g.r. 168056abakadavs.ermita

8/20/2019 g.r. 168056abakadavs.ermita

1/67

EN BANC

ABAKADA GURO PARTY LIST

(Formerly AASJAS) OFFICERSSAMSON S. ALCANTARA a! ED"INCENT S. ALBANO#

G.R. No. $%&'%

Petitioners, Present:

DAVIDE, JR., C. J .,

PUNO, PANGANIBAN, QUISUMBING,

YNARES-SANTIAGO,

SANDOVAL-GUTIERRE,- !ers"s - #ARPIO,

AUSTRIA-MARTINE, #ORONA, #ARPIO-MORALES, #ALLEJO, SR., A#UNA, TINGA, #$I#O-NAARIO, and

GAR#IA, JJ .TE ONORABLE E*ECUTI"ESECRETARY EDUARDO ERMITA+ONORABLE SECRETARY OFTE DEPARTMENT OF FINANCECESAR PURISIMA+ a!ONORABLE COMMISSIONER OF INTERNAL RE"ENUEGUILLERMO PARAYNO# JR.#

Res%on&ents.

' - - - - - - - - - - - - - - - - - - - - - - - - - '

A,UILINO ,. PIMENTEL# JR.#LUISA P. EJERCITO-ESTRADA#JINGGOY E. ESTRADA# PANFILOM. LACSON# ALFREDO S. LIM#

G.R. No. $%&'/


2/67

JAMBY A.S. MADRIGAL# ANDSERGIO R. OSME0A III# Petitioners,

- !ers"s -

E*ECUTI"E SECRETARYEDUARDO R. ERMITA# CESAR ".PURISIMA# SECRETARY OFFINANCE# GUILLERMO L.PARAYNO# JR.# COMMISSIONER OF TE BUREAU OF INTERNALRE"ENUE#

Res%on&ents.

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ASSOCIATION OF PILIPINASSELL DEALERS# INC. re1re2e3e!4y 532 Pre25!e3# ROSARIOANTONIO+ PETRON DEALERS6ASSOCIATION re1re2e3e! 4y 532Pre25!e3# RUT E. BARBIBI+ASSOCIATION OF CALTE*DEALERS6 OF TE PILIPPINESre1re2e3e! 4y 532 Pre25!e3#MERCEDITAS A. GARCIA+ROSARIO ANTONIO !o57 4825e228!er 39e ame a! 23yle o: ;ANBNORT SELL SER"ICESTATION N.

DOMINGO


3/67

EFREN SOTTO !o57 4825e22 8!er39e ame a! 23yle o: ;RED FIELDSELL SER"ICE STATION


4/67

"5e-Pre25!e3 :or O1era35o2#JOSELITO F. FLORDELI=A+MOTORISTS6 AR"ARDCORPORATION re1re2e3e! 4y 532"5e-Pre25!e3 :or O1era35o2#JOSELITO F. FLORDELI=A+MOTORISTS6 ERITAGECORPORATION re1re2e3e! 4y 532"5e-Pre25!e3 :or O1era35o2#JOSELITO F. FLORDELI=A+PILIPPINE STANDARD OILCORPORATION re1re2e3e! 4y 532"5e-Pre25!e3 :or O1era35o2#JOSELITO F. FLORDELI=A+

ROMEO MANUEL !o57 4825e228!er 39e ame a! 23yle o: ;ROMMAN GASOLINE STATION


5/67

CUSTODIO# OSCAR G.MALAPITAN# BENJAMIN C.AGARAO# JR. JUAN EDGARDO M.ANGARA# JUSTIN MARC SB.CIPECO# FLORENCIO G. NOEL#MUJI" S. ATAMAN# RENATO B.MAGTUBO# JOSEP A.SANTIAGO# TEOFISTO DL.GUINGONA III# RUY ELIAS C.LOPE=# RODOLFO ,. AGBAYANIa! TEODORO A. CASI0O# Petitioners,

- !ers"s -

CESAR ". PURISIMA# 5 952a1a53y a2 Sere3ary o: F5ae#GUILLERMO L. PARAYNO# JR.# 5952 a1a53y a2 Comm5225oer o: I3eral Ree8e# a! EDUARDO R.ERMITA# 5 952 a1a53y a2 Ee835eSere3ary#

Res%on&ents.

