Cases Under Permissible Delegation and Rule-Making Power
Cases Under Permissible Delegation and Rule-Making Power
Cases Under Permissible Delegation and Rule-Making Power
Bohol Mateo
Assessed the companys deficiency income and business taxes for fiscal years ended September 30, 1981 and September 30, 1982 in an aggregate amount of P1,410,157.71.
President Aquino
Executive Order 41 A one-time tax amnesty on unpaid income taxes, which was later amended to include estate and donors taxes and taxes on business, for the taxable years 1981 to 1985.
October 1986 and November 1986 ROH availed of the amnesty and filed its Tax Amnesty Return and Supplemental Tax Amnesty Return, respectively.
Since the company was able to avail itself of the tax amnesty, the deficiency tax notice should forthwith be cancelled and withdrawn.
Revenue Memorandum Order implementing EO 41 had construed the amnesty coverage to include only assessments issued by the BIR after the promulgation of the executive order and not to assessments theretofore made.
Commissioner
ROH
Whether or not the Commissioner has the power to deny the companys claim to the benefits of the amnesty law?
NO.
The added exception urged by the Commissioner based on Revenue Memorandum Order
Administrative Legislation
Contrary to the mandate of the law which the regulation ought to implement
Supreme Court
Minister of Finance
Forbidden
. The following taxpayers may not avail themselves of the amnesty herein granted: a) Those falling under the provisions of Executive Order Nos. 1, 2 and 14; b) Those with income tax cases already filed in Court as of the effectivity hereof;
Sec. 4. Exceptions
c) Those with criminal cases involving violations of the income tax already filed in court as of the effectivity filed in court as of the effectivity hereof;
d) Those that have withholding tax liabilities under the National Internal Revenue Code, as amended, insofar as the said liabilities are concerned; e) Those with tax cases pending investigation by the Bureau of Internal Revenue as of the effectivity hereof as a result of information furnished under Section 316 of the National Internal Revenue Code, as amended; f) Those with pending cases involving unexplained or unlawfully acquired wealth before the Sandiganbayan; g) Those liable under Title Seven, Chapter Three (Frauds, Illegal Exactions and Transactions) and Chapter Four (Malversation of Public Funds and Property) of the Revised Penal Code, as amended.
G.R. NO. 118712 OCTOBER 6, 1995 LAND BANK OF THE PHILIPPINES VS. COURT OF APPEALS, PEDRO L. YAP, HEIRS OFEMILIANO F. SANTIAGO, AGRICULTURAL MANAGEMENT & DEVELOPMENT CORPORATION
Comprehensive Agrarian Reform Law (RA 6657) Acquired landholdings as subjects of transfer schemes to qualified beneficiaries DAR
Landowners
Pedro L. Yap, the Heirs of Ofemiliano Santiago, and the Agricultural Management and Development Corporation
Deposit money in trust of the land owners Landowners were aggrieved Filed a complaint before the SC Landbank
They alleged that DAR AO No. 6 Series 1990 is invalid because it is in contravention with the governing statute, RA 6657
DAR
AO is a valid exercise of its rulemaking power pursuant to Section 49 of RA 6657. The issuance of the Certificate of Deposit by Land Bank was a substantial compliance with Section 16(e). Land Bank DAR
The issuance of the CDs was in consonance with Circulars 29, 29-A and 54 of the Land Registration Authority where the words reserved/deposited were also used.
Whether or not the AO issued by DAR stating that payment be deposited in trust instead of depositing cash or bond valid?
Administrative construction is not absolute, it may be set aside by judiciary if there is an error of law, a grave abuse of power or lack of jurisdiction or grave abuse of discretion clearly conflicting with either the letter or the spirit of a legislative enactment
The purpose of quasilegislative power is to carry provisions of law into effect In case there is a discrepancy between the basic law and an implementing rule or regulation, it is the former that prevails
No.
