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A. Definition and concepts of taxation
1. Power of Taxation
Roxas y. Cia v. Court of Tax Appeals, L-25043, April 26, 1968
Antero M. Sison, JR., petitioner, vs. Ruben B. Ancheta, G.R. No. L-59431 July 25,
Philippine Health Care Providers, Inc. v. CIR, GR No. 167330, Sept 18, 2009
CREBA Inc. v. Romulo, GR No. 160756, March 9, 2010
2. Power of taxation compared with other powers
Police power
Serafica v. City Treasurer of Ormoc, L-24813, April 28, 1969
Power of eminent domain
Lutz v. Araneta, 98 Phil 148, December 22, 1955
3. Theories and Bases of Taxation
Lifeblood theory
Commissioner v. Algue, G.R. No. L-28896, February 17, 1988
CIR v. Filinvest Development Corporation, 654 SCRA 56, July 19, 2011
Necessity theory
Benefits-protection theory (Symbiotic relationship)
Commissioner v. Algue, G.R. No. L-28896, February 17, 1988
Lorenzo v. Posadas, etc. 64 Phil. 353, June 18, 1937
NAPOCOR v. City of Cabanatuan, G.R. No. 149110, April 9, 2003
Jurisdiction over subject and objects
Other Cases:
Commissioner of Internal Revenue vs. Pineda, 21 SCRA 105, September 15, 1967
CIR v. Filinvest Development Corp., 654 SCRA 56

B. Nature of Taxation

Attribute of sovereignty
Pepsi-Cola Bottling Company of the Philippines v. Municipality of Tanauan, Leyte,
69 SCRA 460, February 27, 1976

Legislative in character and generally not delegated

(i) General rule
(ii) Exceptions
(a) Delegation to local governments
(b) Delegation to the President
(c) Delegation to administrative agencies
PPC versus Pililia, 198 SCRA 92, June 3, 1991

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C. Purposes of Taxation
1. Primary purpose - Revenue-raising
2. Non-revenue/special or regulatory

Caltex Philippines v. COA, G.R. No, 92585, May 8, 1992
Tio v. Videogram, 151 SCRA 208
PAL V. Edu

Promotion of general welfare

Lutz v. Araneta, G.R. No. L-7859, December 22, 1955

Reduction of social inequity

Tool for economic growth

Other Cases:
Gaston v. Republic Bank, 153 SCRA 626

D. Principles of a Sound Tax System

1. Fiscal adequacy
2. Administrative feasibility
Diaz v. The Secretary of Finance, 654 SCRA 96
3. Theoretical justice

E. Scope and Limitations of taxation

Power of Taxation not absolute
1. Inherent limitations
a) Public purpose
Lutz v. Araneta, G.R. No. L-7859, December 22, 1955
Planters Product, Inc. v. FertiPhil Corp, GR No. 166006, March 14, 2008
b) Inherently legislative
(i) General rule
(ii) Exceptions
(a) Delegation to local governments
(b) Delegation to the President
(c) Delegation to administrative agencies
Pepsi v. Municipality of Tanauan, 69 SCRA 460
Pepsi v. City of Butuan, 24 SCRA 827
c) Territorial
Situs of Taxation
CIR v. Marubeni Corp., GR No. 137377, December 18, 2001
(d) International comity
(e) Exemption of government entities, agencies, and instrumentalities
Board of Assessment Appeals of Laguna v. CTA, GR No, L-18125, May 31,
Mactan Cebu International Authority v. Marcos, GR No.120082, September
11, 1996

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PFDA v. CA & Municipality of Navotas, GR No. 150301, October 2, 2007

