LIST OF CASES FOR TAXATION 1

1. City of Milwaukee v. Milwaukee and Suburban Transport Corporation, 6 Wis. 2d 299 (1959),
see its citation of 51 Am. Jur., Taxation, p. 34, Section 2.

2. Mactan Cebu International Airport Authority v. Hon. Ferdinand J. Marcos, G.R. No. 120082,
11 September 1996

3. Mactan Cebu International Airport Authority v. Hon. Ferdinand J. Marcos, G.R. No. 120082,
11 September 1996

4. Philippine Health Care Providers, Inc. Vs. CIR, G.R. No. 167330, 18 September 2009

5. Sison vs. Ancheta, 130 SCRA 654, G.R. No. L-59431, July 25, 1984

6. Tio v. Videogram Regulatory Board, 151 SCRA 208

7. Tolentino v. Secretary of Finance, 235 SCRA 730

8. Antonio Roxas, Eduardo Roxas v. Court Of Tax Appeals, G.R. No. L-25043, April 26, 1968

9. Commissioner Of Internal Revenue v. Algue, Inc., and The Court Of Tax Appeals, G.R. No. L-
28896, February 17, 1988

10. Commissioner Of Internal Revenue v. Pilipinas Shell Petroleum Corporation, G.R. No. 197945,
July 09, 2018

11. Commissioner Of Internal Revenue v. Basf Coating + Inks Phils., Inc., G.R. No. 198677, 26
November 2014

12. CIR v. Nippon Express Phils., 771 SCRA 27

13. CIR V. Dash Engineering Philippines, 712 SCRA 347

14. The Philippine Guaranty Co., Inc. v. The Commissioner Of Internal Revenue And The Court
Of Tax Appeals, G.R. No. L-22074, April 30, 1965

15. Batangas City v. Pilipinas Shell Petroleum Corporation, G.R. No. 187631, July 8, 2015

16. Film Development Council Of The Philippines v. Colon Heritage Realty Corporation, G.R. No.
203754, June 16, 2015

17. Pepsi Cola Bottling Co. of the Phils. Inc. vs Municipality of Tanauan, Leyte G. R. L-31156

18. Pepsi vs. City of Butuan, 24 SCRA 827

19. Hon. Exec. Sec V. Southwing Heavy Industries, et al., GR No. 164171

20. Cervantes v. Auditor Gen. 91 Phil. 359

21. Maceda v. Macaraig, 197 SCRA 771

22. CIR v. Central Luzon Drug, G.R. No. 159647, 15 April 2005

23. Secretary v. Lazatin, G.R. No. 210588, 29 November 2016

24. Abakada Guro Party List (Formerly Aasjas) Officers Samson S. Alcantara And Ed Vincent S.
Albano v. The Honorable Executive Secretary Eduardo Ermita; Honorable Secretary Of The
Department Of Finance Cesar Purisima, G.R. No. 168056, September 01, 2005

