AS a general principle, our laws are prospective and forward-looking in nature. As expressed in Article 4 of the Civil Code of the Philippines, laws shall have no retroactive effect unless the contrary is provided. In other words, the law shall apply only to cases that arise upon its effectivity, except when otherwise provided.
Relative to this rule, the decisions of the Supreme Court, made in the exercise of its power to interpret the law, retroact to the date the law was enacted. As explained in the case of San Miguel Corporation v. Commissioner of Internal Revenue (CIR) (GR 257697, April 12, 2023), citing the 1996 case of Columbia Pictures, Inc. v. Court of Appeals (CA) (GR 110318), these judicial decisions simply reflect the legislative intent behind the law. However, if the Supreme Court reverses its previously established doctrine, the new interpretation must be applied prospectively and should not prejudice those who have relied on the old doctrine in good faith.
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