MIAA v. Court of Appeals, GR No. 155650, July 20, 2006
MIAA V. Pasay City, GR No. 163072, April 2, 2009
Other Cases-limitations
Bagatsing v. Ramirez, 74 SCRA 306
Pascual v. Sec. of Public Works and Communications, 110 Phil. 331
Manila Electric Company v. Yatco, 69 Phil 89
2. Constitutional limitations
a) Provisions directly affecting taxation
(i) Prohibition against imprisonment for non-payment of poll tax
(ii) Uniformity and equality of taxation
(iii) Grant by Congress of authority to the president to impose tariff rates
(iv) Prohibition against taxation of religious, charitable entities, and
educational entities
(v) Prohibition against taxation of non-stock, non-profit institutions
(vi) Majority vote of Congress for grant of tax exemption
(vii) Prohibition on use of tax levied for special purpose
(viii) Presidents veto power on appropriation, revenue, tariff bills
(ix) Non-impairment of jurisdiction of the Supreme Court
(x) Grant of power to the local government units to create its own sources of
(xi) Flexible tariff clause
(xii) Exemption from real property taxes
(xiii) No appropriation or use of public money for religious purposes
b) Provisions indirectly affecting taxation
(i) Due process
(ii) Equal protection
(iii) Religious freedom
(iv) Non-impairment of obligations of contracts
CIR v. M.J. Lhuiller Pawnshop, Inc., GR No. 150947, July 15, 2003
CIR v. CA and Fortune, GR No. 119761, August 29, 1996
City of Manila v. Coca-Cola Bottlers Philippines, GR No. 181845, August 4,
City of Baguio v. De Leon, 25 SCRA 938
ABAKADA Guro Party List v. Purisima, October 14, 2008
Association of Customs Brokers v. Manila, 93 Phil 107
Shell Company of Phil. Islands v. Mun. of Cordova, 94 Phil 339
CREBA v. Exec. Sec Romulo, GR No. 160756, March 9, 2010
Commissioner of Customs v. Hypermix Feeds Corporation, GR No. 179759,
February 1, 2012
Judy Anne Santos v. People, GR No. 173176, August 26, 2008
American Bible Society v. City of Manila, 101 Phil 386
Angeles University v. City of Angeles, GR No. 189999, June 27, 2012
RMC 76-2003
Department of Finance Order No. 137-87, dated December 16, 1987
Lung Center of the Phil v. Quezon City, June 29, 2004
Abra Valley College v. Aquino, GR No. L-39086, June 15, 1988
Sison v. Ancheta, GR No. 59431, July 25, 1984
Ormoc Sugar Company v. Treasurer of Ormoc, GR No. 23794, February 17,
Villegas v. Hiu Chiong Tsai Pao Ho, GR No. L-29646
Tolentino v.Secretary of Finance, GR No. 115455, August 25, 1994

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F. Doctrines in Taxation
1. Prospectivity of tax laws
CIR v. Petron Corporation, G.R. No. 185568, March 21, 2012
Exception Cebu Portland Cement v. CIR, G.R. No. 18649, February 27, 1965
2. Imprescriptibility
3. Double taxation
Definition Victoria Milling v. Mun of Victoria Negros Occidental, G.R. No. L-21183,
September 27, 1968
Villanueva v. City of Iloilo, GR No. L-26521, December 28, 1968
4. Escape from taxation
(a) Shifting of tax burden
(b) Tax avoidance
(c) Tax evasion
(d) Capitalization
Yutivo Sons Hardware v. CTA, G.R. No. L-13203, January 28, 1961
CIR v. Estate of Benigno Toda Jr., G.R. No. 78583, March 26, 1990
Republic v. Gonzales, G.R. No. L-17962, April 30, 1965
CIR v. Reyes, Nos. G.R. L-11558, November 25, 1958
Republic v. Heirs of Jalandoni, 20 Sept 1965
CIR v. American Rubber
CIR v. PLDT, GR 140230, December 15, 2005
Silkair Singapore v. CIR, GR No. 173594, February 6, 2008
5. Exemption from Taxation
a) Meaning of exemption from taxation
Principle of Strictissimi Juris - Sealand Service v. CA, G.R. No. 57828, June
14 1993
Rationale for the Application of Strictissimi Juris
Maceda v. Macaraig, G.R. No. 88291, June 8, 1993
Luzon Stevedoring v. CA, G.R. No. 58897, December 3, 1987

Exceptions to the Application of Strictissimi Juris

CIR v. Amoldus Carpentry Shop, Inc. G.R. No. 71122, March 25, 1988
b) Nature of tax exemption
c) Kinds of tax exemption
(i) Express
(ii) Implied
(iii) Contractual
d) Rationale/grounds for exemption
e) Revocation of tax exemption Mactan Cebu Intl Airport Authority v. Marcos
Cases Tax Exemption
SeaLand Service v. CA, G.R. No. 57828, June 14, 1993
Luzon Stevedoring v. CA, G.R. No. 58897, December 3, 1987
CIR v. Amoldus Carpentry, Shop, Inc., G.R. No. 71122, March 25, 1998
Mactan Cebu Intl. Airport Authority v. Marcos
Province of Misamis Oriental v. Cagayan Electric Power & Light Co., Inc., G.R. No.
45355, January 12, 1990
6. Compensation and set-off Philex Mining Corp v. CIR, August 29, 1998

