English: The chairperson of the Committee on Ways and Means noted that the said RMC cites as a basis a Supreme Court decision on Aces Philippines Cellular Satellite Corp. vs. Commissioner of Bureau of Internal Revenue.
Filipino: Bilang chairperson ng Committee on Ways and Means, sinabi ni Gatchalian na ang ang batayan ng nasabing memorandum circular ay ang desisyon ng Korte Suprema sa kaso ng Aces Philippines Cellular Satellite Corp. vs. Commissioner ng Bureau of Internal Revenue.