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REYNALDO V. UMALI v. JESUS P. ESTANISLAO

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GR NO. 159991
2006-11-16
CARMELINO F. PANSACOLA v. CIR
QUISUMBING, J.
On appeal, the Court of Appeals denied his petition for lack of merit. The appellate court ruled that Umali v. Estanislao,[8] relied upon by petitioner, was inapplicable to his case. It further ruled that the NIRC took effect on January 1, 1998, thus the increased exemptions were effective only to cover taxable year 1998 and cannot be applied retroactively.