' - - - - - - - - - - - - - - - - - - - - - - - - - '

BATAAN GO"ERNOR ENRI,UE T.GARCIA# JR.

G.R. No. $%&/'

Petitioner,

- !ers"s -

ON. EDUARDO R. ERMITA# 5 952

a1a53y a2 39e Ee835e Sere3ary+ON. MARGARITO TE"ES# 5 952a1a53y a2 Sere3ary o: F5ae+ON. JOSE MARIO BUNAG# 5 952a1a53y a2 39e OIC Comm5225oer o: 39e B8rea8 o: I3eral Ree8e+ a!ON. ALE*ANDER ARE"ALO# 5


6/67

952 a1a53y a2 39e OIC Comm5225oero: 39e B8rea8 o: C823om2#

Pro(")*+te&:

Res%on&ents. Se%te(er , //0

' - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - '

D E C I S I O N

AUSTRIA-MARTINE=# J .

T1e e'%enses o2 *o!ern(ent, 1+!in* 2or t1eir o3e4t t1e interest o2 +)),

s1o")& e orne 5 e!er5one, +n& t1e (ore (+n en3o5s t1e +&!+nt+*es o2 so4iet5,t1e (ore 1e o"*1t to 1o)& 1i(se)2 1onore& in 4ontri"tin* to t1ose e'%enses.

-Anne Roert J+46"es T"r*ot 788-89

;ren41 st+tes(+n +n& e4ono(ist

Mo"ntin* "&*et &e2i4it, re!en"e *ener+tion, in+&e6"+te 2is4+) +))o4+tion 2or

e&"4+tion, in4re+se& e(o)"(ents 2or 1e+)t1


7/67

House Bill No. 3555


8/67

On M+5 @, //0, t1e enro))e& 4o%5 o2 t1e 4onso)i&+te& $o"se +n& Sen+te

!ersion


9/67

J. PANGANIBAN : . . . (iti*+tin* (e+s"res . . .

ATTY. BANIQUED : Yes, Yo"r $onor.

J. PANGANIBAN : As + (+tter o2 2+4t + %+rt o2 t1e (iti*+tin* (e+s"res


10/67

ATTY. BANIQUED : Yes, Yo"r $onor.

J. PANGANIBAN : A)ri*1t. So t1+tHs one re+son


11/67

Petitioners +r*"e t1+t t1e )+< is "n4onstit"tion+), +s it 4onstit"tes

++n&on(ent 5 #on*ress o2 its e'4)"si!e +"t1orit5 to 2i' t1e r+te o2 t+'es "n&er

Arti4)e VI, Se4tion 97 o2 t1e ?98 P1i)i%%ine #onstit"tion.

G.R. No. $%&'/

On J"ne ?, //0, Sen. A6"i)ino Q. Pi(ente), Jr., et al., 2i)e& + %etition

2or certiorari )i=e


12/67

Section , +(en&in* Se4tion / 7A7 o2 t1e NIR#, re6"irin* t1+t t1e

in%"t t+' on &e%re4i+)e *oo&s s1+)) e +(ortiKe& o!er + /-(ont1 %erio&,

i2 t1e +46"isition, e'4)"&in* t1e VAT 4o(%onents, e'4ee&s One Mi))ionPesos 7P, ///,///.//

Section , +(en&in* Se4tion / 7B o2 t1e NIR#, i(%osin* + 8/ )i(iton t1e +(o"nt o2 in%"t t+' to e 4re&ite& +*+inst t1e o"t%"t t+' +n&

@ Section !", +(en&in* Se4tion 74 o2 t1e NIR#, +"t1oriKin* t1eGo!ern(ent or +n5 o2 its %o)iti4+) s"&i!isions, instr"(ent+)ities or

+*en4ies, in4)"&in* GO##s, to &e&"4t + 0 2in+)


13/67

L+st)5, %etitioners 4onten& t1+t t1e 8/ )i(it is +n5t1in* "t %ro*ressi!e,

!io)+ti!e o2 Arti4)e VI, Se4tion 97 o2 t1e #onstit"tion, +n& t1+t it is t1e s(+))er

"sinesses


14/67

RESPONDENTS6 COMMENT

T1e O22i4e o2 t1e So)i4itor Gener+) 7OSG 2i)e& + #o((ent in e1+)2 o2

res%on&ents. Pre)i(in+ri)5, res%on&ents 4onten& t1+t R.A. No. ?@@8 en3o5s t1e

%res"(%tion o2 4onstit"tion+)it5 +n& %etitioners 2+i)e& to 4+st &o"t on its !+)i&it5.

