SECOND DIVISION
[G.R. No. 202556. September 12, 2012.]
DANILO A. LIHAYLIHAY, petitioner, vs. BUREAU OF INTERNAL REVENUE, REPRESENTED BY COMMISSIONER KIM S. JACINTO-HENARES, ET AL., respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, Second Division, issued a Resolution dated 12 September 2012which reads as follows:
G.R. No. 202556 (Danilo A. Lihaylihay v. Bureau of Internal Revenue, represented by Commissioner Kim S. Jacinto-Henares, et al.).
After a judicious perusal of the records, the Court resolves to DISMISS the instant petition for failure to sufficiently show, based on the recital of facts therein, that mandamus lies in this case to compel respondent Bureau of Internal Revenue (BIR) to collect the alleged delinquent taxes of Fortune Tobacco Corporation (FTC) or to deliver to petitioner Danilo Lihaylihay his informer's reward.
Mandamus is a remedy available to compel the performance of ministerial duties. 1 However, the assessment and imposition of tax liabilities is within BIR's discretionary power, which cannot be ordered by mandamus. 2 Records show that the BIR found no legal justification to warrant the filing and collection of taxes against FTC. Thus, in the absence of arbitrariness, which petitioner failed to establish in this case, the BIR's exercise of its discretionary power is not subject to the contrary judgment. 3 Consequently, there being no delinquent taxes assessed, no collection can be made nor any informer's reward became due 4 in favor of petitioner. (Carpio, J., no part due to prior inhibition in related cases;Mendoza, J., designated Acting Member per Raffle dated September 10, 2012.)
SO ORDERED. SACEca
Very truly yours,
(SGD.) MA. LOURDES C. PERFECTODivision Clerk of Court
Footnotes
1.Revised Rules of Court, Rule 65.
2.Meralco Securities v. Savellano, G.R. L-36181, October 23, 1982, 117 SCRA 804, 812-813.
3.Id.
4.Id.