Taxation
Constitutional
Ponente: BRION, J.
Decision Date: 2016-11-29
GR Number: G.R. No. 210588
Digest Team
4 months ago
Avg. Rating:
Summary:
This case involves a challenge to the constitutionality of Revenue Regulation (RR) No. 2-2012, which imposes value-added tax (VAT) and excise tax on the importation of petroleum and petroleum products into freeport and economic zones. The Regional Trial Court (RTC) declared RR 2-2012 unconstitutional and without force and effect. The Secretary of Finance and the Commissioner of Internal Revenue filed a petition for review on certiorari before the Supreme Court, arguing that the respondents, Representative Carmelo Lazatin and Ecozone Plastic Enterprises Corporation, do not have legal standing to challenge the validity of RR 2-2012 and that the regulation is valid and constitutional.
Doctrine:
The court held that members of Congress have legal standing to challenge executive issuances that infringe on their prerogatives as lawmakers. Additionally, fez enterprises, as beneficiaries of tax and duty exemptions under the law, have legal standing to question the imposition of taxes on their importations. The court also ruled that RR 2-2012 is invalid and unconstitutional because it illegally imposes taxes on fez enterprises, which enjoy tax-exempt status, and it encroaches upon the legislative authority reserved exclusively for Congress.
Facts:
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Issues Ratio:
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Dispositive:
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Other Notes:
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua.
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