3. [Philippine Health Care Providers Inc. vs. Commission on Internal Revenue, 600 SCRA 413(2009)]

62 25'(5(' &DUSLR0RUDOHV $FWLQJ &KDLUSHUVRQ <QDUHV 6DQWLDJR 'HO &DVWLOOR DQG $EDG -- FRQFXU 3HWLWLRQ GHQLHG MXGJPHQW PRGLILHG 1RWH ³:KLOH LW LV WUXH WKDW LQ H[WUDMXGLFLDO IRUHFORVXUH RI PRUWJDJH WKH PRUWJDJHH KDV WKH ULJKW WR UHFRYHU WKH GHILFLHQF\ IURP WKH GHEWRU WKLV SUHVXSSRVHV WKDW WKH IRUHFORVXUH PXVW ILUVW EH YDOLG 'HYHORSPHQW %DQN RI WKH 3KLOLSSLQHV YV /LFXDQDQ 6&5$ >@ ³³RR³³ *5 1R 6HSWHPEHU 3+,/,33,1( +($/7+ &$5( 3529,'(56 ,1& SHWLWLRQHU YV &200,66,21(5 2) ,17(51$/ 5(9(18( UHVSRQGHQW 6WDWXWRU\ &RQVWUXFWLRQ ,W LV D FDUGLQDO UXOH LQ VWDWXWRU\ FRQVWUXFWLRQ WKDW QR ZRUG FODXVH VHQWHQFH SURYLVLRQ RU SDUW RI D VWDWXWH VKDOO EH FRQVLGHUHG VXUSOXVDJH RU VXSHUIOXRXV PHDQLQJOHVV YRLG DQG LQVLJQLILFDQW³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

Documents

3. [Philippine Health Care Providers Inc. vs. Commission on Internal Revenue, 600 SCRA 413(2009)]