dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2

010) 10. Prescription of government s right to collect Sections 203, and 222-223,
Tax Code Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Rev
enue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philip
pines vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (March 3
1, 1962) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissioner o
f Internal Revenue vs. Court of Appeals (February 25, 1999) Republic of the Phil
ippines vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Company
, Ltd. (September 29, 1966) Republic of the Philippines vs. Arcache (February 29
, 1964) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005
) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October 1
7, 2005) Commissioner of Internal Revenue vs. Philippine Global Communications,
Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner of Inter
nal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivi
sion, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeals (April
12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissioner of I
nternal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue
vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes
(January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corpo
ration (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Int
ernal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corpo
ration vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Inte
rnal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Comm
ercial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007)
Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Rev
enue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax
Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6,
2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner o
f Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Inte
rnal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Commissione
r of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (A
ugust 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Revenue (
April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (Ma
y 26, 1995) Philippine Bank of Communications vs. Commissioner of Internal Reven
ue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (Jan
uary 21, 1999) Commissioner of Internal Revenue vs. Philippine American Life Ins
urance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine Nation
al Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Int
ernal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Defidum Order 39-2007 (December 12, 2007
) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of government s
right to collect Sections 203, and 222-223, Tax Code Guagua Electric Light Plant
Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) Vera vs. Ferna
ndez (March 30, 1979) Republic of the Philippines vs. Limcaco (August 31, 1962)
Republic of the Philippines vs. Ret (March 31, 1962) Republic of the Philippines
vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue vs. Court of Appe
als (February 25, 1999) Republic of the Philippines vs. Lopez (March 30, 1963) R
epublic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966) Republic
of the Philippines vs. Arcache (February 29, 1964) Philippine National Oil Corp
oration vs. Court of Appeals (April 26, 2005) Bank of the Philippine Islands vs.
Commissioner of Internal Revenue (October 17, 2005) Commissioner of Internal Re
venue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank of the
Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Commissi
oner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protecto
r s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies Pro
test Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (Octobe
r 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (Dece
mber 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commissioner of
Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor Dani
el Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, Ap
ril 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Internal
Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Express Pawns
hop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commi
ssioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissi
oner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6,
1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissi
oner of Internal Revenue (February 26, 1965) Commissioner of Internal Revenue vs
. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of Interna
l Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca (Octo
ber 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29, 1965) Far
East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006)
Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corpor
ation vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner of Inte

rnal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Commu
nications vs. Commissioner of Internal Revenue (January 28, 1999) Commissioner o
f Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of Inter
nal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) Commission
er of Internal Revenue vs. Philippine National Bank (October 25, 2005) Philam As
set Management, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93dum Order 39-2007 (December 12,
2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of govern
ment s right to collect Sections 203, and 222-223, Tax Code Guagua Electric Light
Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) Vera vs.
Fernandez (March 30, 1979) Republic of the Philippines vs. Limcaco (August 31, 1
962) Republic of the Philippines vs. Ret (March 31, 1962) Republic of the Philip
pines vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue vs. Court of
Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (March 30, 19
63) Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966) Rep
ublic of the Philippines vs. Arcache (February 29, 1964) Philippine National Oil
Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine Island
s vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of Intern
al Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank of
the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Com
missioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Pro
tector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedie
s Protest Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (O
ctober 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, Inc.
(December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commissione
r of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor
Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 779
3, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Inte
rnal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Express
Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs.
Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Com
missioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (Septemb
er 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Com
missioner of Internal Revenue (February 26, 1965) Commissioner of Internal Reven
ue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of In
ternal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca
(October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29, 1965
) Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2
006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining C
orporation vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner of
Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of
Communications vs. Commissioner of Internal Revenue (January 28, 1999) Commissio
ner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of
Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) Commi
ssioner of Internal Revenue vs. Philippine National Bank (October 25, 2005) Phil
am Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 200
5)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and DOF Local Finance Circular 02-93 DOF Local Finance Circular 03
-93 3. Situs of Local Taxes Section 150, Local Government Code Art. 243, Rules a
nd Regulations Implementing the Local Government Code Bureau of Local Government
Finance Opinion dated February 17, 2010 Bureau of Local Government Finance Opin
ion dated March 7, 1994 Bureau of Local Government Finance Opinion dated March 2
9, 1993 4. Collection of Local Taxes Sections 165-171, Local Government Code Art
. 253-259, Rules and Regulations Implementing the Local Government Code Mobil Ph
ils. Inc. vs. Treasurer of Makati (July 14, 2005) 5. Remedies for the Collection
of Local Taxes Sections 172-191, Local Government Code Art. 260-281, Rules and
Regulations Implementing the Local Government Code 6. Exemption from Local Taxes
Sections 192-193, Local Government Code Art. 282-283, Rules and dum Order 39-20
07 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescr
iption of government s right to collect Sections 203, and 222-223, Tax Code Guagua
Electric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24,
1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philippines vs. Limca
co (August 31, 1962) Republic of the Philippines vs. Ret (March 31, 1962) Republ
ic of the Philippines vs. Acebedo (March 29, 1968) Commissioner of Internal Reve
nue vs. Court of Appeals (February 25, 1999) Republic of the Philippines vs. Lop
ez (March 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd. (Septemb
er 29, 1966) Republic of the Philippines vs. Arcache (February 29, 1964) Philipp
ine National Oil Corporation vs. Court of Appeals (April 26, 2005) Bank of the P
hilippine Islands vs. Commissioner of Internal Revenue (October 17, 2005) Commis
sioner of Internal Revenue vs. Philippine Global Communications, Inc. (October 3
1, 2006) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (Ma
rch 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (Apr
il 30, 1964) Protector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11.
Taxpayer s Remedies Protest Section 228, Tax Code Commissioner of Internal Revenue
vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs. Metro Star
Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2
006) Commissioner of Internal Revenue vs. Enron Subic Power Corporation (January
19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (
CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporation vs. Comm
issioner of Internal Revenue (June 16, 2006) Commissioner of Internal Revenue vs
. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking
Corporation vs. Commissioner of Internal Revenue (April 24, 2007) Lascona Land C
o., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Revenue Regulation
s 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de A
guinaldo vs. Commissioner of Internal Revenue (February 26, 1965) Commissioner o
f Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs.
Collector of Internal Revenue (February 29, 1960) Commissioner of Internal Reve
nue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (N
ovember 29, 1965) Far East Bank and Trust Company vs. Commissioner of Internal R
evenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959)
Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)
Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Phi

lippine Bank of Communications vs. Commissioner of Internal Revenue (January 28,

1999) Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999)
Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (May
29, 1995) Commissioner of Internal Revenue vs. Philippine National Bank (Octobe
r 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (
December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and nitions, and Limitations Sections 128-133, Local Government Cod
e Art. 217-222, Rules and Regulations Implementing the Local Government Code Pal
ma Development Corp. vs. Zamboanga Del Sur (October 16, 2003) Province of Bulaca
n vs. Court of Appeals (November 27, 1998) Quezon City vs. ABS-CBN Broadcasting
Corporation (October 6, 2008) SMART Communications, Inc. vs. The City of Davao (
September 16, 2008; MR on July 21, 2009) First Philippine Industrial Corp. vs. C
ourt of Tax Appeals (December 29, 1998) Petron Corporation vs. Tiangco (April 16
, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151-164, Local Government
Code Art. 223-242, and 244-252 Rules and Regulations Implementing the Local Gov
ernment Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and