Scribd Logo
Upload

Welcome to Scribd!

  • 7 views

    Petitioner Protested The Assessment in A Letter Da

    Uploaded by

    Darkknight
    The petitioner protested tax assessments in 2000. The Court of Tax Appeals cancelled the assessments but the respondent appealed regarding the cancellation of a digital services tax assessment. The Court of Appeals then ruled the health care agreements were subject to the digital services tax. However, the issue was then whether health maintenance organization contracts are insurance contracts, to which the court ultimately ruled they are not.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Petitioner Protested The Assessment in A Letter Da

    Uploaded by

    Darkknight
    7 views1 page
    The petitioner protested tax assessments in 2000. The Court of Tax Appeals cancelled the assessments but the respondent appealed regarding the cancellation of a digital services tax assessment. The Court of Appeals then ruled the health care agreements were subject to the digital services tax. However, the issue was then whether health maintenance organization contracts are insurance contracts, to which the court ultimately ruled they are not.

    Original Title

    Petitioner protested the assessment in a letter da

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The petitioner protested tax assessments in 2000. The Court of Tax Appeals cancelled the assessments but the respondent appealed regarding the cancellation of a digital services tax assessment. The Court of Appeals then ruled the health care agreements were subject to the digital services tax. However, the issue was then whether health maintenance organization contracts are insurance contracts, to which the court ultimately ruled they are not.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    7 views1 page

    Petitioner Protested The Assessment in A Letter Da

    Uploaded by

    Darkknight
    The petitioner protested tax assessments in 2000. The Court of Tax Appeals cancelled the assessments but the respondent appealed regarding the cancellation of a digital services tax assessment. The Court of Appeals then ruled the health care agreements were subject to the digital services tax. However, the issue was then whether health maintenance organization contracts are insurance contracts, to which the court ultimately ruled they are not.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    You are on page 1of 1

    Petitioner protested the assessment in a letter dated February 23, 2000.

    As
    respondent did not act on the protest, petitioner filed a petition for review
    in the Court of Tax Appeals (CTA) seeking the cancellation of the
    deficiency VAT and DST assessments.

    Respondent appealed the CTA decision to the [Court of Appeals (CA)]


    insofar as it cancelled the DST assessment. He claimed that petitioner’s
    health care agreement was a contract of insurance subject to DST under
    Section 185 of the 1997 Tax Code.

    On August 16, 2004, the CA rendered its decision. It held that petitioner’s
    health care agreement was in the nature of a non-life insurance contract
    subject to DST.

    Issue:

                Whether or not, a Health Maintenance Organizations’ contracts


    are contract of insurance.

    Ruling:

                No. An examination of petitioner’s agreements with its members


    lead the Court to conclude that it is not an insurance contract within the
    context of our Insurance Code.

    Section 2 (1) of the Insurance Code defines a contract of insurance as an


    agreement whereby one undertakes for a consideration to indemnify
    another against loss, damage or liability arising from an unknown or
    contingent event. An insurance contract exists where the following
    elements concur:

    1. The insured has an insurable interest;

    2. The insured is subject to a risk of loss by the happening of the designed


    peril;

    You might also like