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Bloombery Resort vs. BIR

BLOOMBERRY HOTELS, INC., AND RESORTS Petitioner, vs. BUREAU OF INTERNAL REVENUE, REPRESENTED BY COMMISSIONER KIM S. JACINTO-HEN ARES, Respondent. Present: VELASCO, JR, J, Chairperson, PERALTA, PEREZ, REYES, and JARDELEZA, JJ.

G.R. No. 212530 | 2016-08-10

Republic of the Philippines
Supreme Court
Manila
 
 
THIRD DIVISION
 
DECISION
PEREZ, J.:
 
This is a Petition for Certiorari and Prohibition under Rule 65 of the Rules on Court seeking:
 
(a) to annul the issuance by the Commissioner of Internal. Revenue (CIR) of an alleged unlawful governmental regulation, specifically the provision of Revenue Memorandum Circular (RMC) No. 3320131 dated 17 April 2013 subjecting contractees and licensees of the Philippine Amusement and Gaming Corporation (P AGCOR) to income tax under the National Internal Revenue Code (NIRC) of 1997, as amended; and
 
(b) to enjoin respondent CIR from...