25. Francia v. Intermediate Appellate Court, G.R. No. 76749, 28 June 1988

26. Emilio Y. Hilado v. The Collector Of Internal Revenue And The Court Of Tax Appeals, G.R.
No. L-9408, 31 October 1956

27. Esso Standard Eastern, Inc. v. Acting Comissioner of Customs, 18 SCRA 488

28. Planters Products, Inc. v. FertiPhil Corp., G.R. No. 166006, 14 March 2008

29. Bagatsing v. Ramirez, 74 SCRA 306

30. Gomez vs. Palomar, 24 SCRA 827

31. Pascual vs. Secretary of Public Works, 110 Phil 331

32. Lutz vs. Araneta, 98 Phil 148, G.R. No. L-7859, 22 December 1955

33. Ferrer v. Bautista, 760 SCRA 652

34. Tolentino v. Comelec, 41 SCRA 702

35. Sanidad v. Comelec, 73 SCRA 333

36. Jumamil v. Café, G. R No. 144570

37. Pascual v. Secretary of Public Works, 110 Phil. 331

38. LRTA vs. CBAA, G.R. No. 127316, 12 October 2000

39. MCIAA vs. Marcos, G.R. No. 120082, 11 September 1996

40. MIAA vs. Paranaque, G.R. No. 155650, 20 July 2006

41. MIAA vs. Pasay City, G.R. No. 163072, 02 April 2009

42. Republic v. Parañaque, G.R. No. 191109, July 18, 2012, 677 SCRA 246

43. MCIAA v. Lapu-Lapu, G.R. No. 181756, 15 June 2015

44. CIR v. Marubeni Corp. G.R No. 137377

45. Commissioner v. British Overseas Airways Corporation, 149 SCRA 395

46. Villegas v. Hiu Chiong Tsai Pao Ho, 86 SCRA 270

47. CREBA v. Exec. Sec Romulo, 09 March 2010

48. City of Baguio v. De Leon, 25 SCRA 938

49. CIR v. M.J. Lhuiller Pawnshop, Inc., 15 July 2003

50. Province of Abra v. Hernando, 107 SCRA 104

51. Francis A. Churchill v. Venancio Concepcion, G.R. No. 11572, September 22, 1916

52. British American Tobacco v. Camacho, G.R. No. 163583, 15 April 2009

53. Commissioner of Customs v. Hypermix Feeds Corporation, G.R. No. 179579, February 1, 2012

54. ABAKADA Guro Party List v. Purisima, G.R. No. 166715, 14 August 2008

55. Kapatiran v. Tan, 30 June 1988

56. Tan v. Del Rosario, 3 October 1994

57. Abakada Guro Party List (Formerly Aasjas) Officers Samson S. Alcantara And Ed Vincent S.
Albano v. The Honorable Executive Secretary Eduardo Ermita; Honorable Secretary Of The
Department Of Finance Cesar Purisima, G.R. No. 168056, September 01, 2005

