Back

McDonald's Philippines Realty Corporation vs. CIR [CONCURRING & DISSENTING OPINION, DIMAAMPAO, J.]

MCDONALD'S PHILIPPINES REALTY CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 247737 | 2023-08-08

CONCURRING & DISSENTING OPINION


DIMAAMPAO, J.:

I concur in granting the present Petition and cancelling the subject assessment on the ground of prescription. I agree that the Commissioner of Internal Revenue failed to prove that the present case warranted the application of the extraordinary ten-year prescriptive period under Section 222 (a) of the National Internal Revenue Code (NIRC), as amended by Republic Act (RA) No. 8424.[1]

However, I dissent as to the ponencia's abandonment of the doctrine in Aznar v. Court of Tax Appeals,[2] which declared that Section 222 (a) (formerly, Section 332 [a]) of the NIRC...