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TAXATION: Assignment-March 9, 2018

I. Sections 2-20 of the NIRC

II. Doctrine of Implications

III. Principle of Legislative Approval of an Administrative Interpretation through Reenactment

IV. Sources of Tax Laws

V. What are: Revenue Regulations (RRs)

Revenue Memorandum Orders (RMOs)

Revenue Memorandum Rulings (RMRs)

Revenue Memorandum Circulars (RMCs)

Revenue Bulletins (RB)

BIR Rulings

VI. Section 246 -NIRC

VII. CASES:

1. SMI-ED PHILIPPINES TECHNOLOGY, INC vs.CIR G.R. No. 175410, November


12, 2014

2. COMMISSIONER OF INTERNAL REVENUE vs. AIR LIQUIDE PHILIPPINES,


INC., G.R. No. 210646, July 29, 2015

3. TEAM ENERGY CORPORATION (Formerly MIRANT PAGBILAO


CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE, G.R. No.
197760, January 13, 2014

4. . CIR vs FILINVEST, GR No. 163653 , FILINVEST vs. CIR- G. R. No. 167689, July
19, 2011

5. COMMISSION OF INTERNAL REVENUE vs. HANTEX TRADING, G.R. No.


136975, March 31, 2005

6. BANCO DE ORO VS RP.-G.R.NO.198756-1-13-15


7. PHILIPPINE BANK OF COMMUNICATIONS VS CIR-G.R.NO. 112024-1-28-99

8. . THE PHILIPPINE GUARANTY COMPANY, INC. VS. CIR-G.R.L-22074- 9-6-65


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9. HILADO VS COLLETOR OF INTERNAL REVENUE-G.R. NO. L-9408-10-31-56

10. ABS-CBN BROADCASTING CORPORATION vs.COURT OF TAX APPEALS -


G.R. No. L-52306 October 12, 1981

11. CIR vs. Next Mobile (Formerly NEXTEL Communications Phils., INC.), G.R. No.
212825, December 07, 2015

12. CIR vs Aquafresh Seafoods Inc., G.R. No. 170389, October 20, 2010

13. CHINA BANKING CORPORATION vs. COMMISSIONER OF INTERNAL


REVENUE, G.R. No. 172509, February 4, 2015

14. CIR vs San Roque, G.R. No. 187485, TAGANITO MINING CORPORATION vs,
CIR, , G.R. No. 196113, PHILEX MINING CORPORATION vs. CIR, G.R. No.
197156, October 8, 2013

15. COLLECTOR OF INTERNAL REVENUE vs. BATANGAS TRANSPORTATION


COMPANY and LAGUNA-TAYABAS BUS COMPANY, G.R. No. L-9692, January 6,
1958

16. CITY OF MANILA VS. GOMEZ, L-37251, August 31, 1981

17. THE AMERICAN LIFE AND GENERAL INSURANCE COMPANY vs.


THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL
REVENUE, G.R. No. 210987, November 24, 2014

18. SORIANO VS. SECRETARY OF FINANCE AND CIR, G.R. No. 184450, January
24, 2017

19. MEDICARD PHILIPPINES, INC. vs.COMMISSIONER OF INTERNAL


REVENUE, G.R. No. 222743, April 5, 2017