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PSALM vs. CIR [DISSENTING OPINION, DEL CASTILLO, J.]

POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION, PETITIONER, V. COMMISSIONER OF INTERNAL RESPONDENT.

G.R. No. 198146 | 2017-08-08

DISSENTING OPINION
 
DEL CASTILLO, J.:
 
The Majority Opinion opines that the Secretary of Justice has jurisdiction over the instant case pursuant to Sections 1, 2, and 3 of Presidential Decree No. (PD) 242.
 
With much regret, I am unable to give my concurrence.
 
Disputed tax assessments solely involving government entities fall within the exclusive and original jurisdiction of the Commissioner of Internal Revenue (CIR) and the exclusive appellate jurisdiction of the Court of Tax Appeals (CTA).
 
Section 4[1] of the 1997 National Internal Revenue Code (NIRC) states that the CIR has the exclusive and original...