Re)5in* on t1e 4+se o2 #olentino vs. Secretary o$ %inance, @0 S#RA

@/ 7??, res%on&ents +r*"e t1+t t1e %ro4e&"r+) iss"es r+ise& 5 %etitioners, i.e.,

)e*+)it5 o2 t1e i4+(er+) %ro4ee&in*s, e'4)"si!e ori*in+tion o2 re!en"e (e+s"res

+n& t1e %o


15/67

+. Arti4)e VI, Se4tion , +n&

. Arti4)e VI, Se4tion 7

SUBSTANTI"E ISSUES

. C1et1er Se4tions , 0 +n& o2 R.A. No. ?@@8, +(en&in* Se4tions /,

/8 +n& /9 o2 t1e NIR#, !io)+te t1e 2o))o


16/67

t+' 4o(%"te& "n&er t1e F4ost &e&"4tion (et1o& +n&


17/67

De)etin* entire)5 t1e no pass-on %ro!isions 2o"n& in ot1 t1e $o"se +n&

Sen+te i))s

@ Insertin* t1e %ro!ision i(%osin* + 8/ )i(it on t1e +(o"nt o2 in%"t t+' to

e 4re&ite& +*+inst t1e o"t%"t t+' +n&

In4)"&in* t1e +(en&(ents intro&"4e& on)5 5 Sen+te Bi)) No. ?0/

re*+r&in* ot1er =in&s o2 t+'es in +&&ition to t1e !+)"e-+&&e& t+'.

Petitioners no< esee41 t1e #o"rt to &e2ine t1e %o


18/67

T1e #1+ir(+n o2 t1e $o"se %+ne) (+5 e inter%e))+te& on t1e #on2eren4e

#o((ittee Re%ort %rior to t1e !otin* t1ereon. T1e $o"se s1+)) !ote on t1e#on2eren4e #o((ittee Re%ort in t1e s+(e (+nner +n& %ro4e&"re +s it !otes on +

i)) on t1ir& +n& 2in+) re+&in*.

R")e II, Se4tion @0 o2 t1e R")es o2 t1e Sen+te st+tes:

Se4. @0. In t1e e!ent t1+t t1e Sen+te &oes not +*ree


19/67

In t1e re4ent 4+se o2 %ari(as vs. #he )*ecutive Secretary,/ t1e #o"rt )n

Banc, 8a5mo82ly reiter+te& +n& e(%1+siKe& its +&1eren4e to t1e Fenro))e& i))

&o4trine, t1"s, &e4)inin* t1erein %etitionersH %)e+ 2or t1e #o"rt to *o e1in& t1e

enro))e& 4o%5 o2 t1e i)). Ass+i)e& in s+i& 4+se


20/67

82a7e 5ll o3 5al5!a3e 39e a35o (3ae 4y a !el54era35e4o!y) 9e 39e re85253e 8m4er o: mem4er2 9ae a7ree! 3o a1ar358lar mea28re. 7E(%1+sis s"%%)ie&

T1e 2ore*oin* &e4)+r+tion is e'+4t)5 in %oint


21/67

@000 +n& @8/0 on one 1+n&, +n& Sen+te Bi)) No. ?0/ on t1e ot1er, re!e+)s t1+t

t1ere


22/67

en&-"sers. VAT s1+)) e

+sore& 5 *ener+tion,

tr+ns(ission, +n& &istri"tion4o(%+nies.

