Here are selected April 2010 rulings of the Supreme Court of the Philippines on tax law:
Procedure; perfection of an appeal; when disregarded. The procedure for perfecting an appeal may be disregarded for strong compelling reasons such as when insisting on strict compliance therewith will allow the government to collect deficiency VAT that it has no right at all to collect or receive. In this instance, dismissing the case on a mere technicality would lead to the unjust enrichment of the government at the expense of petitioner. TFS, Incorporated vs. Commissioner of Internal Revenue, G.R. No. 166829, April 19, 2010.
VAT; pawnshops. Since the imposition of VAT of pawnshops (which are non-bank financial intermediaries) was deferred for tax years 1996 to 2002, petitioner is not liable for VAT for tax year 1998. TFS, Incorporated vs. Commissioner of Internal Revenue, G.R. No. 166829, April 19, 2010.