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See section 76, NIRC; Francia v. Intermediate Appellate Court, G.R. No. 76749,
June 28, 1988
Republic v. Mambulao, G.R. No. L-17725, February 28, 1962
Exception Domingo v. Garlitos, G.R. No. L-18849, June 29, 1963
7. Compromise
8. Tax amnesty
a) Definition
b) Distinguished from tax exemption
9. Construction and interpretation of:
a) Tax laws
Nature of Tax Laws
(i) General rule
(ii) Exception
Hilado v. CIR, G.R. No. L-9408, October 31, 1956
Manila Railroad v. Collector of Customs, G.R. No. 10214, November 4, 1915
Hornbook Doctrine CIR v. CA, G.R. No. 115349, April 18, 1997
b) Tax exemption and exclusion
(i) General rule
(ii) Exception
Atlas Consolidated Mining and Development Corporation v. CIR, 640 SCRA 504
c) Tax rules and regulations
(i) General rule only
d) Penal provisions of tax laws
e) Non-retroactive application to taxpayers
G. Sources of Tax Laws
People v. Licera, G.R. No. L-39990, July 22, 1975
Manila Railroad v. Collector of Customs, G.R. No.10214, November 4, 1915
CIR v. CA, G.R. No. 115349, April 18, 1997
Cebu Portland Cement v. CIR, G.R. No. 18649, Feb 27, 1965
H. Situs of Taxation
(a) Meaning
(b) Situs of income tax
I. Aspects/Stages of Taxation
1. Levy
2. Assessment and collection
3. Payment
4. Refund

1. Definition, nature, and characteristics of taxes
Progressive Development Corp. v. Quezon City, G.R. No. L-36081, April 24, 2989
2. Requisites of a valid tax
K. Tax as distinguished from other forms of exactions
1. Tariff

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2. Toll
3. License fee
Progressive Development Corp v. Quezon City, G.R. No. L-36081, April 24, 1989
PAL v. Edu, G.R. L-41383, August 15, 1988
4. Special assessment
5. Debt
L. Kinds/Classification of taxes
1. As to object
a) Personal, capitation, or poll tax
b) Property tax
c) Privilege tax
2. As to burden or incidence
a) Direct
b) Indirect
Tolentino v. Secretary of Finance, GR No. 115455, October 30, 1995
Maceda v. Macaraig, 197 SCRA 771
Exxonmobil Petroleum and Chemical Holdings, Inc., Philippine Branch v. CIR, 640
SCRA 203
3. As to tax rates
a) Specific
b) Ad valorem
c) Mixed
4. As to purposes
a) General or fiscal
b) Special, regulatory, or sumptuary
5. As to scope or authority to impose
a) National internal revenue taxes
b) Local real property tax, municipal tax
6. As to graduation
a) Progressive
b) Regressive
c) Proportionate
M. Tax Credit
Commissioner v, Internal Revenue v. Mirant (Philippines) Operations, Corporation, 652
Microsoft Philippines, Inc. vs. CIR, 647 SCRA 398


A. DEFINITION OF TERMS Chapter 1, Title II, Part II of NIRC

B. The Concept of Income
Definition Madrigal v. Rafferty, G.R. No. 12287, August 8, 1918; Conwi v. CIR, 213

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C. Income Tax Systems

1. Global Tax System
2. Schedular Tax System
3. Semi-schedular or semi-global tax system
Case: Sison v. Ancheta, G.R. No. L-59431, July 25, 1984
D. General Principles of Income Taxation in the Philippines Section 23, Chapter II,
Features of the Philippine income tax law
1. Direct tax
Commissioner v. Tours Specialist, 183 SCRA 402
2. Progressive Sec 28(1), Art III, 1987 Constitution
3. Comprehensive
4. Semi-schedular or semi-global tax system
E. Criteria in imposing Philippine income tax
1. Citizenship principle
2. Residence principle
3. Source principle
F. When income is taxable

Definition Taxable Income Section 31, NIRC

Tests in determining whether income is earned for tax purposes

CIR v. Isabela Cultural Corporation, GR No. 172231, February 12, 2007 (all
events test)
G. Types of Taxable Income
Compensation income
Professional Income
Business Income
Passive Income
Capital Gain
H. Sources of Income see also section 42, NIRC
1. Services
CIR v. Marubeni Corp., GR No. 137377, December 18, 2001
CIR V. Julian Baier-Nickel, GR No. 153793, August 29, 2006
2. Interest Income NDC v. CIR, 151 SCRA 472
3. Dividends
4. Rent and Royalties
Royalty v. Compensation for Services & Business Profits
CIR v. Smart Communications, GR No. 179045-46, August 25, 2010
5. Sale of Property
Re: Software RMC 44-2005; BIR Ruling DA-ITAD dated February 26, 2008

