BIR Ruling [DA-538-99]

September 17, 1999 BIR RULING [DA-538-99] Hon. Genaro M. Alvarez, Jr. Chairman, Committee on Population and Family Relations House of Representatives Quezon City S i r : In compliance with your letter dated May 27, 1997, hereunder is a status report of cases filed against the Bureau of Internal Revenue by drugstore owners and other entities involving claims for refund/tax credit of 20% discount granted under R.A. No. 7432, as follows: LexLib 1. CTA Case No. 5311 Decided in favor of the taxpayer on August Elma's Drug Corp. vs. CIR 27, 1998. Appealed by BIR to the Court of Appeals under CA-G.R. SP No. 49946 which is pending decision. 2. CTA Case No. 5357 Decided in favor of the taxpayer on April Del Rosario Drug Corp. vs. CIR 6, 1998. Appealed by the BIR to the Court of Appeals under CA G.R. SP No. 48254. Appeal was withdrawn by the Office of the Solicitor General. 3. CTA Case No. 5367 Decided on February 16, 1998 denying Sto. Rosario Drug Corp. vs. CIR refund due to insufficiency of evidence. 4. CTA Case No. 5509 Pending Decision Vas Salus Drug Corp. vs. CIR 5. CTA Case No. 5582 Pending Decision Central Luzon Drug Corp. vs. CIR 6. CTA Case No. 5599 Pending Decision Bicolandia Drug Corp. vs. CIR 7. CTA Case No. 5612 Pending Trial Mercury Drug Corp. vs. CIR 8. CTA Case No. 5767 Pending Trial Central Luzon Drug Corp. vs. CIR 9. CTA Case No. 5768 Pending Trial Bicolandia Drug Corp. vs. CIR 10. CA-GR SP No. 44844 A petition for prohibition from enforcing Mar-Tess Drug Corp. vs. Sec. RR 94 implementing RA 7432 which is Roberto E. De Ocampo, et al. pending decision. Please be informed further that the above list does not include similar cases being handled by the Legal Division of Revenue Region No. 7, Quezon City. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue