The ruling was contained in a decision written by Justice Ramon Paul L. Hernando and made public on Thursday, April 20. It granted the appeal filed by Petron.
Thereafter, Petron filed administrative claims for refund with the BIR. It said the excise taxes were erroneously, wrongfully, illegally and excessively imposed and collected by BIR. “Thus, the CTA Special Second Division erroneously applied the doctrine of strict construction against the taxpayer in this case.
“Simply put, insofar as excise tax is concerned, non-taxability is the rule, while taxability is the exception. Verily, since alkylate is not categorically covered by Section 148 of the 1997 NIRC, as amended, the doubt should beresolved in petitioner's favor. As burdens, taxes should not be unduly exacted nor assumed beyond the plain meaning of the tax laws.
“Consequently, the payment of excise taxes by petitioner upon its importation of alkylate is deemed illegal and erroneous in the absence of a specific provision of law that distinctly and categorically imposes tax thereon.
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