I. Kinds of taxpayers
Taxpayer definition Sec 22(N), NIRC
1. Individual taxpayers/Tax on Individuals - Section 24 to 26, NIRC
2. Corporations/ Tax on Corporations Section 27 to 30, NIRC

Definition - Section 22B in relation to Revenue Regulations 10-2012

Note Exemption Section 30, NIRC

3. Partnerships
4. General professional partnerships
5. Estates and trusts
6. Co-ownerships

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J. Gross Income-Principles; Computations

Section 32, NIRC
1. Definition Section 32 (A), NIRC
CIR v. Filinvest Corporation, G.R. No.163653
CIR v. PAL, GR No. 160528, October 9, 2006

Gross income vis--vis net income vis--vis taxable income

Gross Income versus Gross Sales/Receipts

2. Inclusions to Gross Income Section 32(A)

Compensation for services
Gross income derived from the conduct of trade or business or the
exercise of a profession
Gains derived from dealings in property
Prizes and Winnings
Partners Distributive Shares from the Net Income of a General
Professional Partnership
3. Exclusions to Gross Income Section 32 (B)
4. Fringe Benefit Section 33, NIRC
CIR v, Mitsubishi, GR No. L-54908, January 22, 1990
5. Classification of income as to source
6. Sources of Income from Whatever Source
Gutierrez v. CIR, CTA case no. 65, August 21,1995
Javier v. CA, GR L-78953, July 31, 1991
7. The Rules and the Sources of Income subject to tax
a. Compensation income
Applicability of rules to Compensation Income and other Benefits
Taxability of Compensation Income and the Application of the Employers
Convenience Rule Henderson v. Collector, 1 SCRA 649
Retirement Payments, Pension and Gratuities
RA 7641, RA 4917, Section 60B
Separation Payments PLDT v. CIR, GR No.157264, Section 60B
Leave Benefits
5, 13th Month pay and other bonuses
SSS/GSIS benefits
SSS/GSIS/Philhealth/Pag-ibig; Union dues RMC 27-2011
Fringe Benefits (Section 33, RR3-98, 5-2008, 5-2011 and 2012.

De Minimis benefits Section 33, Rev REgs, 3-9

b. Professional income
c. Income from business
d. Income from dealings in property
e. Passive income
Interest income

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Dumaguete Cathedral Credit Cooperative v. CIR, GR No. 182722,

January 22, 2012
CIR v. CA and ANSCOR, GR No. 108576, January 20, 1999
Sale of Real Property classified as capital asset
Supreme Transliner Inc. v. BPI Family Savings Bank, GR No. 165617,
February 25, 2011
f. Annuities, proceeds from life insurance or other types of income
g. Prizes and awards
h. Pensions, retirement benefit, or separation pay
i. Income from other sources
Cancellation of indebtedness
Income from Lease and Leasehold improvements
Income from Installation Transactions
Banas c. CA, GR No. 102967, February 10, 2000
8. Situs of income taxation
9. ALLOWABLE Deductions from gross income Section 34 to 39, NIRC
a. General rules
b. Return of capital (cost of sales or services)
10. Deductions vis--vis Tax Credit
Principles on Tax Credit CIR v. Central Luzon Drug Corp., GR No. 159647, April 15, 2005
CIR v. Central Luzon Drug Corp., GR No. 148512, June 26, 2006;
Bicolandia Drug Corp., v. CIR, GR No. 142299, June 22, 2006; see also CIR v.
Central Luzon Drug Corp., GR No. 159610, June 2008, in relation to RA 9267
Carlos Superdrug Corporation v. DSWD, GR No. 166494, June 29, 2007
11. Itemized deductions
Note general rule and conditions
a. General Business Expenses

The All-Events Test - CIR v. Isabela Cultural Corporation, GR. No.

172231, February 12, 2007

Reasonableness Test - CIR V. General Foods, Inc. G.R. No.

