G.R. No. 222548 - Delos Santos vs. Commissioner of Internal Revenue

Delos Santos vs. Commissioner of Internal Revenue

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Title Supreme Court: Delos Santos vs. Commissioner of Internal Revenue

Case: G.R. No. 222548

Decision Date: Jun 22, 2022

Delos Santos challenged Revenue Memorandum Circular No. 65-2012, which imposed taxes on condominium dues, claiming it violated due process and exceeded authority. The Supreme Court dismissed the case as moot after declaring the Circular invalid in a prior ruling.

revenue memorandum circular

association dues

condominium corporations

Standard 15 min

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