coconut oil refiners association vs torres

COCONUT OIL REFINERS ASSOCIATION, INC. et al vs. RUBEN TORRES, as Executive Secretary, et al G.R. No. 132527. July 29, 2005 Facts: On March 13, 1992, RA No. 7227 was enacted, providing for, among other things, the sound and balanced conversion of the Clark and Subic military reservations and their extensions into alternative productive uses in the form of special economic zones in order to promote the economic and social development of Central Luzon in particular and the country in general. The law contains provisions on tax exemptions for importations of raw materials, capital and equipment. After which the President issued several Executive Orders as mandated by the law for the implementation of RA 7227. Herein petitioners contend the validity of the tax exemption provided for in the law. Issue: Whether or not the Executive Orders issued by President for the implementation of the tax exemptions constitutes executive legislation. Held: To limit the tax-free importation privilege of enterprises located inside the special economic zone only to raw materials, capital and equipment clearly runs counter to the intention of the Legislature to create a free port where the “free flow of goods or capital within, into, and out of the zones” is insured. The phrase “tax and duty-free importations of raw materials, capital and equipment” was merely cited as an example of incentives that may be given to entities operating within the zone. Public respondent SBMA correctly argued that the maxim expressio unius est exclusio alterius, on which petitioners impliedly rely to support their restrictive interpretation, does not apply when words are mentioned by way of example. It is obvious from the wording of RA No. 7227, particularly the use of the phrase “such as,” that the enumeration only meant to illustrate incentives that the SSEZ is authorized to grant, in line with its being a free port zone. The Court finds that the setting up of such commercial establishments which are the only ones duly authorized to sell consumer items tax and duty-free is still well within the policy enunciated in Section 12 of RA No. 7227 that “. . .the Subic Special Economic Zone shall be developed into a self-sustaining, industrial, commercial, financial

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COCONUT OIL REFINERS ASSOCIATION, INC. et al vs. RUBEN TORRES, as Executive Secretary, et alG.R. No. 1!"!#. $uly !%, !&&"Facts' O( )arc* 1, 1%%!, RA No. #!!# +as e(acte,, -rovi,i(. /or, a0o(. ot*er t*i(.s, t*e sou(, a(, 1ala(ce, co(versio( o/ t*e Clar2 a(, Su1ic 0ilitary reservatio(s a(, t*eir exte(sio(si(to alter(ative -ro,uctive uses i( t*e /or0 o/ s-ecial eco(o0ic 3o(es i( or,er to -ro0ote t*e eco(o0ic a(, social ,evelo-0e(t o/ Ce(tral Lu3o( i( -articular a(, t*e cou(try i( .e(eral. T*e la+ co(tai(s -rovisio(s o( tax exe0-tio(s /or i0-ortatio(s o/ ra+ 0aterials, ca-ital a(, e4ui-0e(t. A/ter +*ic* t*e 5resi,e(t issue, several Executive Or,ers as 0a(,ate, 1y t*e la+ /or t*e i0-le0e(tatio( o/ RA #!!#. 6erei( -etitio(ers co(te(, t*e vali,ity o/ t*e tax exe0-tio( -rovi,e, /or i( t*e la+.Issue' 7*et*er or (ot t*e Executive Or,ers issue, 1y 5resi,e(t /or t*e i0-le0e(tatio( o/ t*e tax exe0-tio(s co(stitutes executive le.islatio(.6el,' To li0it t*e tax8/ree i0-ortatio( -rivile.e o/ e(ter-rises locate, i(si,e t*e s-ecial eco(o0ic 3o(e o(ly to ra+ 0aterials, ca-ital a(, e4ui-0e(t clearly ru(s cou(ter to t*e i(te(tio( o/ t*e Le.islature to create a /ree -ort +*ere t*e 9/ree /lo+ o/ .oo,s or ca-ital +it*i(, i(to, a(, out o/ t*e 3o(es: is i(sure,.T*e -*rase 9tax a(, ,uty8/ree i0-ortatio(s o/ ra+ 0aterials, ca-ital a(, e4ui-0e(t: +as 0erelycite, as a( exa0-le o/ i(ce(tives t*at 0ay 1e .ive( to e(tities o-erati(. +it*i( t*e 3o(e. 5u1lic res-o(,e(t SB)A correctly ar.ue, t*at t*e 0axi0 ex-ressio u(ius est exclusio alterius, o( +*ic* -etitio(ers i0-lie,ly rely to su--ort t*eir restrictive i(ter-retatio(, ,oes (ot a--ly +*e( +or,s are 0e(tio(e, 1y +ay o/ exa0-le. It is o1vious /ro0 t*e +or,i(. o/ RA No. #!!#, -articularly t*e use o/ t*e -*rase 9suc* as,: t*at t*e e(u0eratio( o(ly 0ea(t to illustrate i(ce(tives t*at t*e SSE; is aut*ori3e, to .ra(t, i( li(e +it* its 1ei(. a /ree -ort 3o(e.T*e Court /i(,s t*at t*e setti(. u- o/ suc* co00ercial esta1lis*0e(ts +*ic* are t*e o(ly o(es ,uly aut*ori3e, to sell co(su0er ite0s tax a(, ,uty8/ree is still +ell +it*i( t*e -olicy e(u(ciate,i( Sectio( 1! o/ RA No. #!!# t*at 9. . .t*e Su1ic S-ecial Eco(o0ic ;o(e s*all 1e ,evelo-e, i(to a sel/8sustai(i(., i(,ustrial, co00ercial, /i(a(cial a(, i(vest0e(t ce(ter to .e(erate e0-loy0e(to--ortu(ities i( a(, arou(, t*e 3o(e a(, to attract a(, -ro0ote -ro,uctive /orei.( i(vest0e(ts.: 6o+ever, t*e Court reiterates t*at t*e seco(, se(te(ces o/ -ara.ra-*s 1.! a(, 1. o/ Executive Or,er No. %#8A, allo+i(. tax a(, ,uty8/ree re0oval o/ .oo,s to certai( i(,ivi,uals, eve( i( a li0ite, a0ou(t, /ro0 t*e Secure, Area o/ t*e SSE;, are (ull a(, voi, /or 1ei(. co(trary to Sectio( 1! o/ RA No. #!!#. Sai, Sectio( clearly -rovi,es t*at 9ex-ortatio( or re0ovalo/ .oo,s /ro0 t*e territory o/ t*e Su1ic S-ecial Eco(o0ic ;o(e to t*e ot*er -arts o/ t*e 5*ili--i(e territory s*all 1e su1

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