Court voids BIR ruling vs Pinoy ADB workers

A local court has declared void a provision of a Revenue Memorandum Circular (RMC) issued by the Bureau of Internal Revenue (BIR) ordering Filipino employees of the Asian Development Bank (ADB) to declare their income and pay income taxes retroactive to 2012.

In a 32-page decision promulgated on September 30, 2014 but released to the media just recently, Judge Carlos Valenzuela of Regional Trial Court (RTC) of Mandaluyong City, Branch 213, “[declared] Section 2(d) (1) of [RMC 31-2013] as void for being issued without legal basis, in excess of authority and/or without due process of law[.]”