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    Reagan VS Tax Commissioner GR-L26379

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    2F SABELLANO, ALVIN
    The Philippines Supreme Court ruled that the Philippines can levy taxes on sales made within a US military base located in the Philippines. While the US exercises jurisdiction over offenses committed on the base, the base is considered part of Philippine territory. Prior cases that prevented taxation did so based on self-imposed limitations by the Philippines government, not because the base was equivalent to US territory. The sovereignty and power of taxation of the Philippines is not precluded within a US military base.

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    Reagan VS Tax Commissioner GR-L26379

    Uploaded by

    2F SABELLANO, ALVIN
    57 views1 page
    The Philippines Supreme Court ruled that the Philippines can levy taxes on sales made within a US military base located in the Philippines. While the US exercises jurisdiction over offenses committed on the base, the base is considered part of Philippine territory. Prior cases that prevented taxation did so based on self-imposed limitations by the Philippines government, not because the base was equivalent to US territory. The sovereignty and power of taxation of the Philippines is not precluded within a US military base.

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    REAGAN VS TAX COMMISSIONER GR-L26379

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    The Philippines Supreme Court ruled that the Philippines can levy taxes on sales made within a US military base located in the Philippines. While the US exercises jurisdiction over offenses committed on the base, the base is considered part of Philippine territory. Prior cases that prevented taxation did so based on self-imposed limitations by the Philippines government, not because the base was equivalent to US territory. The sovereignty and power of taxation of the Philippines is not precluded within a US military base.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    57 views1 page

    Reagan VS Tax Commissioner GR-L26379

    Uploaded by

    2F SABELLANO, ALVIN
    The Philippines Supreme Court ruled that the Philippines can levy taxes on sales made within a US military base located in the Philippines. While the US exercises jurisdiction over offenses committed on the base, the base is considered part of Philippine territory. Prior cases that prevented taxation did so based on self-imposed limitations by the Philippines government, not because the base was equivalent to US territory. The sovereignty and power of taxation of the Philippines is not precluded within a US military base.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    CONSTITUTIONAL LAW I – 1F ISSUES

    TOPIC: ARTICLE 1-SOVERIEGNITY W/N the country can levy a tax on sales made in the US
    military base – an alleged seclusion to the Philippine territory.
    G.R. No. L-26379 December 27, 1969
    WILLIAM REGAN, petitioner,
    RULING
    vs.
    Yes.
    COMMISSIONER OF INTERNAL REVENUE, respondent.
    The military air base leased by the US is not a US
    FERNANDO, J.:
    territory. The sovereignty of the Philippines, and its power of
    taxation is not precluded in a US military base. The People v.
    Acierto provided
    FACTS
    “By the [Military Bases] Agreement, it should be noted,
    1. Petitioner William Reagan is a civilian service the Philippine Government merely consents that the
    employee in US military base – Clark Air Base in United States exercise jurisdiction in certain cases. The
    the Philippines, He engaged in a selling of his car to consent was given purely as a matter of comity,
    an another American, a US soldier named William courtesy, or expediency over the bases as part of the
    Johnson Philippine territory or divested itself completely of
    jurisdiction over offenses committed therein."
    2. Upon that, the internal revenue service of the
    Philippines levied him a tax. He paid but sought a In citing previous cases that tax were not levied, he erred
    refund, claiming that the revenue service cannot because those restrictions are imposed by the Philippines to her
    impose tax obligation on him for the sale was made sovereign at its own discretion as a part of the sovereignty’s
    on a US military base – a US territory they claimed nature of auto-limitation. That limitation must come from the
    State itself and not from someone else. Thus, the Courtb
    3. The Court of Tax Appeals dismissed his petition affirmed the appellate court’s decision.
    and affirmed his tax obligation.

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