With regard to 70& li'it on in%ut ta( )redit

Pro!i&es t1+t t1e in%"t

t+' 4re&it 2or 4+%it+)*oo&s on


23/67

+n& t1e VAT i(%ose& on s+)e o2 %etro)e"( %ro&"4ts s1o")& not e %+sse& on to

4ons"(ers, +s %ro%ose& in t1e $o"se i)) 7@ in


24/67

41ose to sett)e s"41 &is+*ree(ent 5 +)to*et1er &e)etin* 2ro( its Re%ort +n5 no

pass-on %ro!ision.

@. Cit1 re*+r& to t1e &is+*ree(ent on


25/67

. Cit1 re*+r& to t1e +(en&(ents to ot1er %ro!isions o2 t1e NIR# on

4or%or+te in4o(e t+', 2r+n41ise, %er4ent+*e +n& e'4ise t+'es, t1e 4on2eren4e

4o((ittee &e4i&e& to in4)"&e s"41 +(en&(ents +n& +si4+))5 +&o%te& t1e

%ro!isions 2o"n& in Sen+te Bi)) No. ?0/,


26/67

R+)%1 Re4to, #1+ir(+n o2 t1e Sen+te P+ne), e'%)+ine& t1e re+son 2or &e)etin*

t1e no pass-on %ro!ision in t1is


27/67

Bi4+(er+) #on2eren4e #o((ittee. In t1e e+r)ier 4+ses o2 Philippine udes

Association vs. Prado? +n& #olentino vs. Secretary o$ %inance,@/ t1e #o"rt

re4o*niKe& t1e )on*-st+n&in* )e*is)+ti!e %r+4ti4e o2 *i!in* s+i& 4on2eren4e

4o((ittee +(%)e )+tit"&e 2or 4o(%ro(isin* &i22eren4es et


28/67

Nor is t1ere +n5 re+son 2or re6"irin* t1+t t1e #o((itteeHs Re%ort in t1ese

4+ses ("st 1+!e "n&er*one t1ree re+&in*s in e+41 o2 t1e t


29/67

T+' on Persons E'e(%t 2ro( VAT

8 Per4ent+*e T+' on &o(esti4 4+rriers +n& =ee%ers

o2 G+r+*e

? T+' on 2r+n41ises

T+' on +n=s +n& Non-B+n= ;in+n4i+)Inter(e&i+ries

9 E'4ise T+' on (+n"2+4t"re& oi)s +n& ot1er 2"e)s

0 E'4ise T+' on (iner+) %ro&"4ts

@ Re*istr+tion re6"ire(ents

@8 Iss"+n4e o2 re4ei%ts or s+)es or 4o((er4i+)

in!oi4es

99 Dis%osition o2 In4re(ent+) Re!en"e

Petitioners 4)+i( t1+t t1e +(en&(ents to t1ese %ro!isions o2 t1e NIR# &i&

not +t +)) ori*in+te 2ro( t1e $o"se. T1e5 +!er t1+t $o"se Bi)) No. @000 %ro%ose&

+(en&(ents on)5 re*+r&in* Se4tions /, /8, /9, / +n& o2 t1e NIR#,


30/67

&e+)in* (+in)5


31/67

Sin4e t1ere is no 6"estion t1+t t1e re!en"e i)) e'4)"si!e)5 ori*in+te& in

t1e $o"se o2 Re%resent+ti!es, t1e Sen+te


32/67

eoomy. Oe 289 o11or3853y 52 a re5e o: e52357 3a ra3e2# eal8a35739e releae 75e o8r 1re2e3 o!535o2.@ 7E(%1+sis s"%%)ie&

Not+)5 t1ere2ore, t1e (+in %"r%ose o2 t1e i))s e(+n+tin* 2ro( t1e $o"se

o2 Re%resent+ti!es is to rin* in siKe+)e re!en"es 2or t1e *o!ern(ent

to s"%%)e(ent o"r 4o"ntr5Hs serio"s 2in+n4i+) %ro)e(s, +n& i(%ro!e t+'

