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Commissioner of Internal Revenue vs. COA [SEPARATE OPINION, DISSENTING, PADILLA, J.]

THE COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE COMMISSION ON AUDIT, respondent

G.R. No. 101976 | 1993-01-29

DISSENTING OPINION

PADILLA, J.:

I regret that I cannot join in the majority opinion. It is unfortunate that the literal and, if I may add, quite hasty application of a rule of statutory construction should result in loss of revenue to the government in an amount of SIXTEEN MILLION PESOS (P16,000,000.00), more or less, by way of a tax informer's reward.

The majority, while conceding that "Although this (the informer's reward) results in a reduction in the amounts of revenues actually received," in the same sentence, justifies the informer's reward in favor of petitioner Tirso B. Savellano by stating that "the net...