143672,April 23, 2003
CM Hoskins v. CIR, G.R. No. L-24059, November 28, 1969

Capital expenditure v. Ordinary Expenditure

Rule on Proprietary Educational Institutions

Representation expenses

Substantation Rule and the Cohan Rule

Gancayco v. Collector, 1 SCRA 980
b. Interest
Tax Arbitrage Scheme Rev Reg 13-2000 GR. No. L-25399, July 29, 1969
Interest on Tax Delinquencies CIR v. Itogon Suyoc Mines
c. Taxes
d. Losses
Ordinary incurred in trade or business
Casualty losses incurred by property connected with trade
See page 109

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Tax code Section 34D- actually sustained during the taxable
year must be taken up In the books/recognized as a loss
during the taxable year; contingent loss not allowed
Not compensated for by insurance
Except when the loss was not paid by
insurance, loss maybe taken up as deduction if
it was determined that the same was not paid or
fully paid/compensated Plaridel Surety Co v.
collector, GR No. L-21520, Dec. 11, 1967
Incurred in trade, profession or business
Property connected with the trade, business or
profession; loss arises from fire, storms,
shipwrecks, other casualties, robberies, theft or
Exception ; NO loss shall be allowed as a deduction if at the
time of the filing of the return, such loss has been claimed as
a deduction for estate tax purposes in the estate tax return
City Lumber v. Domingo and CTA, GR No. L-18611, January
30, 1964
Casualty losses RMO 31-2009, October 16, 2009, note proof and
time of filingg/notice; Amount of loss RR No. 12-77
note section 39 to 40 of the NIRC (Special Treatment of
Gains and Losses from dealings in property- section 39 to 40 of
-Ordinary Asset v. Capital Asset
China Banking Corporation v. Court of Appeals, GR No.
125508, July 19, 2000
-Capital losses section 34(D)(4), NIRC; page 127 SBN, SEE PAGE

=losses arising from sale or exchange of properties classified
as capital assets
-allowed only to the extent provided in section 39
-net capital loss carryover allowed except for corporations

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Losses from wash sales of stock or securities sec 34(D)(5)

Wagering losses - sec 34(D)(6)
Abandonment Losses - sec 34(D)(6)
Non-deductible losses
Net Operating Loss Carry-over (NOLCO)- Section 34(D)(3), NIRC;
Rev Reg 14-2001
Def net operating loss of the business or enterprise for any
taxable year immediately preceeding the current taxable
year, which had not been previously offset as deduction from
gross income.
Excess of allowable deductions over gross income of
the business in a taxable year
-Can be carried over as a deduction from gross income for
the next 3 consecutive taxable years imm. Following the year
of the loss
-Conditions any net loss incurred in a taxable year
during which the taxpayer was exempt from income tax shall
not be allowed as a deduction;

-NOLCO- allowed only if there has been no substantial

change in the ownership of the business or enterprise in that
-not less that 75%-NOMINAL VALUE OF
outstanding shares corp
-not less than 75% of the paid up capital
--for mines other than oil and gas wells NOLCO 5 years
PICOP v. CIR, GR. No. L-106949, December 1, 1995
Taxpayers entitled to NOLCO individuals except purely compensation
earners; DC and RFC subject to the normal income tax; special corporations subject to
the preferential tax rates (private ed inst; hospitals, reg operating headquarters)
e. Bad debts
Philex Mining Corporation v. CIR, GR No. 148187, April 16, 2008
f. Depreciation
Basilan Estates, Inc., v. CIR, GR No. L-22492, September 5, 1997
Conwell Bros. v. Collector, CTA case no. 411
Italian Thai Development Public Company Ltd., v. CIR, CTA case no.
6172, November 12, 2002
Properties not subject to depreciation Limpan Investment Corp. v.
o CIR, L-21570, July 26, 1966; Section 106, RR No. 2
g. Depletion of Oil and Gas Wells and Mines
h. Charitable and other contributions
Rationale of exemption Lung Center of the Phil. V. Quezon City,
GR No. 144104, June 29, 2004
PSE v. CIR, CTA Case No. 5995, October 15, 2002

Contributions deductible in full under Special Laws

o IBP- PD 81
o Development Academy of the Philippines PD 205
o Aquaculture Department of the Southeast Asian Fisheries and
Development Center (SEAFDEC) PD 292
o National Social Action Council PD 294
o National Museum, Library and Archives PD 373
o University of the Philippines and other State colleges and
o Philippine Rural Reconstruction Movement
o Cultural Center of the Philippines
o Trustees of the Press Foundation of Asia
o Humanitarian Science Foundation
o Artesian Well Funds (RA 1977)
o International Rice Research Institute
o Donations of prizes and awards to athletes (RA 7549)

i. Research and Development

j. Contributions to pension trusts
Miguel J. Osorio Pension Foundation, Inc. v. CIR GR No. 162175, June 28,
k. Deductions under special laws
Mercury Drug Corporation v. CIR, 654 SCRA 124

