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Lihaylihay vs. The Treasurer of the Philippines

DANILO A. LIHAYLIHAY, PETITIONER, VS. THE TREASURER OF THE PHILIPPINES ROBERTO C. TAN, SECRETARY OF FINANCE MARGARITO B. TEVES, SECRETARY OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, AND THE GOVERNOR OF BANGKO SENTRAL NG PILIPINAS (BSP), RESPONDENTS.

G.R. No. 192223 | 2018-07-23

DECISION
 
LEONEN, J.:
 
The grant of an informer's reward for the discovery, conviction, and punishment of tax offenses is a discretionary quasi-judicial matter that cannot be the subject of a writ of mandamus. It is not a legally mandated ministerial duty. This reward cannot be given to a person who only makes sweeping averments about undisclosed wealth, rather than specific tax offenses, and who fails to show that the information which he or she supplied was the undiscovered pivotal cause for the revelation of a tax offense, the conviction and/or punishment of the persons liable, and an actual recovery made by the State....