Injunction vs revenue bureau’s regulation issued
ANGELES CITY – A regional trial court here has issued a writ of preliminary injunction, stopping the Bureau of Internal Revenue (BIR) from enforcing “directly or indirectly” Revenue Regulation No. 2-2012 as it runs contrary to the law that created the Subic and Clark Freeport Zones.
This said regulation is about applying value-added tax (VAT) on all petroleum and petroleum products that are imported and/or brought directly from abroad to the Philippines including Freeport and Economic zones.
“This Court, in the exercise of its sound judicial discretion, finds the prayer for the issuance of the writ of preliminary injunction to be impressed with merits and hereby grants the same,” branch 58 Presiding Judge Philbert Iturralde said in his seven-page decision issued April 4, 2012.
Iturralde ordered the “BIR, its agents, representatives, or assigns, and all persons acting in its place and stead” to cease and desist from enforcing the said regulation.
Iturralde also ordered petitioner, Pampanga 1st District Representative Carmelo Lazatin, to post a P15-million injunction bond to answer for any damage that may be suffered by the BIR in the event that the Court should later determine that the lawmaker is not entitled to the relief prayed for.
Lazatin hailed the BIR and the Finance Department to court after finding that the controversial regulation contradicts Republic Act 7277, the law that created Subic and Clark Freeport Zones. Republic Act 9400 later amended RA 7277.
In his petition, Lazatin emphasized that RA 9400 provides that no national or local taxes shall be imposed on registered business enterprises within the Clark Freeport Zone (CFZ).
In his decision, Iturralde sided with Lazatin, saying “there appears to be a patent conflict between the questioned regulation and RA 9400, in order to prevent injury to the registered businesses inside CFZ, there is a need to restrain the BIR from implementing Revenue Regulations No. 2-2012 until the main case has been heard.”
Iturralde also contradicted BIR’s claim that the regulation merely intends to implement corrective measures which appears to be lacking in the basic law to stop smuggling.
“A careful examination of the statute provides a penal sanction for such act,” Iturralde said, citing Section 9 of RA 9400, which states that “Any registered business enterprise found guilty of smuggling by final judgment, either as principal, accomplice or accessory shall be perpetually barred from doing business in any freeport and special economic zone, in addition to the penalties and sanctions imposed by existing laws.”
The judge also ruled that a department regulation like Revenue Regulations No. 2-2012 cannot go beyond the terms and provisions of the basic law, as decided by the Supreme Court in the case of Philippine Amusements and Gaming Corporation vs BIR.
“Revenue Regulations No. 2-2012 cannot go beyond the provisions of RA 9400 which amended RA 7227,” said Iturralde.
http://www.sunstar.com.ph/pampanga/local-news/2012/04/11/injunction-vs-revenue-bureau-s-regulation-issued-215675
Companies in Manila travel out of town for a short getaway to hold their events and function outside of the city in the north. Many companies choose Clark in Pampanga because of its safety record. Clark is home to some of the best golf courses in Pampanga. Although golf continues to be one of the reasons why visitors from Manila travel to Pampanga, residents of Angeles City, Subic and Bulacan travel to Clark not just to play golf in one of the best golf courses in Pampanga but also to relax and unwind in the best resort in Philippines.
Clark offers some of the best outdoor venues for company outings in Pampanga, Angeles City and Subic. Being so accessible from Manila via the North Luzon Expressway, Clark Philippines is exceptionally convenient for all sorts of events and picnics. Each year, many company events like team building, corporate planning, outings and awarding ceremonies are held in resorts like Clearwater Beach hotel located in the central business district of Clark Pampanga.
Although Clark is not revered for fancy ballrooms and stuffy function rooms, there are many options for meeting and conference facilities. Companies travel out of town from Manila heading north to Pampanga typically look for meeting facilities within leisure and recreational areas. More and more companies mix in a good amount of activities in the program to help participants unwind and relax in between sessions.
Clearwater is a highly recommended and most frequently visited private resort in Pampanga. This Clark hotel is a famous private resort outside Manila for corporate planning because of its exclusivity. Although the function rooms for planning and meetings are simple and basic, the surrounding gardens and ambience more than make up for what it lacks in lavish interior decoration.
New camping sites and picnic grounds in Philippines are now added to Clark for family outings in outside Manila. The best campsites are located at Yats Clearwater Resort & Country Club in Pampanga Angeles City Clark Philippines. Just bring camping equipment and enjoy the fun and ambience of outdoor living camping in Clark under safe, secured and clean conditions. Outdoor activities include swimming and water sports, boating and paddling a kayak, lawn tennis, golf, shooting range and all sorts of leisure activities including colonial games like croquet and horseshoe.
For reservations, comments and inquiries,
Clearwater Resort & Country Club
Creekside Road corner of Centennial Road,
Central Business District, Clark Freeport Zone,
Pampanga, Philippines 2023
Tel: (045)599-5949 0917-520-4403 0922-870-5177
Manila Sales Office
3003C East Tower, Phil Stock Exchange Center,
Exchange Rd Ortigas Metro Manila, Philippines 1605
(632) 637-5019 0917-520-4393 Rea or Chay
http://www.ClearwaterPhilippines.com
Email: Inquiry@ClearwaterPhilippines.com
Getting to this hotel in Clark Philippines
After entering Clark Freeport from Subic, Manila, Dau and Angeles City, proceed straight along Clark’s main highway MA Roxas, passing Clark’s largest wine shop called Clark Wine Center on your right, continue to bear right making no turns at all, go past Mimosa Leisure Estate on the opposite side of the road, you will hit a major intersection. Go straight and the road becomes Creekside Road. YATS Clearwater Resort and Country Club is on your right just 200m down. Traffic in Clark Philippines is light so it should be quite easy for get to this hotel in Clark Philippines.
For inquiries and bookings, click here to contact Clearwater Resort now
Wedding couples looking for wedding reception venues and beach wedding venues can log on to this Philippines Wedding Venue web site for free information and assistance:
http://www.PhilippinesWeddingVenue.com
While in Clark, it might be a good idea to enjoy an evening of wine-and-dine in the fine dining Yats Restaurant and Wine Bar that features an award winning 2700-line wine list. It is located in Mimosa Leisure Estate of Clark Freeport Zone. For more information, visit http://www.YatsRestaurant.com
YATS Leisure Philippines is a developer and operator of clubs, resorts and high-class restaurants and wine shops in Clark Angeles Philippines http://www.YatsLeisure.com
While in Clark, one might as well add to the itinerary a visit to the famous Clark Wine Center, the largest wine shop in Philippines which offers over 2000 selections of fine vintage wine from all wine regions, vintages spanning over 50 years covering all price ranges.
http://www.ClarkWineCenter.com
Looking for famous tourists spots, places to visit and see, relax and unwind in Clark, Pampanga, Philippines? You may want to check out these sites also:
http://www.HotelClarkPhilippines.com
http://www.ClarkPhilippines.com
http://www.YatsWineCellars.com
For jobs and business investment opportunities in the Philippines please visit http://www.yilp.com