Case Digest Pagcor vs BIR

PHILIPPINE AMUSEMENT AND GAMING CORPORATION (PAGCOR), petitioner, (PAGCOR),  petitioner, vs. THE vs.  THE BUREAU OF INTERNAL REVENUE, respondents. G.R. No. 215427 dated December 10, 2014 FACTS: On April 17, 2006, petitioner iled a !etition or Revie" on #ertiorari and !ro$ibition see%in& t$e declaration o n'llit( o )ection 1 o RA *++7 insoar as it amends )ection 27c27c- o RA 424, 424, ot$er" ot$er"ise ise %no"n %no"n as t$e N/R# b( ecl' ecl'din din& & petit petition ioner er rom rom t$e en'meration o &overnmento"ned or controlled corporations GO##s- eempted rom liabilit( or corporate income ta. On arc$ arc$ 15, 15, 201 2011, )# partl partl( ( &rante &ranted d t$e t$e petit petition ion insoar insoar as it $eld $eld t$at t$at t$e 3/R Reven'e Re&'lation No. 162005 "$ic$ s'bects !AG#OR to 10 A is n'll and void or bein& contrar( to t$e N/R#. /t also $eld t$at )ection 1 o RA *++7 is valid and constit'tional. 3/R iss'ed R# No. ++201+ on April 17, 201+ p'rs'ant to t$e decision "$ic$ clariies t$e 8/ncome a and 9ranc$ise a D'e rom !AG#OR, its #ontractees and :icensees.; /t no" s'bects s'bects t$e income rom !AG#OR< !AG#OR
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ISSUE: 1. >$et$er !AG# !AG#OR$et$er !AG#O !AG#OR
!etitionerit$ respect to petitioner