Professional Documents
Culture Documents
A. Definition of Taxation
Cases:
Commissioner of Internal Revenue v. Algue, Inc., G.R. No. L-28896, 17 February 1988
Mactan Cebu International Airport vs. Marcos, 261 SCRA 667
Cases:
Mactan Cebu International Airport Authority v. Marcos, 261 SCRA 667 (1996)
Planters Products, Inc. v. Fertiphil Corp., G.R. No. 166006, 14 March 2008
Maceda v. Macaraig, 197 SCRA 771
Petron v. Pililla, 198 SCRA 82
Pepsi-Cola Bottling Company of the Phil. v. Mun. of Tanauan, Leyte, 69 SCRA 460
FELS Energy, Inc. v. The Province of Batangas, G.R. No. 168557, 16 February 2007
Petron v. Tiangco, G.R. No. 158881, 16 April 2008
City Government of Quezon City v. Bayantel, Inc., G.R. No. 162015, 6 March 2006
C. Aspects of Taxation
1. Levy
2. Assessment
3. Collection
Cases:
Commissioner of Internal Revenue v. Algue, supra.
Phil. Guaranty Co., Inc. v. CIR, G.R. No. L-22074, 6 September 1965
FELS Energy, Inc. v. The Province of Batangas, supra.
Lorenzo v. Posadas, G.R. No. L-43082 (64 Phil 353) June 18, 1937
Cases:
PAL v. Edu, 164 SCRA 320
Lutz v. Araneta, 98 Phil 148
Caltex Phils. v. COA, G.R. No. 92585, 8 May 1992
Osmea v. Orbos, G.R. No. 99886, March 31, 1993
Gerochi v. DOE, G.R. No. 159796, 17 July 2007
Southern Cross Cement Corp. v. Cement Manufacturers Association of the Phil., et al., G.R.
No. 158540, 3 August 2005
F. Taxation Distinguished from Police Power and Eminent Domain
Cases:
Commissioner of Internal Revenue v. Central Luzon Drug Corp., G.R. No. 159647, 15 April
2005
Lutz v. Araneta, 98 Phil 148
Planters Products v. Fertiphil, Inc., supra.
Gerochi v. DOE, supra.
1. Fiscal Adequacy
2. Theoretical Justice
3. Administrative Feasibility
Cases:
Chavez v. Ongpin, G.R. No. 76778, 6 June 1990
Tolentino v. Secretary of Finance, G.R. No. 115455, 25 August 1994
H. Taxes
1. Definition
2. Attributes or characteristics
a. Forced charge, imposition or contribution
b. Assessed in accordance with some reasonable rule of apportionment (Sec. 28(a),
Art. VI, Constitution)
c. Pecuniary burden payable in money
d. Imposed by the State on persons, property or services or excises within its
jurisdiction (Principle of Territoriality)
e. Levied by the legislative body of the State
f. Levied for a public purpose
g. Personal to the taxpayer
Cases:
b. Tax v. toll
c. Tax v. license fee
d. Tax v. special assessment
e. Tax v. penalty
Cases:
a. Personal tax
b. Property tax
c. Direct tax
d. Indirect tax
e. Excise tax
f. General tax
g. Special tax
h. Specific tax
i. Ad valorem tax
j. Customs duties
k. National tax
l. Local tax
m. Progressive tax
n. Regressive tax
o. Proportional tax
Cases:
Silkair (Singapore) PTE, Ltd. v. CIR, G.R. No. 173594, 6 February 2008
Abakada Guro Party List v. Ermita, G.R. No. 168056, 1 September 2005
Commissioner of Internal Revenue v. PLDT, G.R. No. 140230, 15 December 2005
Cases:
2. Inherent Limitations
Cases:
3. Constitutional Limitations
3.1. Nature/concept
3.12. Article VIII, Section 5(2) (b) Power of the Supreme Court to review, revise, legality of
any tax, imposts, assessment, toll, etc.
3.15. Article X, Section 20 (2) Power of autonomous region to create its own sources
of revenue
Additional Cases:
J. Taxpayers Suit
Cases:
K. Double Taxation
A. Definition / Principle
B. Kinds
Cases:
Cases:
Lung Center of the Phil. v. Quezon City, G.R. No. 144104, 29 June 2004
Compagnie Financiere Sucres Et Denrees v. CIR, G.R. No. 133834, 28 August 2006
CIR v. P.J. Kiener Co., Ltd., et al., G.R. No. L-24754, 18 July 1975
Maceda v. Macaraig, supra.
Bibiano V. Banas, Jr. v. Court of Appeals, G.R. No. 102967, 10 February 2000
Surigao Consolidated Mining Co., Inc. v. Collector of Customs, 9 SCRA 728
PLDT v. City of Davao, G.R. No. 143867, 25 March 2003
City of Iloilo v. Smart Communications, Inc., G.R. No. 167260, 27 February 2009
Prov. of Tarlac vs. Alcantara, 216 SCRA 790
Maceda vs. Macarain 87 SCRA 771, 223 SCRA 217
CIR vs. Tokyo Shipping Co. Ltd, 244 SCRA 332
Magsaysay Lines Ltd. vs. CA, 260 SCRA 513
NAPOCOR vs. Province of Lanao Del Sur, 264 SCRA 271
L. Tax Laws
A. Nature
B. Sources
C. Construction
D. Power of the Commissioner to Interpret Tax Laws (Sec.4, Tax Code)
E. Prospective Application as a General Rule
F. Publication Requirement
G. Special Laws vs. General Laws
Cases:
Cases:
Cases:
Manila Wine Merchant vs. CIR, 127 SCRA 483
Mactan Cebu International Airport Authority Case, supra.
Cases:
CIR vs. Telefunkan Semiconductor, 249 SCRA 401
CIR vs. Court of Appeals, 267 SCRA 557
P. Injunction
Cases:
Tolentino vs. Secretary of Finance, 235 SCRA 530
Northern Lines vs. Court of Appeals, 163 SCRA 25
Case:
CIR vs. Javier, 199 SCRA 824
R. Prescription
Right of the State to Collect
Doctrine of Equitable Recoupment
S. Set Off
Cases:
Republic vs. Mambula Lumber Co., 4 SCRA 622
Domingo vs. Garlitos, 8 SCRA 443
Francia vs. IAC, 162 SCRA 753
Caltex vs. COA, 208 SCRA 726