REVENUE MEMORANDUM CIRCULAR NO. 70-2007 issued on November 8, 2007 clarifies the proper treatment of cases under administrative or judicial protest for amnesty tax purposes. 

          Cases under administrative or judicial protest, which involve issues which were previously decided by the court with finality are no longer covered by the amnesty law considering that the issues have already been ruled by the Supreme Court with finality and has been applied to other cases under similar circumstances.

           Article 6, Section 28 of the Philippine Constitution provides that “the rule of taxation shall be uniform and equitable”. Thus, persons, properties and events similarly situated should be treated alike. Since there is already a final resolution to the issue that has been applied to at least one instance, the same treatment should be accorded to all other instances similarly situated.