Davao Gulf Lumber Corp v CIR
GR No 117359, July 23, 1988
FACTS:
Petitioner is a licensed forest concessionaire possessing a timber license agreement. Petitioner filed a claim for refund representing 25% of the taxes paid on fuel and oils, based on Section 5, RA 1435. The CTA granted the refund but at a much lower rate based on the NIRC.
ISSUE:
Was the reduction proper?
RULING:
Yes. A tax cannot be imposed unless it is supported by the clear and express language of a statute. A claim of exemption must be clearly shown and based on language in the law too plain to be mistaken. Since the partial refund authorized under Section 5 of RA 1435 is in the nature of a tax exemption, it must be construed strictissimi juris against the grantee. A legislative lacuna cannot be filled by judicial fiat.
FACTS:
Petitioner is a licensed forest concessionaire possessing a timber license agreement. Petitioner filed a claim for refund representing 25% of the taxes paid on fuel and oils, based on Section 5, RA 1435. The CTA granted the refund but at a much lower rate based on the NIRC.
ISSUE:
Was the reduction proper?
RULING:
Yes. A tax cannot be imposed unless it is supported by the clear and express language of a statute. A claim of exemption must be clearly shown and based on language in the law too plain to be mistaken. Since the partial refund authorized under Section 5 of RA 1435 is in the nature of a tax exemption, it must be construed strictissimi juris against the grantee. A legislative lacuna cannot be filled by judicial fiat.
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