INTEGRATED BAR OF THE PHILIPPINES, PETITIONER, PHILIPPINE COLLEGE OF PHYSICIANS, PHILIPPINE MEDICAL ASSOCIATION, INC., AND PHILIPPINE DENTAL ASSOCIATION, PETITIONERS-IN-INTERVENTION; VS. SECRETARY CESAR V. PURISIMA OF THE DEPARTMENT OF FINANCE AND COMMISSIONER KIM S. JACINTO-HENARES OF THE BUREAU OF…
- G.R. Number: G.R. No. 211772
- Promulgated: 2023-04-18
- Ponente: LEONEN, SAJ.
Keywords
Revenue Regulations No. 4-2014 Section 2(1), Revenue Regulations No. 4-2014 Section 2(2), National Internal Revenue Code of 1997 Section 236, National Internal Revenue Code of 1997 Section 113, National Internal Revenue Code of 1997 Section 237, National Internal Revenue Code of 1997 Section 244, National Internal Revenue Code of 1997 Section 254, National Internal Revenue Code of 1997 Section 275, Rule 130 Section 24(b) Revised Rules on Evidence, Rule 138 Section 20(e) Revised Rules of Court, Republic Act No. 10173 (Data Privacy Act of 2012), Republic Act No. 9298 (Philippine Accountancy Act of 2004) Section 29, National Internal Revenue Code of 1997 Section 5, Code of Professional Responsibility Canon 20, Code of Professional Responsibility and Accountability Canon III Section 41, Right to Privacy, Informational Privacy, Doctor-Patient Privilege, Attorney-Client Privilege, Accountant-Client Confidentiality (Working Papers)