Injunction vs revenue bureau’s regulation issued

ANGELES CITY – A regional trial court here has issued a writ of preliminary injunction, stopping the Bureau of Internal Revenue (BIR) from enforcing “directly or indirectly” Revenue Regulation No. 2-2012 as it runs contrary to the law that created the Subic and Clark Freeport Zones.
This said regulation is about applying value-added tax (VAT) on all petroleum and petroleum products that are imported and/or brought directly from abroad to the Philippines including Freeport and Economic zones.
“This Court, in the exercise of its sound judicial discretion, finds the prayer for the issuance of the writ of preliminary injunction to be impressed with merits and hereby grants the same,” branch 58 Presiding Judge Philbert Iturralde said in his seven-page decision issued April 4, 2012.
Iturralde ordered the “BIR, its agents, representatives, or assigns, and all persons acting in its place and stead” to cease and desist from enforcing the said regulation.
Iturralde also ordered petitioner, Pampanga 1st District Representative Carmelo Lazatin, to post a P15-million injunction bond to answer for any damage that may be suffered by the BIR in the event that the Court should later determine that the lawmaker is not entitled to the relief prayed for.
Lazatin hailed the BIR and the Finance Department to court after finding that the controversial regulation contradicts Republic Act 7277, the law that created Subic and Clark Freeport Zones. Republic Act 9400 later amended RA 7277.
In his petition, Lazatin emphasized that RA 9400 provides that no national or local taxes shall be imposed on registered business enterprises within the Clark Freeport Zone (CFZ).
In his decision, Iturralde sided with Lazatin, saying “there appears to be a patent conflict between the questioned regulation and RA 9400, in order to prevent injury to the registered businesses inside CFZ, there is a need to restrain the BIR from implementing Revenue Regulations No. 2-2012 until the main case has been heard.”
Iturralde also contradicted BIR’s claim that the regulation merely intends to implement corrective measures which appears to be lacking in the basic law to stop smuggling.
“A careful examination of the statute provides a penal sanction for such act,” Iturralde said, citing Section 9 of RA 9400, which states that “Any registered business enterprise found guilty of smuggling by final judgment, either as principal, accomplice or accessory shall be perpetually barred from doing business in any freeport and special economic zone, in addition to the penalties and sanctions imposed by existing laws.”
The judge also ruled that a department regulation like Revenue Regulations No. 2-2012 cannot go beyond the terms and provisions of the basic law, as decided by the Supreme Court in the case of Philippine Amusements and Gaming Corporation vs BIR.
“Revenue Regulations No. 2-2012 cannot go beyond the provisions of RA 9400 which amended RA 7227,” said Iturralde.
http://www.sunstar.com.ph/pampanga/local-news/2012/04/11/injunction-vs-revenue-bureau-s-regulation-issued-215675

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This web site contains articles and information that will be helpful to visitors, residents and tourists traveling out of town from Manila on a short getaway to Subic, Angeles City, Pampanga and Clark Philippines. There are several web sites that contain information that might also be pertinent to what is happening in North Luzon, Subic, Tarlac, Pampanga, Clark Freeport Philippines.

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