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Association of International Shipping Lines, Inc. vs. Secretary of Finance and Commissioner of Internal Revenue

ASSOCIATION OF INTERNATIONAL SHIPPING LINES, INC., APL CO. PTE LTD., AND MAERSK-FILIPINAS, INC., PETITIONERS, V. SECRETARY OF FINANCE AND COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS.

G.R. No. 222239 | 2020-01-15

Republic of the Philippines
Supreme Court
Manila
 
FIRST DIVISION
 
D E C I S I O N
 
LAZARO-JAVIER, J.:
 
Antecedents
 
On July 1, 2005, Republic Act No. 9337[1] (RA 9337) was enacted, amending select provisions of the 1997 National Internal Revenue Code (NIRC), namely, Sections 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288.
 
In relation to these amendments, then Commissioner of Internal Revenue (CIR) Lilian Hefti issued Revenue Memorandum Circular No. 31-2008[2] (RMC 31-2008) dated January 30, 2008. It sought to "clarify certain provisions of the...