58. Punzalan v. Mun. Board of Manila, 96 Phil. 46

59. Tolentino v. Secretary of Finance, 25 August 1994

60. British American Tobacco v. Camacho, G.R. No. 163583, 15 April 2009

61. Association of Customs Brokers v. City of Manila, 93 Phil. 107

62. Abakada Guro Party List v. The Honorable Executive Secretary Eduardo Ermita, G.R. No.
168056, September 01, 2005

63. Francis A. Churchill v. Venancio Concepcion, G.R. No. 11572, September 22, 1916

64. Casanovas v. Hord, 8 Phil 125

65. RCPI v. Provincial Assessor of South Cotabato, 13 April 2005

66. City Government of Quezon City v. Bayantel, 06 March 2006

67. Smart Communications v. City of Davao, 16 September 2008

68. Quezon City v. ABS-CBN, 06 October 2008

69. American Bible Society v. City of Manila, 101 Phil.386

70. Tolentino v. Sec. of Finance

71. Philippine Press Institute, et al. v. Chato, et al., G.R. No. 115754, August 25, 1994

72. Hospital de San Juan de Dios v. Pasay City, 16 SCRA 226

73. Commissioner v. Court of Appeals, G.R. No. L-124043, October 14, 1998

74. Lung Center of the Philippines v. Quezon City, 433 SCRA 119 [2004]

75. Abra Valley College v. Aquino, 15 June 1988

76. CIR v. St. Luke’s Medical Center, GR Nos. 195909 and 195960, 26 September 2012

77. ABAKADA Guro Party List v. Hon. Exec. Sec. Ermita, 01 September 2005

78. John Hay Peoples Alternative Coalition, et al. v Lim, G.R. No.119775, October 24, 2003

79. Philippine Airlines v. Secretary of Finance and Commissioner, G. R. No. 115873, August
25,1994

80. Commissioner Of Internal Revenue v. De La Salle University, Inc., G.R. No. 196596, 9
November 2016

81. Manila International Airport Authority v. Court of Appeals, G.R. No. 155650, July 20, 2006

82. Mactan Cebu International Airport Authority v. Hon. Ferdinand J. Marcos, G.R. No. 120082,
11 September 1996

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

84. Caltex Philippines v. Commission on Audit, 208 SCRA 726

85. Philippine Airlines v. Edu G.R. L-41383

86. Republic of the Philippines v. Central Azucarera Del Danao, G.R. No. L-19842, 26 December
1969

87. National Power Corporation v. City of Cabanatuan, G.R. No. 149110, 9 April 2003

88. Diaz v. Secretary of Finance, 19 July 2011

89. Panay Electric Co. v. Collector of Internal Revenue, L- 10574, May 28, 1958

90. Borja v. Gella, 8 SCRA 602

91. Vera v. Fernandez, 89 SCRA 199

92. Quezon City v. Ericta, 122 SCRA 759

93. Velasco v. Villegas, 120 SCRA 568

94. Tio v. Videogram, 151 SCRA 208

95. Ortigas v. Feati Bank, 94 SCRA 533

96. Commissioner Of Internal Revenue v. Carlos Palanca, Jr., G.R. No. L-16626, 29 October 1966

97. Progressive Development Corporation v. Quezon City, G.R. No. L-36081, 24 April 1989)

98. Land Transportation Office v. City of Butuan, G.R. No. 131512, 20 January 2000

99. Compania General de Tabacos de Filipinas v. City of Manila, 8 SCRA 367

100. City of Baguio v. de Leon, G.R. No. L-24756

101. Serafica v. City Treasurer of Ormoc, G.R. No. 24813, 28 April 1968

102. Acebedo Optical Company v. Court of Appeals, G.R. No. 100152, 31 March 2000

103. Pepsi Cola Bottling Co. of the Phils. Inc. vs Municipality of Tanauan, Leyte G. R. L-31156

104. Villanueva v. City of Iloilo, 26 SCRA 578

105. Nursery Care Corporation v. Anthony Acevedo, G.R. No. 180651, 30 July 2014

106. Ferrer v. Bautista, 760 SCRA 652

107. City of Manila v. Coca-Cola Bottlers Philippines, Inc., 595 SCRA 299

108. David Nitafan v. CIR, G.R. No. L-78780

109. Mactan Cebu International Airport Authority v. Hon. Ferdinand J. Marcos, G.R. No. 120082,
11 September 1996

110. Meralco v. Vera, 67 SCRA 351

111. Commissioner Of Internal Revenue v. A. D. Guerrero, G.R. No. L-20942, 22 September 1967

112. CIR v. Solidbank Corporation, 462 SCRA 96 (2003)

113. Smart Communications, Inc., v. The City Of Davao, G.R. No. 155491, July 21, 2009

114. Commissioner Of Internal Revenue v. St. Luke’s Medical Center, Inc., G.R. No. 203514, 13
February 2017

115. Commissioner Of Internal Revenue v. Philippine-Aluminum Wheels, Inc., G.R. No. 216161, 9
August 2017

116. Pilmico-Mauri Foods Corp. v. CIR, 802 SCRA 618

117. Collector v. Fireman’s Fund Insurance Co., 148 SCRA 315

118. Hilado v. Collector, 100 Phil. 288

119. Accenture v. CIR, G.R. No. L-190102

120. Philex Mining Corporation v. CIR, 29 August 1998

121. Commissioner v. Burroughs, 142 SCRA 324

122. Secretary Of Finance v. Representative Carmelo F. Lazatin, G.R. No. 210588, 29 November
2016

123. Commissioner Of Internal Revenue v. Philippine-Aluminum Wheels, Inc., G.R. No. 216161, 9
August 2017

124. CIR v. Filinvest, G.R. No. 163653, 19 July 2011

125. CIR v. Ledesma, G.R. No. L-17509, 30 January 1970

126. CIR v. The Estate of Benigno P. Toda, Jr., G.R. No. L-147188

127. CIR v. Seagate Technology (Phils.), G.R. No. 153866, 11 February 2005

128. CIR v. PLDT, 15 December 2005

129. Contex v. CIR, 02 July 2004

130. Republic v. Mambulao Lumber Company 4 SCRA 622

131. Francia v. Intermediate Appellate Court, G.R. No. 76749, 28 June 1988

132. CIR v. Gonzales 633 SCRA 139

133. CIR v. Raul M. Gonzales, G.R. No. 177279, 13 October 2010

134. Fitness by Design v. CIR, G.R. No. 177982, 17 October 2008

135. Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, 9 December 2005
136. CIR v. Kudos Metal Corp., G.R. No. 178087, 5 May 2010

