Scribd Logo
Upload

Welcome to Scribd!

  • 29 views

    CASE No. 24 Commissioner of Internal Revenue Vs Semirara Mining Corporation

    Uploaded by

    Jonel L. Sembrana
    The document discusses a case regarding whether Semirara Mining Corporation was exempt from paying VAT on coal sales to the National Power Corporation. The Supreme Court ruled that the tax exemption provided under Section 16 of PD No. 972 was not revoked by RA No. 9337. It held that a special law cannot be repealed by a general law without express provision, and RA No. 9337 did not expressly repeal PD No. 972.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    CASE No. 24 Commissioner of Internal Revenue Vs Semirara Mining Corporation

    Uploaded by

    Jonel L. Sembrana
    29 views1 page
    The document discusses a case regarding whether Semirara Mining Corporation was exempt from paying VAT on coal sales to the National Power Corporation. The Supreme Court ruled that the tax exemption provided under Section 16 of PD No. 972 was not revoked by RA No. 9337. It held that a special law cannot be repealed by a general law without express provision, and RA No. 9337 did not expressly repeal PD No. 972.

    Original Description:

    PFR

    Original Title

    CASE No. 24 Commissioner of Internal Revenue vs Semirara Mining Corporation

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document discusses a case regarding whether Semirara Mining Corporation was exempt from paying VAT on coal sales to the National Power Corporation. The Supreme Court ruled that the tax exemption provided under Section 16 of PD No. 972 was not revoked by RA No. 9337. It held that a special law cannot be repealed by a general law without express provision, and RA No. 9337 did not expressly repeal PD No. 972.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    29 views1 page

    CASE No. 24 Commissioner of Internal Revenue Vs Semirara Mining Corporation

    Uploaded by

    Jonel L. Sembrana
    The document discusses a case regarding whether Semirara Mining Corporation was exempt from paying VAT on coal sales to the National Power Corporation. The Supreme Court ruled that the tax exemption provided under Section 16 of PD No. 972 was not revoked by RA No. 9337. It held that a special law cannot be repealed by a general law without express provision, and RA No. 9337 did not expressly repeal PD No. 972.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    You are on page 1of 1

    G.R. No.

    202922 June 19, 2017


    Commissioner of Internal Revenue, petitioner
    vs.
    Semirara Mining Corporation, respondent

    FACTS:
    On June 8, 1983, Semirara Coal Corporation (SCC but now SMC) executed a Coal
    Operating Contract (COC) with the Ministry of Energy (now Department of Energy) through the
    Bureau of Energy Development with a term until the year 2012. SMC has been selling coal to
    National Power Corporation (NPC) without VAT until RA No. 9337 took effect on July 1, 2005
    where NPC started to withhold 5% final VAT on the belief that the sale of SMC was no longer
    exempt from VAT. SMC requested for a BIR pronouncement sustaining its position that its sale
    of coal to NPC was still exempt from VAT notwithstanding RA No. 9337, which the BIR
    granted through BIR Ruling No. 006-2007.
    On May 21, 2007, January 21, 2008, and January 29, 2008, SMC filed with the BIR
    Large Taxpayers Division, RDO No. 121-Quezon City, letters with supporting documents
    requesting for a refund or issuance of a tax credit certificate (TCC) in the total amount of
    P77,253,245.39, representing the final withholding VAT withheld by NPC on its coal billing for
    the period of July 1, 2006 to December 31, 2006. Due to the CIR’s inaction, SMC filed on
    August 8 and November 10, 2008 its petitions for review with the CTA Division. The CTA
    Division rendered decision granting SMC’s refund claim for erroneously paid final VAT
    withheld by NPC. The CIR moved for reconsideration but was denied thus filed for petition for
    review with CTA En Banc but dismissed for lack of merit.

    ISSUE: Whether or not the Section 16 of PD No. 972 was repealed by RA No. 9337. (NO)

    HELD:
    The Court agrees with the CTA that the tax exemption provided under Section 16 of PD
    No. 972 was not revoked, withdrawn or repealed expressly or impliedly – by Congress with the
    enactment of RA No. 9337. It further averred that it is a fundamental rule in statutory
    construction that a special law cannot be repealed or modified by a subsequently enacted general
    law in the absence of any express provision in the latter law to that effect. A special law must be
    interpreted to constitute an exception to the general law in the absence of special circumstances
    warranting a contrary conclusion. The repealing clause of RA No. 9337, a general law, did not
    provide for the express repeal of PD No. 972, a special law. The court also cited the case of
    Mecano vs. COA and said that RA No. 9337 does not cover the whole subject matter of PD No.
    972 and could not have been intended to substitute the same. There is also no irreconcilable
    inconsistency or repugnancy between the two laws.

    DISPOSITION:
    The instant petition for review is DENIED. The Decision dated April 23, 2012 and the
    Resolution dated July 26, 2012 of the CTA En Banc in C.T.A. E.B. No. 793 are hereby
    AFFIRMED.

    You might also like