+&(inistr+tion +n& 4ontro) o2 t1e )e+=+*es in re!en"es 2ro( in4o(e t+'es +n&

!+)"e-+&&e& t+'es. As t1ese 1o"se i))s


33/67

T1e res%onsii)it5


34/67

To reiter+te, t1e se4tions intro&"4e& 5 t1e Sen+te +re *er(+ne to t1e s"3e4t

(+tter +n& %"r%oses o2 t1e 1o"se i))s,


35/67

1ere3 ($)# a:3er ay o: 39e :ollo57 o!535o2 9a2 4ee2a352:5e!. (5) al8e-a!!e! 3a olle35o a2 a 1ere3a7e o: Gro22

Dome235 Pro!83 (GDP) o: 39e 1re5o82 year eee!2

3o a! :o8r-:5:39 1ere3 ( @Q) or (55) a35oal 7oerme3 !e:553 a2 a 1ere3a7e o: GDP o:

39e 1re5o82 year eee!2 oe a! oe-9al: 1ere3 ($ ).

SE#. 0. Se4tion /8 o2 t1e s+(e #o&e, +s +(en&e&, is 1ere5 2"rt1er

+(en&e& to re+& +s 2o))o


36/67

*ross re4ei%ts &eri!e& 2ro( t1e s+)e or e'41+n*e o2

ser!i4es: 1ro5!e!# 39a3 39e Pre25!e3# 81o 39ereomme!a35o o: 39e Sere3ary o: F5ae# 29all# e::e35eJa8ary $# ''%# ra52e 39e ra3e o: al8e-a!!e! 3a 3o 3ele1ere3 ($)# a:3er ay o: 39e :ollo57 o!535o2 9a2 4ee

2a352:5e!. (5) al8e-a!!e! 3a olle35o a2 a 1ere3a7e o: Gro22

Dome235 Pro!83 (GDP) o: 39e 1re5o82 year eee!23o a! :o8r-:5:39 1ere3 ( @Q) or

(55) a35oal 7oerme3 !e:553 a2 a 1ere3a7e o: GDP o: 39e 1re5o82 year eee!2 oe a! oe-9al: 1ere3 ($ ). 7E(%1+sis s"%%)ie&

Petitioners +))e*e t1+t t1e *r+nt o2 t1e stand-by authority to t1e Presi&ent to

in4re+se t1e VAT r+te is + !irt"+) +&i4+tion 5 #on*ress o2 its e'4)"si!e %o


37/67

1er s"or&in+tes )i=e t1e Se4ret+r5 o2 ;in+n4e, 5 (+n&+tin* t1e 2i'in* o2 t1e t+'

r+te 5 t1e Presi&ent "%on t1e re4o((en&+tion o2 t1e Se4ret+r5 o2 ;in+n4e.

Petitioners Pi(ente), et al. +!er t1+t t1e Presi&ent 1+s +(%)e %o


38/67

Cit1 res%e4t to t1e Le*is)+t"re, Se4tion o2 Arti4)e VI o2 t1e #onstit"tion

%ro!i&es t1+t Fthe :eislative po;er shall be vested in the 'onress o$

the Philippines ;hich shall consist o$ a Senate and a


39/67

in&i4+tes t1e 4ir4"(st+n4es "n&er


40/67

!e3erm5e! 4y 39e le752la38re. I o39er or!2# 39e le752la38re# a2 53 52 532 !83y3o !o# !e3erm5e2 39a3# 8!er 75e 5r8m23ae2# er3a5 ee835e ora!m5523ra35e a35o 52 3o 4e 3ae# a! 39a3# 8!er o39er 5r8m23ae2#!5::ere3 or o a35o a3 all 52 3o 4e 3ae. ?9a3 52 3982 le:3 3o 39ea!m5523ra35e o::55al 52 o3 39e le752la35e !e3erm5a35o o: 9a3 184l5

1ol5y !ema!2# 483 25m1ly 39e a2er3a5me3 o: 9a3 39e :a32 o: 39e a2ere85re 3o 4e !oe aor!57 3o 39e 3erm2 o: 39e la 4y 959 9e 52 7oere!.T9e e::55ey o: a A3 a2 a !elara35o o: le752la35e 5ll m823# o: o8r2e#ome :rom Co7re22# 483 39e a2er3a5me3 o: 39e o357ey 81o 95939e A3 29all 3ae e::e3 may 4e le:3 3o 289 a7e5e2 a2 53 may !e257a3e. T9ele752la38re# 39e# may 1ro5!e 39a3 a la 29all 3ae e::e3 81o 39e 9a11e57o: :838re 21e5:5e! o357e5e2 lea57 3o 2ome o39er 1er2o or 4o!y 39e1oer 3o !e3erm5e 9e 39e 21e5:5e! o357ey 9a2 ar52e. 7E(%1+siss"%%)ie&.

