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Phil. Health Care Providers Inc. Vs. Commissioner of Internal Revenue

PHILIPPINE HEALTH CARE PROVIDERS, INC., Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 167330 | 2008-06-12

D E C I S I O N


CORONA, J.:

Is a health care agreement in the nature of an insurance contract and therefore subject to the documentary stamp tax (DST) imposed under Section 185 of Republic Act 8424 (Tax Code of 1997)?

This is an issue of first impression. The Court of Appeals (CA) answered it affirmatively in its August 16, 2004 decision[1] in CA-G.R. SP No. 70479. Petitioner Philippine Health Care Providers, Inc. believes otherwise and assails the CA decision in this petition for review under Rule 45 of the Rules of Court.

Petitioner is a domestic corporation whose primary purpose is "[t]o establish, maintain, conduct and operate...