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Phil. Health Care Providers

The case discusses whether the court is bound by a prior minute resolution in another case. The court rules that it is not bound as the minute resolution was due to a procedural failure and does not have the same precedential effect as a full decision. As the petitioner was also not a party in the prior case, the resolution does not apply to it.

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Ryan G. de Guzman
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25 views1 page

Phil. Health Care Providers

The case discusses whether the court is bound by a prior minute resolution in another case. The court rules that it is not bound as the minute resolution was due to a procedural failure and does not have the same precedential effect as a full decision. As the petitioner was also not a party in the prior case, the resolution does not apply to it.

Uploaded by

Ryan G. de Guzman
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Phil. Health Care Providers, Inc. v. Commissioner of Internal Revenue, G.R. No.

167330, 18 September
2009

Facts:

Petitioner Philippine Health Care Providers, Inc. is a corporation whose primary purpose is "[t]o
establish, maintain, conduct and operate a health care delivery system for the sick and disabled persons
enrolled in the health care plan. People enrolled in it get various preventive, diagnostic and curative
medical services. Commissioner of Internal Revenue (CIR) sent petitioner a formal demand letter and the
corresponding assessment notices demanding the payment of deficiency taxes. Petitioner protested the
assessment. CIR did not act on the protest, but petitioner filed a petition for review in the Court of Tax
Appeals (CTA) seeking the cancellation of the deficiency VAT and DST (documentary stamp tax)
assessments. CTA partially granted the petition and DST assessment cancelled and set aside.
Respondent appealed the CTA decision to the CA. CA held that petitioner’s health care agreement was in
the nature of a non-life insurance contract subject to DST.

Petitioner moved for reconsideration but the CA denied it. Hence, petitioner filed this case.

Issue:

Is The Court Bound By A Minute Resolution In Philippine National Bank (G.R. No. 148680)?

Ruling:

No. Petitioner argues that the dismissal of the case in question by minute resolution was a judgment on
the merits. This was wrong, as dismissal was due to the failure of petitioner to attach a certified true
copy of the assailed decision. A minute resolution is signed only by the clerk of court by authority of the
justices, unlike a decision. It does not require the certification of the Chief Justice. Moreover, unlike
decisions, minute resolutions are not published in the Philippine Reports. If same subject matter and the
same issues concerning the same parties, are involved it constitutes res judicata. If other parties or
another subject matter (even with the same parties and issues) is involved, the minute resolution is not
binding precedent. Since petitioner was not a party in G.R. No. 148680, resolution in that case in its
favor.

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