Confined to implementing the law or putting it into effect Power of Administrative Agencies
Supreme Court
RA 6657
Section 16(e). Procedure for Acquiring Private Lands - Upon receipt by the landowner of the corresponding payment or, in case of rejection or no response from the landowner, upon the deposit with an accessible bank designated by the DAR of the compensation in cash or in LBP bonds in accordance with this Act, the DAR shall take immediate possession of the land and shall request the proper Register of Deeds to issue a Transfer Certificate of Title (TCT) in the name of the Republic of the Philippines . . .
Very explicit
If there was intention to include a trust account among the valid modes of deposit.. Expressed or..
Deposit
Not in trust.
Cash
G.R. NO. 126496 APRIL 30, 1997 GMCR, INC.; SMART COMM., INC.; INTERNATIONAL COMM. CORP.; ISLA COMM. CO., INC. VS. BELL TELECOMM. PHIL., INC.; THE NATIONAL TELECOMM. COMMISSION AND HON. SIMEON L. KINTANAR IN HIS OFFICIAL CAPACITY AS COMMISSIONER OF THE NATIONAL TELECOMM.
Application for a Certificate of Public Convenience and Necessity to Pprocure to install, operate and maintain a Nationwide Integrated Telecommunications Services and to Charge Rates, and with further request for the issuance of Provisional Authority
NLRC
Unenfranchised applicant
Among others
BellTell
Excluded in the deliberations for service area assignments for local exchange carrier service.
RA 7692
International Comm. Corporation
Smart Comm., Inc.
GMCR, Inc.
BellTel was granted a congressional franchise to carry on the business of providing telecommunications services in and around the country.
Draft
NTC Circular No. 1-1-93, Memorandum Circular No. 3-1-93, and Order Declared the NTC as a single entity or noncollegial entity
Disapproved
Commissioner Kintanar
BellTels request
Whether or not NTC Circular No. 1-193, Memorandum Circular No. 3-1-93, and the Order of Kintanar declaring the NTC as a single entity or noncollegial entity is valid?
Null and void No. Contrary to law NTC Circular No. 1-1-93 Memorandum Circular No. 3-1-93 Order of Kintanar
Supreme Court
Administrative regulations
Attempts to validate the one-man rule in the NTC as executed by persons with the selfish interest of maintaining their illusory hold of power. Institutionalization of the one-man rule in the NTC EO 146 Assailed laws
Derive validity
Statute Organized NTC as a three-man commission, the three members of the commission each has one vote to cast in every deliberation concerning a case or any incident therein that is subject to the jurisdiction of the NTC.
Intended to implement
Commissioner Kintanar
Does not speak for and in behalf of the NTC
Absent the required concurring vote coming from the rest of the membership of the commission to at least arrive at a majority decision
G.R. NO. 110526 FEBRUARY 10, 1998 ASSOCIATION OF PHILIPPINE COCONUT DESICCATORS VS. PHILIPPINE COCONUT AUTHORITY
PD 232 An independent public corporation to promote the rapid integrated development and growth of the coconut and other palm oil industry and to ensure that coconut farmers become direct participants in such development through a regulatory scheme set up by law
Board Resolution No. 01893 PCA No longer require those wishing to engage in coconut processing to apply for licenses as a condition for engaging in such business.
The registration would be limited to the "monitoring" of their volumes of production and administration of quality standards.
But this caused cut-throat competition, underselling, smuggling, and the decline of coconut-based commodities.
To promote free enterprise unhampered by protective regulations and unnecessary bureaucratic red tapes.
Certificates of Registration
PCA
No reply
Whether or not the PCAs board resolution which no longer requires those wishing to engage in coconut processing to apply to it for a license or permit valid?
No.
Supreme Court Charged with the duty of carrying out the States policy to promote the rapid integrated development of the coconut industry.
PCA
PCA
Would simply be compiling statistical data but if violations are made, there would not be anything it could do
Give the market forces control on how the coconut industry will develop.
Any change in policy must be made by the legislative department of the government.
