G.R. No. L-13250 October 29, 1971 THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. ANTONIO
CAMPOS RUEDA, respondent..
FACTS:
The deceased is a Spanish national having been a resident of Tangier, Morocco from 1931 up to the time of her death in 1955. Antonio Campos Rueda, as administrator of the estate of the late Estrella Soriano Vda. de Cerdeira, was held liable for the sum of P161,874.95 as deficiency estate and inheritance taxes for the transfer of intangible personal properties in the Philippines
ISSUE:
Whether or not the requisites of statehood, or at least so much thereof as may be necessary for the acquisition of an international personality, must be satisfied for a "foreign country" like Tangier to fall within the exemption of Section 122 of the National Internal Revenue Code
RULING:
No, international law do not exact independence as a condition of statehood. Thus, it falls under the exemption.
The controlling legal provision as noted is a proviso in Section 122 of the National Internal Revenue Code. It reads thus: "That no tax shall be collected under this Title in respect of intangible personal property (a) if the decedent at the time of his death was a resident of a foreign country which at the time of his death did not impose a transfer tax or death tax of any character in respect of intangible person property of the Philippines not residing in that foreign country, or (b) if the laws of the foreign country of
which the decedent was a resident at the time of his death allow a similar exemption from transfer taxes or death taxes of every character in respect of intangible personal property owned by citizens of the Philippines not residing in that foreign country."
Even on the assumption then that Tangier is bereft of international personality, petitioner has not successfully made out a case.
FACTS:
The deceased is a Spanish national having been a resident of Tangier, Morocco from 1931 up to the time of her death in 1955. Antonio Campos Rueda, as administrator of the estate of the late Estrella Soriano Vda. de Cerdeira, was held liable for the sum of P161,874.95 as deficiency estate and inheritance taxes for the transfer of intangible personal properties in the Philippines
ISSUE:
Whether or not the requisites of statehood, or at least so much thereof as may be necessary for the acquisition of an international personality, must be satisfied for a "foreign country" like Tangier to fall within the exemption of Section 122 of the National Internal Revenue Code
RULING:
No, international law do not exact independence as a condition of statehood. Thus, it falls under the exemption.
The controlling legal provision as noted is a proviso in Section 122 of the National Internal Revenue Code. It reads thus: "That no tax shall be collected under this Title in respect of intangible personal property (a) if the decedent at the time of his death was a resident of a foreign country which at the time of his death did not impose a transfer tax or death tax of any character in respect of intangible person property of the Philippines not residing in that foreign country, or (b) if the laws of the foreign country of
which the decedent was a resident at the time of his death allow a similar exemption from transfer taxes or death taxes of every character in respect of intangible personal property owned by citizens of the Philippines not residing in that foreign country."
Even on the assumption then that Tangier is bereft of international personality, petitioner has not successfully made out a case.
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