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CIR C. Central Luzon Drug Corporation, GR No. 159610, June 12, 2008
12 . Optional standard deduction (OSD) RA 9504
13. Items not deductible Section 36, NIRC
Capital expenditure Alhambra Cigar v. Collector, GR No. L-223226, November
28, 1967
14. Special Provisions for Insurance Companies Section 37, NIRC
15. Determination of Amount and Recognition of Gain or Loss Section 40,


resident citizens, non-resident citizens, and resident aliens
1. Personal and additional exemption for Individual Taxpayers Section 35,
as amended by RA 9504
Note (R.A. No. 9504, Minimum Wage Earner Law)
General rule
Change of status Pansacola v. CIR, GR No. 159991, November 16, 2006
2. Taxation on compensation income

3. Taxation of business income/income from practice of profession
4. Rules on Passive Income subject to Final Tax
Final Tax defined
CIR v. CA & CGL Retirement Plan, GR No. 95022, March 23, 2992
Prizes and Winnings
Afisco Insurance Corp. v. CA, GR No. 112675, January 25, 1999
Capital gains
5. Taxation of non-resident aliens engaged in trade or business
General rules
Cash and/or property dividends
Capital gains
Exclude: non-resident aliens not engaged in trade or business
6. Individual taxpayers exempt from income tax
Senior citizens
Minimum wage earners
Exemptions granted under international agreements
7. Tax Return and Payment Section 51, 56, Chapter IX, NIRC

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Classification of Corporations/Special Types of Corporations

Tax Rates - Section 27 to 29, NIRC
Test in Determining Status of corporations
Law of Incorporation Test
China Banking Corporation vs. Commissioner of Internal Revenue, G.R. No. 175108.
February 27, 2013.
1. Domestic Corporations
a. Tax payable
b. Regular tax
c. Minimum Corporate Income Tax (MCIT)
CREBA v. Exec. Sec. Romulo
Manila Banking Corporation v. CIR, GR No. 168118, August 28, 2006
CIR v. PAL, GR No. 180066, July 7, 2009
d. Improperly Accumulated Earnings Tax
Cyanamid Phils., v. CA, GR No. 108067, July 7, 2009
e. Allowable deductions
i) Itemized deductions
ii) Optional standard deduction
f. Taxation of passive income
i) Passive income subject to tax
ii)Passive income not subject to tax
g. Taxation of capital gains
h. Tax on Special Domestic Corporations
a. proprietary educational institutions and non-profit hospitals
b. Depositary Banks
i. Tax on government-owned or controlled corporations, agencies or
j. Tax Returns and Other Administrative Requirements
Paseo Realty and Development Corp., v. CA, GR No. 119286, October 13,
CIR v. Mirant (Philippines) Operations Corporation, GR No. 171742, June
15, 2011
CIR v. PI. Management International Philippines, Inc., GR No. 160949, April
4, 2011
2. Resident Foreign Corporations
a. General rule
b. With respect to their income from sources within the Philippines
c. Minimum Corporate Income Tax
d. Tax on certain income
(i) International carrier
(ii) Offshore banking units
(iii) Branch profits remittances
(iv) Regional or area headquarters and regional operating
headquarters of multinational companies
CIR v. British Overseas Airways Corp., GR No. L-65773-74, April 30, 1987

3. Non Resident Foreign Corporations

a. General rule
b. Tax on certain income
(i) Interest on foreign loans
(ii) Intercorporate dividends
(iii) Capital gains from sale of shares of stock not traded in the stock

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(i) Non-resident cinematographic film owner, lessor or distributor
(ii) Non-resident owner or lessor of vessels chartered by Philippine
(iii) Non-resident owner or lessor of aircraft machineries and other
4. Exemption from tax on certain corporations (income)
5. Partnerships
a. Taxation of partnerships
b. Taxation of general professional partnerships
6. Tax Returns and Payments Section 52, 56 Chapter IX, NIRC
Evangelista v. Collector, GR No. L-9996, October 15, 1957
Pascual v. Commissioner, GR No. L-78133, October 18, 1988
Tax Returns and Payments
N. Withholding tax PRINCIPLES
Tax collector CIR v. CA, GR No. 104151, March 10, 1995
Right of Withholding Agent to claim for refund CIR v. Smart Communications,
Inc. GR Nos. 179045-46, August 25, 2010

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