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RESOLUTION
CARPIO, J.:
The Case
This petition for review 1 assails the Decision dated 25 July 2014 2 and
Joint Resolution dated 29 October 2014 3 of the Regional Trial Court, Branch
143, Makati City (RTC), in Civil Case No. 13-1405, declaring Revenue
Memorandum Order (RMO) No. 20-2013 unconstitutional.
The Facts
Designated Fifth Member per Special Order No. 2416-BB dated 4 January 2017.
Rollo, pp. 11-50. Under Rule 45 of the 1997 Rules of Civil Procedure.
Id. at 58-61. Penned by Presiding Judge Maximo M. De Leon.
Id. at 62-66.
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Resolution 2 G.R. No. 215383
Id. at 85-100.
Id. at 87. RMO No. 20-2013, Section 10 states: "Tax Exemption Rulings may be renewed upon
filing of a subsequent Application for Tax Exemption/Revalidation, under same requirements and
procedures provided herein. Otherwise, the exemption shall be deemed revoked upon the
expiration of the Tax Exemption Ruling. The new Tax Exemption Ruling shall be valid for another
period of three (3) years, unless sooner revoked or cancelled."
Rules and Regulations Implementing Section 4(3), Article XIV of the New Constitution. Dated 16
December 1987.
RMO No. 20-2013, Section 11 states: "lfa corporation or association which has been issued a Tax
Exemption Ruling fails to file its annual information return, it shall automatically lose its income
tax-exempt status beginning the taxable year for which it failed to file an annual information
return, in addition to the sanctions imposed under Section 250 of the NIRC, as amended."
Rollo, pp. 110-112.
Id.at 113-115.
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Resolution 3 G.R. No. 215383
so ORDERED. 11
SO ORDERED. 14
10
Id. at 61.
II
Id.
12
"ClarifYing Certain Provisions of Revenue Memorandum Order (RMO) No. 20-2013, as amended
by RMO No. 28-2013, on the issuance of Tax Exemption Rulings for Qualified Non-Stock, Non-
Profit Corporations and Associations under Section 30 of the National Internal Revenue Code of
1997, as amended."
13
RMO No. 28-2013 (dated 29 October 2013) amends Section 10 of RMO No. 20-2013 as follows:
"SEC. 10. Tax Exemption Rulings may be renewed upon filing of a subsequent Application for
Tax Exemption/Revalidation, under same requirements and procedures provided herein. Failure to
renew the Tax Exemption Ruling shall be deemed revocation thereof upon the expiration of the
three (3)-year period. The new Tax Exemption Ruling shall be valid for another period of three (3)
years, unless sooner revoked or cancelled."
14
Rollo, p. 66.
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Resolution 4 G.R. No. 215383
The Issues
We take judicial notice that on 25 July 2016, the present CIR Caesar
R. Dulay issued RMO No. 44-2016, which provides that:
SUBJECT: Amending Revenue Memorandum Order No. 20-
2013, as amended (Prescribing the Policies and
Guidelines in the Issuance of Tax Exemption
Rulings to Qualified Non-Stock, Non-Profit
Corporations and Associations under Section 30 of
the National Internal Revenue Code of 1997, as
Amended)
15
Id. at 30.
v
Resolution 5 G.R. No. 215383
v
Resolution 6 G.R. No. 215383
SO ORDERED.
C24::;
ANTONIO T. CARPIO
Associate Justice
WE CONCUR:
~.PERALTA
Justice
Resolution 8 G.R. No. 215383
Associate Justice
ATTESTATION
I attest that the conclusions in the above Resolution had been reached
in consultation before the case was assigned to the writer of the opinion of
the Court's Division.
ANTONIO T. CA
Associate Justice
Chairperson
CERTIFICATION