Taxation, 2011 Bar — Question 61

MULTIPLE CHOICE

Is an article previously exported from the Philippines subject to the payment of customs duties? (A) Yes, because all articles that are imported from any foreign country are subject to duty. (B) No, because there is no basis for imposing duties on articles previously exported from the Philippines. (C) Yes, because exemptions are strictly construed against the importer who is the taxpayer. (D) No, if it is covered by a certificate of identification and has not been improved in value.

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