CASE 2019-0042: FILM DEVELOPMENT COUNCIL OF THE PHILIPPINES VS. COLON HERITAGE REALTY CORPORATION/FILM DEVELOPMENT COUNCIL OF THE PHILIPPINES VS. CITY OF CEBU AND SM PRIME HOLDINGS, INC. (G.R. NO. 203754/G.R. NO. 204418. OCTOBER 15, 2019, PERLAS-BERNABE J.) (SUBJECT/S: DOCTRINE OF OPERATIVE FACT)
DISPOSITIVE:
DOCTRINES/SUBJECTS:
RA 9167 REQUIRES CINEMA OPERATORS TO TURN OVER TO THE FILM DEVELOPMENT COUNCIL OF THE PHIPPINES OR FDCP AMUSEMENT TAXES. PREVIOUSLY THEY WERE TURNED OVER TO THE LOCAL GOVERNMENT UNITS. SC INVALIDATED SUCH PROVISION. SOME CINEMA OPERATORS HAVE STILL IN THEIR POSITION WITHHELD AMUSEMENT TAXES. TO WHOM WILL THEY TURN THESE OVER? WILL FDCP RETURN THE AMUSEMENT TAXES ALREADY COLLECTED BY THEM TO THE LOCAL GOVERNMENTS?
THE CINEMA OPERATORS MUST STILL TURN OVER THE MONEY COLLECTED WHEN SAID PROVISION OF LAW WAS STILL VALID TO FDCP AND NOT TO THE LOCAL GOVERNMENTS. LIKEWISE, FDCP IS NOT OBLIGED TO TURN OVER THE MONEY IT ALREADY COLLECTED TO THE LOCAL GOVERNMENT UNITS. THE REASON IS THE DOCTRINE OF OPERATIVE FACT.
WHAT IS THE DOCTRINE OF OPERATIVE FACT?
IT STATES THAT THE EXISTENCE OF A STATUTE PRIOR TO A DETERMINATION OF UNCONSTITUTIONALITY IS AN OPERATIVE FACT AND MAY HAVE CONSEQUENCES THAT MUST NOT BE IGNORED.
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