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  • 002 CIR V Santos

    Diunggah oleh

    Alan Gultia
    34 tayangan1 halaman
    The CIR v HON. SANTOS case involved BIR conducting surveillance of Hans Brumann Inc., a jeweler, to ensure taxes were paid on goods. Respondent Marco & Co. argued section 150(a) of the NIR Code, taxing non-essential goods like jewelry at 20%, was unconstitutional. The Court ruled it could not question the wisdom of the tax law, as taxation is an exercise of sovereign power by the legislative and executive branches to select tax subjects without constitutional limitation.

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    taxation

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    002 CIR v Santos

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    The CIR v HON. SANTOS case involved BIR conducting surveillance of Hans Brumann Inc., a jeweler, to ensure taxes were paid on goods. Respondent Marco & Co. argued section 150(a) of the NIR Code, taxing non-essential goods like jewelry at 20%, was unconstitutional. The Court ruled it could not question the wisdom of the tax law, as taxation is an exercise of sovereign power by the legislative and executive branches to select tax subjects without constitutional limitation.

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    © All Rights Reserved
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    34 tayangan1 halaman

    002 CIR V Santos

    Diunggah oleh

    Alan Gultia
    The CIR v HON. SANTOS case involved BIR conducting surveillance of Hans Brumann Inc., a jeweler, to ensure taxes were paid on goods. Respondent Marco & Co. argued section 150(a) of the NIR Code, taxing non-essential goods like jewelry at 20%, was unconstitutional. The Court ruled it could not question the wisdom of the tax law, as taxation is an exercise of sovereign power by the legislative and executive branches to select tax subjects without constitutional limitation.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai DOCX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 1

    CIR v HON.

    SANTOS
    GR No 119252

    Facts: BIR director Viray issued an order to conduct surveillance, monitoring and inventory of all
    imposed articles of Hans Brumann Inc. a member of Guild of Phil. Jewelers , Inc., an association of
    Filipino jewelers engaged in manufacturing of jewelries. After the surveillance, the BIR requested the
    establishment not to sell articles until it can be proven that the necessary taxes thereon have been
    paid. Mr. Hans agreed and signed and never filed a protest on the preventive embargo.

    Respondent Marco & Co. contended the constitunionality of Sec. 150 (a) of NIR Code: “Non essential
    goods- There shall be levied, assed and collected a tax equivalent to 20% based on the wholesale
    price or the value of importation used by the Bureu of customs in determining tariff and custom
    duties; net of the excise tax and value added tax”; as they consider jewelry as non-essential goods.
    They prayed that CIR & Customs be enjoined from issuing mission orders.

    Issue: Whether or not Sec. 105 (a) of NIR Code is unconstitutional

    Ruling: The Court is not in the position to question the wisdom of Sec. 150 (a) of the NIR Code.

    In imposing the aforementioned taxes and duties, the state, acting through the legislative and
    executive branches, is exercising its sovereign prerogative. It is inherent in the power to tax that the
    State be free to select the subjects of taxation, and it has been repeatedly held that “irregularities
    which result from the singling out of one particular class from taxation, or exemption, infringe no
    constitutional limitation.

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