Professional Documents
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005 CIR v. Phil Health Care Providers
005 CIR v. Phil Health Care Providers
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G.R. No. 168129. April 24, 2007.
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* FIRST DIVISION.
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SANDOVAL-GUTIERREZ, J.:
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In its Resolution dated March 23, 2003, the CTA
granted respondent’s motion, thus:
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4 Id., p. 45.
5 Now Section 108 of the National Internal Revenue Code of 1997.
6 Now Section 109 (l) of the National Internal Revenue Code of 1997.
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9 Far East Bank and Trust Co. v. Court of Appeals, G.R. No. 129130,
December 9, 2005, 477 SCRA 49, 52, citing Commissioner of Internal
Revenue v. Court of Appeals, 301 SCRA 152 (1999).
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nal Revenue v. Mega Gen. Mdsg. Corp., Commissioner of
Internal
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Revenue v. Telefunken Semiconductor (Phils.)
Inc., and15
Commissioner of Internal Revenue v. Court of
Appeals. The rule is that the BIR rulings have no
retroactive effect where a grossly unfair deal would result
to the prejudice of the taxpayer, as in this case.
More recently, in 16Commissioner of Internal Revenue v.
Benguet Corporation, wherein the taxpayer was entitled
to tax refunds or credits based on the BIR’s own issuances
but later was suddenly saddled with deficiency taxes due to
its subsequent ruling changing the category of the
taxpayer’s transactions for the purpose of paying its VAT,
this Court ruled that applying such ruling retroactively
would be prejudicial to the taxpayer.
WHEREFORE, we DENY the petition and AFFIRM the
assailed Decision and Resolution of the Court of Appeals in
CA-G.R. SP No. 76449. No costs.
SO ORDERED.
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