BLAS F. OPLE VS. RUBEN D. TORRES, A. AGUIRRE, H. VILLANUEVA, C. HABITO, R. BARBERS, C. REODICA , C. SARINO, R. VALENCIA, T. P. AFRICA, HEAD OF THE NATIONAL COMPUTER CENTER AND CHAIRMAN OF THE COMMISSION ON AUDIT
Administrative Order No. 308 "Adoption of a National Computerized Identification Reference System."
Under it, a citizen cannot transact business with government agencies delivering basic services to the people without the contemplated identification card.
Blas Ople
Taxpayer
Petitioned to assail AO
Member of GSIS
Executive Secretary Ruben Torres and the heads of the government agencies
Whether or not the President can issue an Administrative Order for the adoption of a National Computerized Identification Reference System, independent of a legislative act?
All-encompassing in scope Establishes a system of identification Affects the life and liberty of every Filipino citizen and foreign resident
No.
AO 308
Supreme Court
Redefines the parameters of some basic rights of our citizenry vis-a-vis the State.
As well as the line that separates the administrative power of the President to make rules and the legislative power of Congress
Law
Choice of policies
No citizen will refuse to get this identification card for no one can avoid dealing with government.
Without the ID
Law
Confers no right Imposes no duty AO 308 Affords no protection Creates no office
A citizen will have difficulty exercising his rights and enjoying his privileges.
G.R. NO. 112024 JANUARY 28, 1999 PHILIPPINE BANK OF COMMUNICATIONS VS. COMMISSIONER OF INTERNAL REVENUE, COURT OF TAX APPEALS AND COURT OF APPEALS
Filed Annual Income Tax Returns for the year-ended 1986 Paid its quarterly income tax for the first and second quarters of 1985
No taxable income
Corresponding tax thereof was withheld and remitted by the lessees to the BIR.
On 1987 or after more than two years from payment of taxes Pending investigation in the BIR
Denied
CTA
RMC 7-85 Changed the prescriptive period of two years to ten years on claims of excess quarterly income tax payments Acting Commissioner of Internal Revenue
PBCom
Whether or not the changing of the prescriptive period by the Acting Commissioner of Internal Revenue is an exercise of legislative power and is thus invalid?
Supreme Court
Administrative agencies
No administrative power
Section 230. The taxpayer may file a claim for refund or credit with the Commissioner of Internal Revenue, within two (2) years after payment of tax, before any suit in CTA is commenced. The two-year prescriptive period provided, should be computed from the time of filing the Adjustment Return and final payment of the tax for the year.
Inconsistency
Legislated guidelines contrary to the statute passed by Congress.
G.R. NO. 131787 MAY 19, 1999 CHINA BANKING CORPORATION AND CBC PROPERTIES AND COMPUTER CENTER INC. VS. THE MEMBERS OF THE BOARD OF TRUSTEES, HOME DEVELOPENT MUTUAL FUND (HDMF); HDMF PRESIDENT; AND THE HOME MUTUAL DEVELOPMENT FUND
PD 1752,as amended by RA 7742 Section 19. Employers who have their own existing provident and/or employees-housing plan may register for annual certification for waiver or suspension from coverage or participation in the Home Development Mutual Fund
Certificates of Waiver
HDMF Board
Amendment to the Rules and Regulations Implementing RA 7742 and Revised Guidelines
A company must have a provident/retirement AND housing plan superior to that provided by the Pag-IBIG Fund to be entitled to the exemption or waiver.
Issued in excess of jurisdiction and with grave abuse of discretion amounting to lack of jurisdiction
Whether or not the Amendment Guidelines issued by the HDMF Board were in excess of its rulemaking power?
Yes.
Amendment and Guidelines
Supreme Court
The enabling law conditions exception upon the existence of a provident retirement fund and/or housing plan, not both. CBC and CBC-PCCI
The use of and/or can only be used interchangeably not together and that the option of making it either both (applying and) or any one (applying or) belongs to the board of trustees.
HDMF Board
Should be within the scope of the authority granted by the legislature to the administrative agency
Exceptions
Correct
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