necessary in light of the efforts exerted by the payees ininducing investors (in VOICP) to involve themselves in anexperimental enterprise or a business requiring millions ofpesos.The assessment was not reasonable.
Commissioner vs. Cebu Portland CementGR L-29059, 15 December 1987First Division, Cruz (J): 4 concur
By virtue of a decision of the Court of Tax Appeals,modified by the Supreme Court, the Commissioner was ordered torefund overpayments of ad valorem taxes on cement produced andsold by the company after October 1957. The company moved for awrit of execution, which was opposed by the Commissioner on theground that the company had an outstanding sales tax liabilityto which the judgment debt had already been credited. The Courtof Tax Appeals held that the alleged sales tax liability wasstill being questioned and therefore cannot be set-off againstthe refund.
Whether the assessment of sales tax liability may beenforced, i.e. to set off against the refund.
The argument, that the assessment cannot as yet be enforcedbecause it is still being contested, loss sight of the urgencyof the need to collect taxes as “the life blood of thegovernment.” If the payment of taxes could be postponed bysimply questioning their validity, the machinery of the statewould grind to a halt and all government functions would beparalyzed. To require the Commissioner to actually refund tothe company the amount of the judgment debt. Which he will laterhave the right to distrait for payment of its sales taxliability, is an idle ritual.
Sison vs. AnchetaGR L-59431, 25 July 1984En Banc, Fernando (J): 9 concur, 2 concur in result, 1concur in separate opinion, 1 took no part
Batas Pambansa 135 was enacted. Sison, as taxpayer,alleged that its provision (Section 1) unduly discriminatedagainst him by the imposition of higher rates upon his income as