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McDonald's Philippines Realty Corporation vs. CIR [CONCURRING OPINION, CAGUIOA, J.]

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

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

CONCURRING OPINION


CAGUIOA, J.:

I fully concur with the ponencia's abandonment of the Court's ruling in Aznar v. Court of Tax Appeals[1] (Aznar) which applied the extraordinary 10-year prescriptive period under Section 222(a) of the National Internal Revenue Code of 1997[2] (1997 NIRC) to false returns in general.

l submit this Concurring Opinion only to highlight that the filing of false returns without intent to evade tax does not warrant the application of the 10-year prescriptive period under Section 222(a) of the 1997 NIRC.

For context, the crux of the controversy in this case pe1iains to...