Commissioner of Internal Revenue Vs. San Roque Power Corporation/Taganito Mining Corporation Vs. Commissioner of Internal Revenue/Philex Mining Corporation Vs. Commissioner of Internal Revenue [Dissenting Opinion J. Leonen]

G.R. No. 187485 (Commissioner of Internal Revenue v. San Roque Power Corporation) _ G.R. No. 196113 (Taganito Mining Corporation v. Commissioner of Internal Revenue) _ G.R. No. 197156 (Phi/ex Mining Corporation v. (:ommissioner of Internal Revenue) Concurring and Dissenting Opinion J. Leonen

G.R. No. 187485/G.R. No. 196113/G.R. No. 197156 | 2013-10-08

Administrative Issuances (quasi-legislative power of administrative bodies)

Commissioner of Internal Revenue is precluded from adopting a position contrary to one previously taken where injustice would result to the taxpayer, Section 246, Tax Code

CONCURRING AND DISSENTING OPINION

LEONEN,J.:

We undermine the operative value of the rule of law whenever we reward clearly erroneous administrative interpretation of statutes. We open the legal order to undeserved inconsistencies, and worse, we make the Commissioner of Internal Revenue vulnerable to pressure.

Inconsistency in the administrative implementation of clear statutory provisions and vulnerability of our revenue officials to rent-seeking behavior drive investors away from our markets.

Properly denying an irregular application for a tax refund would mean more funds that can be used for the social good. The...