This case has been cited 3 times or more.
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2014-11-24 |
VELASCO JR., J. |
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| In the case at bar, the assailed revenue regulations and revenue memorandum circulars are actually rulings or opinions of the CIR on the tax treatment of motor vehicles sold at public auction within the SSEZ to implement Section 12 of R.A. No. 7227 which provides that "exportation or removal of goods from the territory of the [SSEZ] to the other parts of the Philippine territory shall be subject to customs duties and taxes under the Customs and Tariff Code and other relevant tax laws of the Philippines." They were issued pursuant to the power of the CIR under Section 4 of the National Internal Revenue Code x x x.[24] (emphasis added) | |||||
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2012-02-15 |
VILLARAMA, JR., J. |
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| Jurisdiction is defined as the power and authority of a court to hear and decide a case.[14] A court's jurisdiction over the subject matter of the action is conferred only by the Constitution or by statute.[15] The nature of an action and the subject matter thereof, as well as which court or agency of the government has jurisdiction over the same, are determined by the material allegations of the complaint in relation to the law involved and the character of the reliefs prayed for, whether or not the complainant/plaintiff is entitled to any or all of such reliefs.[16] And jurisdiction being a matter of substantive law, the established rule is that the statute in force at the time of the commencement of the action determines the jurisdiction of the court.[17] | |||||
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2009-09-17 |
VELASCO JR., J. |
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| Of the same tenor, sans an enumeration of the exceptions, is what the Court said in Asia International Auctioneers, Inc. v. Parayno,[23] viz: Petitioner's failure to ask the CIR for a reconsideration... is another reason why the instant case should be dismissed. It is settled that the premature invocation of the court's intervention is fatal to one's cause of action. If a remedy within the administrative machinery can still be resorted to by giving the administrative officer every opportunity to decide on a matter that comes within his jurisdiction, then such remedy must first be exhausted before the courts power of judicial review can be sought. The party with an administrative remedy must not only initiate the prescribed administrative procedure to obtain relief but also pursue it to its appropriate conclusion before seeking judicial intervention in order to give the administrative agency an opportunity to decide the matter itself correctly and prevent unnecessary and premature resort to the court. | |||||