Back

Philippine National Oil Company (PNOC) vs. Court of Appeals [DISSENTING OPINION, CARPIO, J.]

PHILIPPINE NATIONAL OIL COMPANY, Petitioner, versus THE HON. COURT OF APPEALS, THE COMMISSIONER OF INTERNAL REVENUE and TIRSO SAVELLANO, Respondents.

G.R. No. 109976 [Carpio] | 2005-04-26

DISSENTING OPINION
 
Carpio, J.:

I dissent from the majority opinion penned by Justice Minita V. Chico-Nazario.

First, the withholding tax liability of Philippine National Oil Company ("PNOC") is a delinquent account that falls within the coverage of Executive Order No. 44 ("EO No. 44"), the tax compromise law.

Second, PNOC filed its application for tax compromise under EO No. 44 within the period prescribed by EO No. 44 and its implementing regulations.

Third, the tax compromise agreement made by PNOC with the Bureau of Internal Revenue ("BIR") is now res judicata. The parties to the compromise agreement have...