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Sec. of Finance et al. vs. Hon. Muñez et al.

SECRETARY OF FINANCE, COMMISSIONER OF INTERNAL REVENUE, AND REVENUE REGIONAL DIRECTOR, BUREAU OF INTERNAL REVENUE (BIR), REVENUE REGION NO. 12, BACOLOD CITY, PETITIONERS, VS. HON. RENATO D. MUÑEZ, IN HIS CAPACITY AS EXECUTIVE JUDGE OF BRANCH 60, REGIONAL TRIAL COURT IN CADIZ CITY, NEGROS OCCIDENTAL, RURAL SUGAR PLANTERS' ASSOCIATION, INC., NORTHERN NEGROS PLANTERS ASSOCIATION, INC., CONFEDERATION OF SUGAR PRODUCERS ASSOCIATIONS, INC., UNITED SUGAR PRODUCERS FEDERATION OF THE PHILIPPINES, INC., NATIONAL FEDERATION OF SUGAR PRODUCERS (NFSP), INC. AND ANTONIO G. TAMON, RESPONDENTS.

G.R. No. 212687 |

SECOND DIVISION

R E S O L U T I O N
 
LAZARO-JAVIER, J.:
 
The Case

This Petition for Certiorari[1] seeks to nullify the following dispositions of the Regional Trial Court (RTC)-Branch 60, Cadiz City, in Special Civil Action (SCA) No. 88-C entitled "In the Matter of Declaratory Relief on the Validity of BIR Revenue Regulations No. 13-2013 "Amending Section 2(b) of Revenue Regulations No. 13-08, Relative to the Definition of Raw Sugar for Value-Added Tax purposes, Rural Sugar Planters' Association, Inc., Northern Negros Planters Association, Inc., Confederation of Sugar Producers Associations, Inc., United...