Back

Secretary of Finance vs. Lazatin

SECRETARY OF FINANCE CESAR B. PURISIMA AND COMMISSIONER OF INTERNAL REVENUE KIM S. JACINTOHENARES, Petitioners, vs. REPRESENTATIVE CARMELO F. LAZATIN AND ECOZONE PLASTIC ENTERPRISES CORPORATION, Respondents. Present: SERENO, Chief Justice, CARPIO, VELASCO, JR., LEONARDO-DE CASTRO, BRION, PERALTA, BERSAMIN, DEL CASTILLO, PEREZ, MENDOZA, REYES, PERLAS-BERNABE, LEONEN, JARDELEZA,* and CAGUIOA, JJ

G.R. No. 210588 | 2016-11-29

Republic of the Philippines
Supreme Court
Manila
 
EN BANC
 
DECISION
 
BRION, J.:
 
This is a direct recourse to this Court from the Regional Trial Court (RTC), Branch 58, Angeles City, through a petition for review on certiorari1 under Rule 45 of the Rules of Court on a pure question of law. The petition seeks the reversal of the November 8, 2013 decision2 of the RTC in SCA Case No. 12-410. In the assailed decision, the RTC declared Revenue Regulation (RR) No. 2-2012 unconstitutional and without force and effect.
 
The Facts
 
In response to reports of smuggling of petroleum and petroleum products and to ensure the...