Denial of the Motion for Reconsideration of the Office of the Solicitor General in GR No. 188550 dated 19 August 2013

30 January 2014

On 23 October 2013, the Supreme Court (“SC”) denied the request for reconsideration of the Office of the Solicitor General (“OSG”) to modify the “Decision dated 19 August 2013” (“August Decision”) in GR No. 188550 which held that the tax authority cannot deny treaty relief/benefits to a resident of a tax treaty country for failure to strictly comply with the prescribed period in filing a tax treaty application under Revenue Memorandum Order No. 1-2000 (Procedures for Processing Tax Treaty Relief Application).

The SC emphasized that the August Decision (refer to Tax Alert No. 22, 09 September 2013) already addressed all the basic issues involved in GR No. 188550. Moreover, there are no substantial arguments in the request of the OSG that merited the modification of the August Decision. Hence, the SC ordered that an entry of judgment be made and that no further pleadings and motions to the case would be entertained.

Notice of the resolution was mailed to the OSG and the Court of Tax Appeals (CTA) on 22 January 2014. The CTA received its copy on 29 January 2014.