Professional Documents
Culture Documents
Secondary Action: before the CIR denied their claim for refund
Filed by: BOAC
Kind of action: petition for review
Court: CTA
Issue/s: assailed the assessment and prayed for the refund of the paid
amount under protest
Ruling: CTA reversed the CIR; CTA ordered the petitioner to credit BOAC the
sum of P858, 307.79 and ordered the same to cancel the assessment.
Reasoning: the proceeds of sales of passage tickets by BOAC through its
sales agency, Qantas airways, during the period in question, do not
constitute BOAC income from Philippine sources since no service of carriage
of passengers or freight was performed by BOAC within the Philippines and
therefore, said income is not subject to income tax.
Tertiary action
Filed by: CIR
Kind of action: petition for review on certiorari
Court: Supreme Court
Issue/s: 1. Whether or not the revenue raised by BOAC from sales of air
transportation tickets in the Philippines, while having no landing rights here,
constitute income of BOAC from Philippine sources, and accordingly,
taxable.
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