CIR VS. SM PRIME HOLDING INC..docx
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Transcript of CIR VS. SM PRIME HOLDING INC..docx
Legal ResearchCIR VS. SM PRIME HOLDING INC.epublic of the PhilippinesSUPREME COURTManilaSECOND DIVISIONG.R. No. 183505 February 26, 2010COMMISSIONER OF INTERNA RE!ENUE, Petitioner, vs.SM PRIME "O#INGS, INC. a$% FIRST ASIA REAT& #E!EOPMENT CORPORATION, Respondents.D E C I S I O N#E CASTIO, J.:hen the intent of the la! is not apparent as !orded, or !hen the application of the la! !ould lead to absurdit" or in#ustice, le$islative histor" is all i%portant. In such cases, courts %a" ta&e #udicial notice of the ori$in and histor" of the la!,' the deliberations durin$ the enact%ent,( as !ell as prior la!s on the sa%e sub#ect %atter) to ascertain the true intent or spirit of the la!.*his Petition for Revie! on Certiorari under Rule +, of the Rules of Court, in relation to Republic -ct .R-/ No. 0(1(,+ see&s to set aside the -pril )2, (221 Decision, and the 3une (+, (221 Resolution4 ofthe Court of *a5 -ppeals .C*-/.Factual AntecedentsRespondents SM Pri%e 6oldin$s, Inc. .SM Pri%e/ and 7irst -sia Realt" Develop%ent Corporation .7irst -sia/ are do%estic corporations dul" or$ani8ed and e5istin$ under the la!s of the Republic of the Philippines. 9oth are en$a$ed in the business of operatin$ cine%a houses, a%on$ others.:CTA Case No. 7079On Septe%ber (4, (22), the 9ureau of Internal Revenue .9IR/ sent SM Pri%e a Preli%inar" -ssess%ent Notice .P-N/ for value added ta5 .V-*/ deficienc" on cine%a tic&et sales in the a%ount of P''0,(:4,2+:.+2 for ta5able "ear (222.1 In response, SM Pri%e filed a letter;protest dated Dece%ber ',, (22).0On Dece%ber '(, (22), the 9IR sent SM Pri%e a 7or%al