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Conclusion: Taxpayers engaged in zero-related transactions may apply for a tax refund. Legal Reason: 1. A taxpayer engaged in zero-rated transactions may apply for tax refund for unutilized VAT provided the taxpayer complies with the requirements of CIR. 2. Automatic zero rating is primarily intended to be enjoyed by the seller who is directly and legally liable for the VAT. Evidence: 1. Technology Philippines, Inc. v. Commissioner of Internal Revenue, G.R. No. 166732 and Section 16 of Revenue Regulations provided requirements for applying for tax refund, one of which is the purchase invoice or receipt evidencing the value added tax paid. 2. Commissioner of Internal Revenue v. Seagate Technology (Philippines) G.R. No. 153866, February 11, 2005, 451 SCRA 132, 143-144 held that petitioner, as zero-rated seller, hence, directly and legally liable for VAT, can claim a refund or tax credit certificate.
CTA. which may either be accepted or ignored by the office seeking the opinion. Evidence: 1. Veterans Backpay Commission. likewise uses the term "appeal" when referring to the action a taxpayer must take when adversely affected by a decision. Section 9 of RA 9282. being a court of special jurisdiction. The statement of the respondent in said case led the petitioner to conclude that only a final judicial ruling in her favor would be accepted by the Commission. ruling. the respondent was estopped from invoking the rule on exhaustion of administrative remedies considering that in its Resolution. 3. or inaction of the CIR. The case is an exception to the rule on exhaustion of administrative remedies. . Section 7 of RA 9282 expressly provides that the CTA exercises exclusive appellate jurisdiction to review by appeal decisions of the CIR in cases involving disputed assessments. 2. can take cognizance of only of matters within its jurisdiction.ALLIED BANKING CORPORATION VS COMMISSIONER OF INTERNAL REVENUE ISSUE: Who has jurisdiction to review decisions involving disputed tax assessments? Conclusion: CTA exercises exclusive appellate jurisdiction to review decisions of CIR involving disputed tax assessments. The Formal Letter of Demand with Assessment notices which Allied Banking Corporation did not administratively protested can be considered a final decision appealable to CTA. In Vda. Legal Reason: 1. and any aggrieved party has the court for recourse". 3. it said. De Tan v. 2. "The opinions promulgated by the Secretary of Justice are advisory in nature.
Sec 202 and 206 obligates owners of real property to: a. 2. any owner or person having legal interest in the property may appeal an assessment for real property taxes to the LBAA. Legal Reason: 1. file sufficient documentary evidence supporting its claim for tax exemption. and b.NATIONAL POWER CORPORATION VS PROVINCE OF QUEZON AND MUNICIPALITY OF PAGBILAO ISSUE: Who may appeal real property tax assessments? Conclusion: The legal owner of the property has the right to appeal the real property’s tax assessments. . Under Section 226 of the LGC. it should have complied with Sections 202 and 206 of the LGC. file a sworn statement declaring the true value of the real property. Legal interest is defined as interest in property or a claim cognizable at law. whether taxable or exempt. To be considered owners of the subject machineries. Evidence: 1. equivalent to that of a legal owner who has legal title to the property. 2.
The purpose of injunction is to prevent injury and damage from being incurred. and tending to render the judgment ineffectual. AL ISSUE: Can the collection of local taxes be enjoined by RTC? Conclusion: There is no prohibition for injunction enjoining the collection of taxes. Section 3. some act or acts probably in violation of the rights of the applicant respecting the subject of the action or proceeding. and the whole or part of such relief consists in restraining the commission or continuance of the acts complained of. threatening. The LGC does not specifically prohibit an injunction enjoining the collection of taxes. and (2) an urgent and paramount necessity for the writ to prevent serious damage. injunction is calculated to preserve or maintain the status quo of things and is generally availed of to prevent actual or threatened acts. namely: (1) the existence of a clear and unmistakable right that must be protected. v. Court of First Instance of Isabela. the Local Tax Code does not contain any specific provision prohibiting courts from enjoining the collection of local taxes. 2. 3.ANGELES CITY VS ANGELES CITY ELECTRIC CORP. Assn. 2. or agency or a person is doing. held that unlike the National Internal Revenue Code.. Branch II. Cagayan de Oro City Landless Res. or in the performance of an act or acts. Inc. Evidence: 1. Valley Trading Co. either for a limited period or perpetually. court. Legal Reason: 1. continuance or non-performance of the act or acts complained of during the litigation would probably work injustice to the applicant. until the merits of the case can be heard" . CA. of the Rules of Court lays down the requirements for the issuance of a writ of preliminary injunction. or is procuring or suffering to be done. Two requisites must exist to warrant the issuance of a writ of preliminary injunction. or attempting to do. or (c) That a party. vs. ET. Inc. 254 SCRA 220) "As an extraordinary remedy. it will render any judgment in this case ineffectual.. 3. viz: (a) That the applicant is entitled to the relief demanded. (b) That the commission. otherwise. Rule 58.