COURSE OUTLINE Tax I

A.

General Principles Concept, Nature, and Characteristics of Taxation and Taxes

1. Commissioner of Internal Revenue vs. Cebu Portland Cement Company (December 15, 1987) 2. Commissioner of Internal Revenue vs. Algue (February 17, 1988) 3. C.N. Hodges vs. Municipal Board of the City of Iloilo (January 31, 1963) 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. Classifications and Distinctions Association of Customs Brokers, Inc. vs. Municipal Board (May 22, 1953) Esso Standard Eastern, Inc. vs. Commissioner of Internal Revenue (July 7, 1989) Progressive Development Corporation vs. Quezon City (April 24, 1989) PAL vs. Edu (August 15, 1988) Villegas vs. Hiu Chiong Tsai Pao Ho (November 10, 1978) Compania General de Tabacos de Filipinas vs. City of Manila (June 29, 1963) American Mail Lines vs. City of Basilan (May 31, 1961) Osmea vs. Orbos (March 31, 1993) Republic of the Philippines vs. Bacolod-Murcia Milling Co. (July 9, 1966) Victorias Milling Co., Inc. vs. Municipality of Victorias (December 27, 1968) Lutz vs. Araneta (December 22, 1955) PCGG vs. Cojuangco (December 14, 2001) Commissioner of Internal Revenue vs. PLDT (December 15, 2005) Planters Products, Inc. vs. Fertiphil Corporation (March 14, 2008)

Limitations on the Power of Taxation 18. 19. 20. 21. 22. 23. 24. Pascual vs. Secretary of Public Works (December 29, 1960) Osmea vs. Orbos (March 31, 1993) Pepsi-Cola Bottling Company vs. Municipality of Tanauan (February 27, 1976) Social Security System vs. City of Bacolod (July 21, 1982) Manila International Airport Authority vs. City of Paranaque (July 20, 2006) Sea-Land Services, Inc. vs. Court of Appeals (April 30, 2001) Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990) 31st Infantry Post Exchange vs. Posadas (September 4, 1930) Commissioner of Internal Revenue vs. Marubeni Corporation (December 18, 2001) Reagan vs. Commissioner of Internal Revenue (December 27, 1969) Tiu vs. Court of Appeals (January 20, 1999) John Hay Peoples Alternative Coalition vs. BCDA (October 24, 2003)

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26. 27. 28. 29.

30. Coconut Oil Refiners Association Inc. vs. BCDA (July 29, 2005) 31. Province of Abra vs. Hernando (August 31, 1981) 32. Tolentino vs. Secretary of Finance (October 30, 1995) 33. Abakada Guro Party List vs. Ermita (September 1, 2005) 34. Misamis Oriental Association of Coco Traders, Inc. vs. Department of Finance Secretary (November 10, 1994) 35. Commissioner of Internal Revenue vs. Court of Appeals (August 29, 1996) 36. Commissioner of Internal Revenue vs. Lingayen Gulf Electric Power Co., Inc. (August 4, 1988) 37. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas, Inc. vs. Tan (June 30, 1988) 38. Sison vs. Ancheta (July 25, 1984) 39. Villegas vs. Hiu Chiong Tsai Pao Ho (November 10, 1978) 40. Villanueva vs. City of Iloilo (December 28, 1968) 41. Pepsi-Cola Bottling Co. of the Philippines, Inc. vs. City of Butuan (August 28, 1968) 42. Ormoc Sugar Company, Inc. vs. Treasurer of Ormoc City (February 17, 1968) 43. Lutz vs. Araneta (December 22, 1955) 44. Association of Customs Brokers, Inc. vs. Municipal Board (May 22, 1953) 45. Eastern Theatrical Co., Inc. vs. Alfonso (May 31, 1949) 46. Philippine Trust Company vs. Yatco (January 23, 1940) 47. Churchill vs. Concepcion (September 22, 1916) 48. British American Tobacco vs. Camacho (August 20, 2008) 49. Abakada Guro Partylist vs. Purisima (August 14, 2008) 50. Meralco vs. Province of Laguna (May 5, 1999) 51. Province of Misamis Oriental vs. Cagayan Electric Power and Light Company, Inc. (January 12, 1990) 52. Cagayan Electric Power & light o., Inc. vs. Commissioner of Internal Revenue (September 25, 1985) 53. Lealda vs. Commissioner of Internal Revenue (April 30, 1963) 54. Casanovas vs. Hord (March 22, 1907) 55. American Bible Society vs. City of Manila (April 30, 1957) 56. Abra Valley College vs. Aquino (June 15, 1988) 57. Commissioner of Internal Revenue vs. Bishop of the Missionary District of the Philippines (August 14, 1965) 58. Lladoc vs. Commissioner of Internal Revenue (June 16, 1965) 59. Herrera vs. Quezon City Board of Assessment Appeals (September 30, 1961) 60. Bishop of Nueva Segovia vs. Provincial Board of Ilocos Norte (December 31, 1927) 61. Commissioner of Internal Revenue vs. Court of Appeals and YMCA (October 14, 1998) 62. Lung Center of the Philippines vs. Quezon City (June 29, 2004) Situs of Taxation and Double Taxation Republic Bank vs. Court of Tax Appeals (September 2, 1992)

63.

