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ANPC vs. BIR

ASSOCIATION OF NON-PROFIT CLUBS, INC. (ANPC), HEREIN REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE, MS. FELICIDAD M. DEL ROSARIO, PETITIONER, VS. BUREAU OF INTERNAL REVENUE (BIR), HEREIN REPRESENTED BY HON. COMMISSIONER KIM S. JACINTO-HENARES, RESPONDENT.

G.R. No. 228539 | 2019-06-26

DECISION
 
PERLAS-BERNABE, J.:
 
Assailed in this petition for review on certiorari[1] are the Decision[2] dated July 1, 2016 and the Order[3] dated November 7, 2016 of the Regional Trial Court of Makati City, Branch 134 (RTC), in Special Civil Case No. 14- 985, which denied petitioner Association of Non-Profit Clubs, Inc. (ANPC)'s petition[4] for declaratory relief, thereby upholding in full the validity of Revenue Memorandum Circular (RMC) No. 35-2012.[5]
 
The Facts

On August 3, 2012, respondent the Bureau of Internal Revenue (BIR) issued RMC No. 35-2012, entitled "Clarifying the Taxability of...