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Delos Santos vs. CIR

FRITZ BRYN ANTHONY M. DELOS SANTOS, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 222548 |

SECOND DIVISION

DECISION
 
LEONEN, SAJ.:
 
This Court resolves a Petition for Certiorari under Rule 65 of the Rules of Court filed directly by Fritz Bryn Anthony M. Delos Santos (Delos Santos) assailing the validity of Revenue Memorandum Circular No. 65-2012[1] (the Circular). The Circular clarifies the taxability of association dues, membership fees, and other assessments or charges collected by condominium corporations.

On April 29, 2013, Delos Santos became a resident of Makati City where he lived at his father's condominium unit in Unit 12H, Classica Tower 2. He pays condominium association dues to Classica Tower...