The Author

The author is a practicing lawyer, who began this law blog in 2011.

Sunday, September 10, 2017

CASE DIGEST: United Airlines vs. Commissioner of Internal Revenue (Gross Philippine Billings)

G.R. No. 178788 United Airlines vs. Commissioner of Internal Revenue September 29, 2010 Facts: International airline, petitioner United Airlines, filed a claim for income tax refund. Petitioner sought to be refunded the erroneously collected income tax from in the amount of P5,028,813.23 on passenger revenue from tickets sold in the Philippines, the uplifts of which did not originate in the Philippines, arguing that it...