64. Procter & Gamble Philippine Manufacturing Corp. vs. Municipality of Jagna (December 28, 1979) 65. Pepsi-Cola Bottling Company vs. Municipality of Tanauan (February 27, 1976) 66. Villanueva vs. City of Iloilo (December 28, 1968) 67. Victorias Milling Co., Inc. vs. Municipality of Victorias (December 27, 1968) 68. Compania General de Tabacos de Filipinas vs. City of Manila (June 29, 1963) 69. Province of Bulacan vs. Court of Appeals (November 27, 1998) 70. 71. 72. Forms of Escape from Taxation Delpher Trades Corp. vs. Intermediate Appellate Court (January 26, 1988) Heng Tong Textiles Co., Inc. vs. Commissioner of Internal Revenue (August 26, 1968) Commissioner of Internal Revenue vs. Toda (September 14, 2004) Exemption from Taxation

73. Davao Gulf Lumber Corp. vs. Commissioner of Internal Revenue (July 23, 1998) 74. Philippine Acetylene Co., Inc. vs. Commissioner of Internal Revenue (August 17, 1967) 75. Commissioner of Internal Revenue vs. Court of Appeals and Ateneo de Manila University (April 18, 1997) 76. Caltex Philippines, Inc. vs. Commission on Audit (May 8, 1992) 77. Luzon Stevedoring Corp. vs. Court of Tax Appeals (July 29, 1988) 78. National Development Company vs. Commissioner of Internal Revenue (June 30, 1987) 79. Manila Electric Company vs. Vera (October 22, 1975) 80. Maceda vs. Macaraig (May 31, 1991 and June 8, 1993 Motion for Reconsideration) 81. Commissioner of Internal Revenue vs. Gotamco & Sons, Inc. (February 27, 1987) 82. Commissioner of Internal Revenue vs. Court of Appeals and YMCA (October 14, 1998) 83. Nitafan vs. Commissioner of Internal Revenue (July 23, 1987) 84. Province of Abra vs. Hernando (August 31, 1981) 85. Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990) 86. Commissioner of Internal Revenue vs. Gotamco & Sons, Inc. (February 27, 1987) 87. 31st Infantry Post Exchange vs. Posadas (September 4, 1930) 88. PLDT vs. City of Davao (Aug.22,2001) 89. Sea-Land Services, Inc. vs. Court of Appeals (April 30, 2001) 90. Meralco vs. Province of Laguna (May 5, 1999) 86. Tiu vs. Court of Appeals (January 20, 1999) 87. Mactan Cebu International Airport Authority vs. Marcos (September 11, 1996) 88. Commissioner of Internal Revenue vs. Robertson (August 12, 1986) 89. Basco vs. PAGCOR (May 14, 1991) 90. Republic of the Philippines vs. Intermediate Appellate Court (April 26, 1991) Commissioner of Internal Revenue vs. Court of Appeals (January 20, 1995) 91. Republic of the Philippines vs. Caguioa (October 15, 2007) 92. Smart Communications, Inc. vs. The City of Davao (September 16, 2008) Nature, Construction, Application, and Sources of Tax Laws

94. Hilado vs. Commissioner of Internal Revenue (October 31, 1956) 95. Misamis Oriental Association of Coco Traders, Inc. vs. Department of Finance Secretary (November 10, 1994) 96. Commissioner of Internal Revenue vs. Court of Appeals (February 6, 1997) 97. Commissioner of Internal Revenue vs. Lingayen Gulf Electric Power Co., Inc. (August 4, 1988) 98. ABS-CBN Broadcasting Corp. vs. Court of Tax Appeals (October 12, 1981) 99. Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999) Certain Doctrines in Taxation

Power to Tax Involves Power to Destroy 100. Commissioner of Internal Revenue vs. Tokyo Shipping Co., Ltd. (May 26, 1995) 101. Reyes vs. Almanzor (April 26, 1991) 102. Commissioner of Internal Revenue vs. Algue (February 17, 1988)

Set-off of Taxes 103. Philex Mining Corp. vs. Commissioner of Internal Revenue (August 25, 1998) 104. Francia vs. Intermediate Appellate Court (June 28, 1988) 105. Republic of the Philippines vs. Mambulao Lumber Company (February 28, 1962) Taxpayer Suit 106. Anti-Graft League of the Philippines vs. San Juan (August 1, 1996) 107. Joya vs. Presidential Commission on Good Government (August 24, 1993) 108. Lozada vs. COMELEC (January 27, 1983)

*** Supplemental Textbook: Fundamentals of Taxation (de Leon)