer of aiatio as, fuel ad oil ut are illed or
passed o to PAL ad +? all taxes due o all importatios y PAL of aiatio
as, fuel, ad oil.