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British American Tobacco vs.Camacho (RESOLUTION)

BRITISH AMERICAN TOBACCO, Petitioner, versus JOSE ISIDRO N. CAMACHO, in his capacity as Secretary of the Department of Finance and GUILLERMO L. PARAYNO, JR., in his capacity as Commissioner of the Bureau of Internal Revenue, Respondents. Philip Morris Philippines Manufacturing, Inc., fortune tobacco, corp., MIGHTY CORPOR.A.TION, and JT InTERNATIONAL, S.A., Respondents-in-Intervention.

G.R. No. 163583 | 2009-04-15

RESOLUTION

YNARES-SANTIAGO, J.:

On August 20, 2008, the Court rendered a Decision partially granting the petition in this case, viz:

WHEREFORE, the petition is PARTIALLY GRANTED and the decision of the Regional Trial Court of Makati, Branch 61, in Civil Case No. 03-1032, is AFFIRMED with MODIFICATION. As modified, this Court declares that:

(1) Section 145 of the NIRC, as amended by Republic Act No. 9334, is CONSTITUTIONAL; and that

(2) Section 4(B)(e)(c), 2nd paragraph of Revenue Regulations No. 1-97, as amended by Section 2 of Revenue Regulations 9-2003, and Sections II(1)(b), II(4)(b), II(6), II(7), III (Large Tax Payers Assistance Division...