G.R. No. 195909 : Commissioner of Internal Revenue v. St. Luke'sj Medical Center, Inc./St. Luke's Medical Center, Inc. v. Commissioner of Internal Revenue
SECOND DIVISION
G.R. No. 195909 : September 26, 2012
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ST. LUKE'S MEDICAL CENTER, INC., Respondent.
G.R. No. 195960
ST. LUKE'S MEDICAL CENTER, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
D E C I S I O N
CARPIO, J.:
The Case
These are consolidated1ςrνll petitions for review on certiorari under Rule Medical Center, Inc. is ORDERED TO PAY the deficiency income tax in 1998 based on the 10% preferential income tax rate under Section 27(8) of the National Internal Revenue Code. However, it is not liable for surcharges and interest on such deficiency income tax under Sections 248 and 249 of the National Internal Revenue Code. All other parts of the Decision and Resolution of the Court of Tax Appeals are AFFIRMED.
The petition of St. Luke's Medical Center, Inc. in G.R. No. 195960 is DENIED for violating Section 1, Rule 45 of the Rules of Court.ςrαlαωlιbrαr
SO ORDERED.
Endnotes:
* Designated Acting Member per Special Order No. 1308 dated 21 September 2012.
1ςrνll The consolidated of the petitions is pursuant to the Resolution of this Court dated 4 April 2011. Rollo (G.R. No. 195960). P. 9.
