FACTS:
Respondent
spouses Antonio and Clara Pastor owed the Government P1,283, 621.63 for taxes
from the years 1955-1959. A reinvestigation of their debt was made and the
amount was changed to P17,117.08. They applied for tax amnesty under P.D. 23,
213 and 370. Due to this, their debt even decreased to about P12,000. They paid
such debt to the Government and had receipts as proofs of such. The Government
contended that the spouses could not avail of the tax amnesty under P.D. 213
because of Revenue Regulation No. 8-72 which stated that amnesty is not allowed
for those who had pending assessments with the BIR. Respondent spouses then
contended that Revenue Regulation No. 8-72 was null because P.D. 213 did not
contain any exemption wherein one should not be allowed to amnesty.
ISSUE:
W/N
Respondent spouses were properly given tax amnesty.
HELD:
Yes,
because Revenue Regulation No. 8-72 was null and void. If Revenue Regulation
No. 8-72 provided an exception to the coverage of P.D. 213, then such provision
is null and void for being contrary to the Presidential Decree. Revenue
regulations shall not prevail over provisions of a Presidential Decree.
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