Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1961 > September 1961 Decisions > G.R. No. L-11807 September 26, 1961 - COLLECTOR OF INTERNAL REVENUE v. CONVENTION OF PHIL. BAPTIST CHURCHES, ET AL. :




PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-11807. September 26, 1961.]

COLLECTOR OF INTERNAL REVENUE, Petitioner, v. CONVENTION OF PHILIPPINE BAPTIST CHURCHES and THE COURT OF TAX APPEALS, Respondents.


R E S O L U T I O N *


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 clarification filed by the latter, and conformably with our resolution in G. R. No. L-11976 entitled Collector of Internal Revenue v. Antonio Prieto Et. Al., our resolution in this case of May 19, 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.

Endnotes:



* Editor’s Note: See Decision in 1 SCRA 115.




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