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Department of Energy vs. CTA [CONCURRING OPINION, CAGUIOA. J.]

THE DEPARTMENT OF ENERGY, PETITIONER, VS. COURT OF TAX APPEALS, RESPONDENT.

G.R. No. 260912 | 2022-08-17

CONCURRING OPINION

CAGUIOA, J.:

The crux of the controversy in the present case is which authority has jurisdiction to resolve the controversy involving the disputed tax assessment issued by the Bureau of Internal Revenue (BIR) against the Department of Energy (DOE), both of which are government entities.

In affirming the Decision of the Court of Tax Appeals (CTA) En Banc (CTA EB) that it is the Secretary of Justice, and not the CTA, that has jurisdiction over the controversy, the ponencia applied the ruling in Power Sector Assets and Liabilities Management Corporation v. Commissioner of Internal Revenue[1] (...