In )du vs. )ricta,8 t1e #o"rt reiter+te&:

C1+t 4+nnot e &e)e*+te& is t1e +"t1orit5 "n&er t1e #onstit"tion to (+=e

)+


41/67

e )e2t to t1e(, in4)"&in* t1e %o


42/67

+&(inistr+tion o2 t1e in4re+se r+te "n&er t1e )+< is 4ontin*ent. T1e )e*is)+t"re 1+s

(+&e t1e o%er+tion o2 t1e r+te e22e4ti!e J+n"+r5 , //, 4ontin*ent "%on +

s%e4i2ie& 2+4t or 4on&ition. It )e+!es t1e entire o%er+tion or non-o%er+tion o2 t1e

r+te "%on 2+4t"+) (+tters o"tsi&e o2 t1e 4ontro) o2 t1e e'e4"ti!e.

No &is4retion


43/67

C1en one s%e+=s o2 t1e Se4ret+r5 o2 ;in+n4e +s t1e +)ter e*o o2 t1e

Presi&ent, it si(%)5 (e+ns t1+t +s 1e+& o2 t1e De%+rt(ent o2 ;in+n4e 1e is t1e

+ssist+nt +n& +*ent o2 t1e #1ie2 E'e4"ti!e. T1e (")ti2+rio"s e'e4"ti!e +n&

+&(inistr+ti!e 2"n4tions o2 t1e #1ie2 E'e4"ti!e +re %er2or(e& 5 +n& t1ro"*1 t1e

e'e4"ti!e &e%+rt(ents, +n& t1e +4ts o2 t1e se4ret+ries o2 s"41 &e%+rt(ents, s"41 +s

t1e De%+rt(ent o2 ;in+n4e, %er2or(e& +n& %ro(")*+te& in t1e re*")+r 4o"rse o2

"siness, +re, "n)ess &is+%%ro!e& or re%ro+te& 5 t1e #1ie2 E'e4"ti!e,

%res"(%ti!e)5 t1e +4ts o2 t1e #1ie2 E'e4"ti!e. T1e Se4ret+r5 o2 ;in+n4e, +s s"41,

o44"%ies + %o)iti4+) %osition +n& 1o)&s o22i4e in +n +&!isor5 4+%+4it5, +n&, in t1e

)+n*"+*e o2 T1o(+s Je22erson, s1o")& e o2 t1e Presi&ents oso( 4on2i&en4e

+n&, in t1e )+n*"+*e o2 Attorne5-Gener+) #"s1in*, is Fs"3e4t to t1e &ire4tion o2 t1e Presi&ent.00

In t1e %resent 4+se, in (+=in* 1is re4o((en&+tion to t1e Presi&ent on t1e

e'isten4e o2 eit1er o2 t1e t


44/67

#on*ress si(%)5 *r+nte& t1e Se4ret+r5 o2 ;in+n4e t1e +"t1orit5 to +s4ert+in

t1e e'isten4e o2 + 2+4t, n+(e)5,


45/67

B. #he !"= 3ncrease +A# Rate Does /ot 3&pose an

Un$air and Unnecessary Additional #a* Burden

Petitioners Pi(ente), et al. +r*"e t1+t t1e in4re+se in t1e VAT r+te

i(%oses +n "n2+ir +n& +&&ition+) t+' "r&en on t1e %eo%)e. Petitioners +)so +r*"e

t1+t t1e in4re+se, &e%en&ent on +n5 o2 t1e 4on&itions set 2ort1 in t1e

4onteste& %ro!isions, is +(i*"o"s e4+"se it &oes not st+te i2 t1e VAT r+te


46/67

4o"rts see=in* t1e )e*is)+ti!e intent, t1e )+< ("st e t+=en +s it is, &e!oi& o2

3"&i4i+) +&&ition or s"tr+4tion.

