This case has been cited 1 times or more.
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2010-01-21 |
CARPIO, J. |
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| It is well-settled that where the language of the law is clear and unequivocal, it must be given its literal application and applied without interpretation.[21] The general rule of requiring adherence to the letter in construing statutes applies with particular strictness to tax laws and provisions of a taxing act are not to be extended by implication.[22] A careful reading of the RMOs pertaining to the VAP shows that the recording of the information in the Official Registry Book of the BIR is a mandatory requirement before a taxpayer may be excluded from the coverage of the VAP. | |||||