TAX II

LIST OF CASES
June 8, 2016

I. General Principles
1. Phil. Coconut Producers vs Republic G.R. 177857 24 Jan 2012 (coco levy)
2. Central Luzon Drug, GR 159647, April 15, 2005 (em. d., just comp.)
3. Carlos Superdrug, GR 166494 June 29, 2007 (pol. pwr)
4. CIR vs SM Prime Holdings GR 183505 26 Feb 2010 (is pwr to tx destructive)
5. Diaz vs Sec. of Finance, GR 193007 July 19, 2011 (toll vs tax)
6. Ariete GR 164152 21 Jan 2010 (interprettn of tax laws)
7. San Miguel Corp GR 184428 23 Nov 2011
8. Estate of Benigno Toda, Jr., GR 147188, Sept14, 2004 (avoidance vs evasion)
II.

Inherent Limitations

A. Public Purpose Planters Products vs Fertiphil 548 SCRA 485

B. International Comity Sec 2, Art II, Constitution
C. Territoriality (no double taxation) CIR vs Solidbank, 416 SCRA 437 (2003)
CIR vs S.C. Johnson 309 SCRA 87 (int'l juridical double taxn)
D. Non delegation of Power to Tax
Gerochi vs DOE; ABAKADA case
BOCEA GR 181704, 06 Dec 2011
E. Exemption from Taxation of Gov't
III.

Constitutional Limitations
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2.
3.
4.

Coconut Oil Refineries vs Torres 29 July 05

ABAKADA vs Ermita 01 Sept 05 (new VAT law)
Tan vs Del Rosario, Jr. 237 SCRA 324 (uniformity/equal protectn)
Southern Cross Cement vs CMAP 465 SCRA 532 (delegated auth.)

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5.

Estate Tax (secs 84 97) and Donors Tax (secs 98 104)

Dizon, GR 140944, 30 April 2008 (eff of condoned claims )
Marcos II, GR 120880, June 5, 1997
CIR vs Reyes, GR 159694, Jan 27, 2006 (validity of asst; Sec 228)
Estate of Juliana Diez, GR 155541, Jan 27, 2004 (validity of asst upon agent)
CIR vs CA, CTA, Pajunar, GR 123206, March 22, 2000 (allow.dedns)

IV.

B. Donors Tax (secs 98 104)

6. Republic vs Guzman, G.R. No. 132964. February 18, 2000 (elements, donation)

7. ACCRA vs CIR, G.R. No. 120721. February 23, 2005 (gift tax)
8. CIR vs BF Goodrich, G.R. No. 104171. February 24, 1999

V.
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Excise taxes
Chevron Phils. GR 210836 Sept 1, 2015 en banc
Pilipinas Shell GR 188497 Feb 19, 2014
Fortune Tobacco GR 180006 28 Sept 2011 (non-delegation, uniformity)
San Miguel Corp (above) GR 184428 23 Nov 2011 (interprttn tax laws)
Diageo Phils Inc. 183553. Nov. 12, 2012 (who can file claim 4 refund)

VI. Best Evidence Obtainable (sec 6, NIRC)

1. Mindanao Bus, GR L-12873, February 24, 1961
2. Sy Po, GR L-81446, August 18, 1988
3. Hantex, GR 136975, March 31, 2005
VII.

Local Government Taxation

1. Pepsi vs Tanauan 69 SCRA 460 (delegation)
2. NPC vs Cabanatuan 401 SCRA 259
3. PHILRECA vs DILG 403 SCRA 558
4. PLDT vs Davao 399 SCRA 442
5. PLDT vs Bacolod 463 SCRA 528
6. PLDT vs Laguna 467 SCRA 93
7. MCIAA vs Marcos 261 SCRA 667 (mciaa is a gocc)
8. MIAA vs CA 495 SCRA 591 (miaa not a gocc)
9. Yamane vs BA Lepanto 474 SCRA 258 (pwr to tax)
10. Coca Cola vs Manila 493 SCRA 279 (procedure re: tax ordinance)
11. Ericsson Telecom vs City of Pasig 538 SCRA 99 (gross rcpts vs gross rev)
12. Talento vs Escalada 556 SCRA 491 (exceptn)
13. Petron vs Tiangco 551 SCRA 484 (limitn of pwrs of LGUs)
14. San Juan vs Castro 541 SCRA 526 (protest)
15. Berdin vs Mascarias 526 SCRA 592 (tax ord)
16. Lepanto vs Ambanloc, GR. 180639, 6/29/10 (excise tax; sec. 138 LGC)

