G. R. No. 11807. September 26, 1961
COLLECTOR OF INTERNAL REVENUE, PETITIONER, VS. CONVENTION OF PHILIPPINE BAPTIST CHURCHES AND THE COURT OF TAX APPEALS, RESPONDENTS.
Decisions / Signed Resolutions September 26, 1961 DIZON, J.:
DIZON, J.:
The facts involved in this case do not show that the taxes declared
refundable in our decision promulgated on January 28, 1961 were
collected arbitrarily by petitioner. Therefore, resolving the motion
for classification filed by the latter, and conformably with our
resolution in G. R. No. L-11976 entitled Collector of Internal Revenue vs.
Antonio Prieto et al., our resolution in this case of May 10, 1961 is
clarified by extending the exemption from liability of the Collector of
Internal Revenue—that is, of the Government—to the payment of interest
on the refundable tax.
refundable in our decision promulgated on January 28, 1961 were
collected arbitrarily by petitioner. Therefore, resolving the motion
for classification filed by the latter, and conformably with our
resolution in G. R. No. L-11976 entitled Collector of Internal Revenue vs.
Antonio Prieto et al., our resolution in this case of May 10, 1961 is
clarified by extending the exemption from liability of the Collector of
Internal Revenue—that is, of the Government—to the payment of interest
on the refundable tax.
It is so ordered.
Bengzon, C. J., Padilla, Labrador, Concepcion, Reyes, J. B. L., Paredes, and De Leon, JJ., concur.