Petitioners +)so 4onten& t1+t t1e in4re+se in t1e VAT r+te,


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T1e %rin4i%)e o2 2is4+) +&e6"+45 +s + 41+r+4teristi4 o2 + so"n& t+' s5ste(


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%osition


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C1et1er Se4tion 9 o2 R.A. No. ?@@8, +(en&in* Se4tions /7A7 +n& /7B o2

t1e NIR# +n& Se4tion o2 R.A. No. ?@@8, +(en&in* Se4tion 7# o2 t1e

NIR#, !io)+te t1e 2o))o


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t1e !+)"e-+&&e& t+' due on t1e s+)e or )e+se o2 t+'+)e *oo&s or %ro%erties or

ser!i4es 5 +n5 %erson re*istere& or re6"ire& to re*ister "n&er t1e )+


51/67

On t1e ot1er 1+n&, it +%%e+rs t1+t %etitioner G+r4i+ 2+i)e& to 4o(%re1en& t1e

o%er+tion o2 t1e 8/ )i(it+tion on t1e in%"t t+'. A44or&in* to %etitioner, t1e

)i(it+tion on t1e 4re&it+)e in%"t t+' in e22e4t +))o


52/67

&one is 2or t1e %ersont+'%+5er to +%%)5 or 4re&it t1ese in%"t t+'es, +s e!i&en4e& 5

re4ei%ts, +*+inst 1is o"t%"t t+'es.

Petitioners Asso4i+tion o2 Pilipinas S1e)) De+)ers, In4., et al. +)so +r*"e t1+t

t1e in%"t t+' %+rt+=es t1e n+t"re o2 + %ro%ert5 t1+t (+5 not e 4on2is4+te&,

+%%ro%ri+te&, or )i(ite&


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Provided , T1+t t1e in%"t t+' on *oo&s %"r41+se& or i(%orte& in + 4+)en&+r

(ont1 2or "se in tr+&e or "siness 2or


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7# Cit11o)&in* o2 V+)"e-+&&e& T+'. T1e Go!ern(ent or +n5 o2 its

%o)iti4+) s"&i!isions, instr"(ent+)ities or +*en4ies, in4)"&in* *o!ern(ent-o


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SE#TION .08. Cit11o)&in* o2 T+' +t So"r4e

7A ;in+) Cit11o)&in* T+'. Un&er t1e 2in+)


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inst+))(ent %+5(ent


57/67

%oint


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T1e e6"+) %rote4tion 4)+"se &oes not re6"ire t1e "ni!ers+) +%%)i4+tion o2 t1e

)+


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In t1is 4+se, t1e t+' )+< is "ni2or( +s it %ro!i&es + st+n&+r& r+te o2 / or

/ 7or on +)) *oo&s +n& ser!i4es. Se4tions , 0 +n& o2 R.A. No. ?@@8,

+(en&in* Se4tions /, /8 +n& /9, res%e4ti!e)5, o2 t1e NIR#, %ro!i&e 2or + r+te

o2 / 7or on s+)e o2 *oo&s +n& %ro%erties, i(%ort+tion o2 *oo&s, +n& s+)e o2

ser!i4es +n& "se or )e+se o2 %ro%erties. T1ese s+(e se4tions +)so %ro!i&e 2or + /

r+te on 4ert+in s+)es +n& tr+ns+4tion.

Neit1er &oes t1e )+< (+=e +n5 &istin4tion +s to t1e t5%e o2 in&"str5 or tr+&e

t1+t


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Se4tion /?7!, i.e., tr+ns+4tions


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I. T1e s"3e4ts o2 e!er5 st+te o"*1t to 4ontri"te to


62/67

4ert+in tr+ns+4tions 7R.A. No. 88, W@, +(en&in* W/ 7 o2 t1e NIR#,


63/67

T1ere ein* no 4onstit"tion+) i(%e&i(ent to t1e 2")) en2or4e(ent +n&

i(%)e(ent+tion o2 R.A. No. ?@@8, t1e te(%or+r5 restr+inin* or&er iss"e& 5 t1e

#o"rt on J")5 , //0 is LIFTED "%on 2in+)it5 o2 1erein &e4ision.

