When taxpayers are in doubt as to whether a specific provision of the Tax Code or regulations apply to their specific transactions, they sometimes seek an opinion or confirmation from the agency that implements the law or regulation.
c provision of the Tax Code or regulations apply to their specic transactions, they sometimes seek an opinion or confirmation from the agency that implements the law or regulation. One may ask, does the touch-move rule apply to the issued ruling or conBy definition, rulings of the Bureau of Internal Revenue reect its official position on queries raised by taxpayers regarding the interpretation of tax laws.
A full-blown audit and investigation ensued as a result of the RMC. As the assessment was not resolved at the administrative level, the case was elevated to the CTA. Additionally, the change in position by the BIR did not originate from a subsequent learning of a fact misrepresented or withheld by the taxpayer but was merely due to a change in the tax consequences of the same set of facts presented at the time the ruling was sought. The Court emphasized that mere allegations are denitely not evidence. Without proof, the BIR cannot deprive the taxpayer of the right that it already obtained by the issuance of the ruling until its revocation.
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