G.R. No. 172892 - Philippine Deposit Insurance Corporation vs. Bureau of Internal Revenue

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G.R. No. 172892: Philippine Deposit Insurance Corporation vs. Bureau of Internal Revenue

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Title Supreme Court: Philippine Deposit Insurance Corporation vs. Bureau of Internal Revenue

Case: G.R. No. 172892

Decision Date: Jun 13, 2013

PDIC contested BIR's tax clearance requirement for RBTI's liquidation, arguing it was inapplicable under the New Central Bank Act. Supreme Court ruled in favor of PDIC, exempting banks under liquidation from Section 52(C) of the Tax Code of 1997.

bureau of internal revenue

tax clearance requirement

banks under liquidation

Standard 16 min

1.0x of typical case length

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