VIII. Real Property Taxation

a. Systems Plus vs Caloocan 408 SCRA 494 (realty ass.; LBAA appeals)
2. Republic vs Kidapawan 477 SCRA 324 (RPT exemptns)
3. MCIAA vs Marcos 261 SCRA 667 (mciaa is a gocc)
4. MIAA vs CA 495 SCRA 591 (miaa not a gocc)
5. Lung Center vs QC 433 SCRA 119 (LCP a charitable institution)
6. Olivares vs Marquez 438 SCRA 679 (remedies of realty owner)
7. Yamane vs BA Lepanto 474 SCRA 258 (condominium corp.)
8. GSIS vs Iloilo City 493 SCRA 169 (not exempt from realty tax)
9. RCPI vs Prov Assessor 456 SCRA 1
10. Sec of Finance vs Ilarde 458 SCRA 218
11. City of Davao vs RTC 467 SCRA 280 (secs. 133, 234 LGC)

12. Tan vs Bantegui 374 SCRA 663 (tax delinq. sale)

13. Vizarra vs. Rodriguez 509 SCRA 504 (auction sale void due lack of notice)
14. Aquino vs Q.C. 447 SCRA 497 (notice of delinq)
15. Rep vs Imperial Credit Corp 555 SCRA 314 (tax dec.)
16. PFDA vs CA 534 SCRA 490 (govt instrmntlty exempt from realty tax)
17. PPA vs Iloilo, G.R. 109791, 14 July 2003((PPA , a gocc, not tax exmpt)
18. Angeles Univ. vs City GR 189999 27 June 2012 (A-D-E used.)
19. NPC vs Quezon GR 171586 25 Jan 2010 (A-D-E used.)
IX. Tariff & Customs Code
1. Ponce Enrile vs Vinuya 37 SCRA 381
2. Republic vs CFI 213 SCRA 222
3. Rodriguez vs CA 248 SCRA 288
4. Garcia vs Exec. Sec. 211 SCRA 219
5. Republic vs Peralta 150 SCRA 37
6. CoC vs Manila Star Ferry, Inc. 227 SCRA 317
7. Feeder Intl vs CA 197 SCRA 842
8. Yaokasin vs CoC 180 SCRA 591
9. Acting CoC vs CTA 129 SCRA 70
10. CoC vs Delgado Shipping 184 SCRA 579
11. Farolan, Jr. vs CTA 217 SCRA 299
12. Paterok vs CoC 193 SCRA 132
13. PPA vs Fuentes 195 SCRA 790
14. Chis vs Acting CoC 177 SCRA 755
15. COC vs CA 481 SCRA 109
16. Rieta, 436 SCRA 273 (smuggling, req.)
17. Asian Terminals vs Bautista-Ricaforte 505 SCRA 748 (courts cannot interfere)
18. Chua vs Villanueva 478 SCRA 264
19. Akbayan vs Aquino 558 SCRA 468 to 557 (tariff powers)
20. Pilipinas Shell 547 SCRA 701 (Tax ass, liens; juris. lies w/ RTC)
21. Caguioa 536 SCRA 193 (Subic Bay Freeport; smuggling)
22. COC vs CTA & PCOC, G.R. No. 132929. March 27, 2000 (exemptns & fraud)
X. Special Tax Laws
1. R.A. 8752 Anti-Dumping Duty
2. R.A. 8751 Countervailing Duty
3. R.A. 8800 Safeguard Measures Act
Case:
Southern Cross Cement vs CMAP 465 SCRA 532 (Safeguard Measures Act)