SECRETARY OF FINANCE, COMMISSIONER OF INTERNAL REVENUE, AND REVENUE REGIONAL DIRECTOR, BUREAU OF INTERNAL REVENUE (BIR), REVENUE REGION NO. 12, BACOLOD CITY, PETITIONERS , VS. HON. RENATO D. MUÑEZ, IN HIS CAPACITY AS EXECUTIVE JUDGE OF BRANCH 60, REGIONAL TRIAL COURT IN CADIZ CITY, NEGROS…
- G.R. Number: G.R. No. 212687
- Promulgated: 2022-07-20
- Ponente: LAZARO-JAVIER, J.
Keywords
National Internal Revenue Code (NIRC) Section 218, National Internal Revenue Code (NIRC) Sections 6 and 244, National Internal Revenue Code (NIRC) Sections 106 and 109 (1)(A), Republic Act No. 9337, Rules of Court Rule 65, Rules of Court Rule 58 Section 6, Batas Pambansa Blg. 129 Section 21(1), Mootness Doctrine, No Injunction Rule in Tax Collection, Taxation, Value-Added Tax (VAT) on Sugar, Declaratory Relief, Injunction against tax collection, Writ of Preliminary Injunction, Temporary Restraining Order (TRO), Status Quo Ante Bellum, Grave Abuse of Discretion, Territorial Jurisdiction, Actual case or controversy, Advisory Opinion