7/21/2019 CIR v. Guerrero

http://slidepdf.com/reader/full/cir-v-guerrero 1/1

ISSUE: WON Section 142 of NIRC allowing filipinos a 50% refund caould be availbed by citizens of the USTaxes paid on gasoline used in aviation

NIRCOrdinance - parity rights. also applies to Filipinos? (April 9, 1947)

For tax exemption to exist, must be stated without doubt

No such language in OrdinanceAt the time ordinance took effect, rule against tax exemption was strict (strictissini juris). Plain departure to predicate exemption where none was granted

Presume framed in light of prior and existing laws and with reference to them

Held : not entitled to refund. Sustain CIR, CTA reverse