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Manila Bulletin devider Philippines devider National devider BIR loses P4.6 billion tax collection case vs. casino

BIR loses P4.6 billion tax collection case vs. casino

Published Apr 28, 2022 12:13 pm

The full Court of Tax Appeals (CTA) has denied the appeal of the Bureau of Internal Revenue (BIR) to require the Resorts World Manila to pay more than P4.6 billion in income tax for the year 2012.

In a 15-page resolution, the court en banc upheld the decision of its First Division that the casino is exempted from the payment of corporate income tax.

The court explained that Resorts World, like other contractees or licensees of the Philippine Amusement and Gaming Corporation (PAGCOR), is only mandated to pay five percent franchise tax on its gross earnings derived from gaming operations in lieu of other taxes.

Resorts World, the first integrated tourism resort in the country located along Roxas Boulevard in Pasay City, is operated by the Travellers International Hotel Group Inc.

The decision set aside the position of the BIR that the income tax exemption privilege of the casino has been abolished by RA 9339 and that only PAGCOR was exempted from the tax as prescribed under it's charter, Presidential Decree 1869.

The decision written by Associate Justice Erlinda P. Uy stated that the tax exemption was not repealed by the said law as clarified by the Supreme Court in the case of Bloomberry Resorts and Hotels vs. BIR.

Records showed casino did not question tax assessments imposed by the BIR on its non-gaming operations like restaurants and novelty stores and readily paid deficiency taxes amounting to P123 million deficiency taxes which included value-added, expanded withholding and documentary stamps taxes.

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