SO ORDERED.

MA. ALICIA AUSTRIA-MARTINE=Asso4i+te J"sti4e

CE #ON#UR:

ILARIO G. DA"IDE# JR.#1ie2 J"sti4e

REYNATO S. PUNO Asso4i+te J"sti4e

ARTEMIO ". PANGANIBAN Asso4i+te J"sti4e

LEONARDO A. ,UISUMBING Asso4i+te J"sti4e

CONSUELO YNARES-SANTIAGO Asso4i+te J"sti4e


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ANGELINA SANDO"AL-GUTIERRE= Asso4i+te J"sti4e

ANTONIO T.CARPIO

Asso4i+te J"sti4e

RENATO C. CORONA Asso4i+te J"sti4e

CONCITA CARPIO-MORALES Asso4i+te J"sti4e

ROMEO J. CALLEJO# SR. Asso4i+te J"sti4e

ADOLFO S.A=CUNA

Asso4i+teJ"sti4e

DANTE O. TINGA

Asso4i+te J"sti4e

MINITA ". CICO-

NA=ARIO Asso4i+teJ"sti4e

CANCIO C. GARCIAAsso4i+te J"sti4e


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C E R T I F I C A T I O N

P"rs"+nt to Se4tion @, Arti4)e VIII o2 t1e #onstit"tion, it is 1ere5 4erti2ie&

t1+t t1e 4on4)"sions in t1e +o!e De4ision


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@ G.R. No. 000, A"*"st 0, ??, @0 S#RA @/. 3d ., %. 8/.0 CesterHs T1ir& Ne< Intern+tion+) Di4tion+r5, %. 9?8. TSN, Bi4+(er+) #on2eren4e #o((ittee on t1e Dis+*reein* Pro!isions o2 Sen+te Bi)) No. ?0/ +n& $o"se

Bi)) Nos. @8/0 +n& @000, M+5 /, //0, %. .8 3d ., %. @.9 S%onsors1i% S%ee41 o2 Re%resent+ti!e Te!es, in e1+)2 o2 Re%resent+ti!e Jes)i L+%"s, TSN, J+n"+r5 8,

//0, %%. @-@0.? G.R. No. /0@8, No!e(er , ??@, 8 S#RA 8/@.@/ Supra, Note @.@ 3d ., %. 9.@ 3d ., %. 8.@@ 3d ., %%. -@.@ Tr+ns4ri%t o2 Session Pro4ee&in*s, J+n"+r5 8, //0, %%. ?-/.@0 Jo"rn+) o2 t1e Sen+te, Session No. 8, M+r41 8, //0, %%. 88-89.@ 3d ., %. 8.@8 See An*+r+ !s. E)e4tor+) #o((ission, No. 0/9, J")5 0, ?@, @ P1i). @?, 0.@9 De2ensor-S+nti+*o !s. #o((ission on E)e4tions, G.R. No. 8@0, M+r41 ?, ??8, 8/ S#RA /, 0@

Peo%)e !s. Rosent1+), Nos. /8 /88, J"ne , ?@?, 9 P1i). @9 ISAGANI A. #RU, P1i)i%%ine

Po)iti4+) L+< 9 7??. J"&*e #oo)e5 en"n4i+tes t1e &o4trine in t1e 2o))o


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08 #o(%+i+ Gener+) &e T++4os &e ;i)i%in+s !s. T1e Bo+r& o2 P")i4 Uti)it5 #o((issioners, No. , @

P1i). @ #r"K !s. Yo"n*er*, No. @8, O4toer , ?@, 0 P1i). @ Peo%)e !s. Ver+, No. 090,

No!e(er , ?@8, 0 P1i). 0, @ E&" !s. Eri4t+, No. L-@/?, O4toer , ?8/, @0 S#RA 9 T+t+&

!s. Se4ret+r5 o2 t1e De%+rt(ent o2 Ener*5, G.R. No. @/, No!e(er 0, ??8, 9 S#RA @@/ A)"n+n!s. Mir+so), supra.

09 Bo

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