Circularizing the Full Text of the Decision of the Supreme Court dated November 29, 2016 in the Case of Secretary of Finance Cesar B. Purisima and Commissioner of Internal Revenue Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corp. with G.R. No. 210588

April 7, 2017 REVENUE MEMORANDUM CIRCULAR NO. 038-17 SUBJECT : Circularizing the Full Text of the Decision of the Supreme Court dated November 29, 2016 in the Case of Secretary of Finance Cesar B. P urisim a and Commissioner of Internal Revenue Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588 TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex "A" hereof is the decision of the Supreme Court dated November 29, 2016 in the case of Secretary of Finance Cesar B. Purisima and Commissioner of Internal Revenue Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588. The Supreme Court en banc has ruled in the above case that Revenue Regulations (RR) No. 2-2012 is null and void for being unconstitutional. HTcADC All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A G.R. No. 210588 November 29, 2016.