137. Republic v. Aquafresh Seafoods, Inc., G.R. No. 170389, 20 October 2010

138. Talento v. Escalada 556 SCRA 491 (2008)

139. CIR v. Goodrich, Phils., 104171, 24 February 1999

140. CIR v. United Salvage and Towage, 729 SCRA 113

141. BPI v. CIR, G.R. No. 139736, 17 October 2005

142. Commissioner Of Internal Revenue v. Transitions Optical Philippines, Inc., G.R. No. 227544,
22 November 2017
143. Republic Of The Philippines v. GMCC United Development Corporation, G.R. No. 191856, 07
December 2016
144. CIR v. FMF Dev. Corp., 556 SCRA 698

145. CIR vs. Stanley Works (Phils.) Incorporated, GR No. 187859, 3 December 2014

146. CIR vs. Kudos Metal, GR No. 178087, 5 May 2010

147. RCBC v. CIR, G.R. No. 170257, 7 September 2011

148. CIR v. Phoenix Assurance Inc., L-19727, 20 May 1965

149. BPI v. CIR, G.R. No. 139736, 17 October 2005

150. Aznar vs. CTA, GR No. L-20569, 23 August 1974

151. CIR vs. Philippine Daily Inquirer, GR No. 213943, 22 March 2017

152. CIR vs. Asalus Corporation, GR No. 221590, February 22, 2017

153. CIR v. Ayala Securities Corp., 101 SCRA 231

154. Commissioner v. CA & YMCA, 298 SCRA 83

155. Cyanamid Philippines v. CA, 322 SCRA 639

156. CIR v. Sony Phils. Inc., 635 SCRA 234

157. CIR vs. De La Salle University, Inc., GR No. 196596, November 9, 2016

158. Medicard Philippines, Inc. vs. CIR, GR No. 222743, 5 April 2017

159. CIR v. Sony Phils. Inc., 635 SCRA 234

160. Commission Of Internal Revenue v. Hantex Trading Co., G.R. No. 136975, 31 March 2005

161. Eugenio Perez v. The Court Of Tax Appeals, G. R. No. L-10507, 30 May 1958

162. Basilan Estates v. CIR, L-22492, 5 Sept. 1967

163. CIR vs. United Salvage Towage (Phils.), Inc., GR No. 197515, 4 July 2014

164. SMI-ED Technology Corporation, Inc. vs. CIR, GR No. 175410, 12 November 2014

165. Samar-I Electric Cooperative v. CIR, GR No. 193100, 10 December 2014

166. Cagayan Robina Sugar Milling v. CA, 122451, 12 October 2000

167. Commissioner Of Internal Revenue v. De La Salle University, Inc., G.R. No. 196596, 9
November 2016

168. CIR vs. Fitness By Design, GR No. 215957, 9 November 2016

169. Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, 9 December 2005

170. LG Collins Electronics Phil. Inc. v. CIR, CTA Case No. 6186, June 9, 2004

171. Adamson v. CA, 588 SCRA 27

172. Commissioner v. Enron Subic Power Corp., G.R. No. 166387

173. Republic v. CA, 149 SCRA 35

174. CIR v. Metro Star Suprema Inc., 185371, 8 December 2010

175. CIR vs. Metro Star Superama, Inc., GR No. 185371 , 8 December 2010

176. CIR vs. Enron, GR No. GR No. 166387, 19 January 2009

177. Fishwealth Canning Corporation v. CIR, 179343, 21 January 2010

178. CIR vs. First Express Pawnshop, GR Nos. 172045-46, 16 June 2009

179. CIR vs. Liquigaz Phils. Corporation, GR No. 215534, 18 April 2016

180. RCBC v. CIR, G.R. No. 170257, 7 September 2011

181. PAGCOR vs. BIR, GR No. 208731, 27 January 2016

182. Lascona Land vs. CIR, GR No. 171251 dated March 5, 2012

183. Allied Banking Corporation vs. CIR, GR No. 175097, 5 February 2010
184. Chamber of Real Estate and Builders’ Association v. Executive Secretary, G.R. No. 160756, 9
March 2010

185. Commissioner v. Michel Lhuillier Pawnshop, G.R. No. 150947, 15 July 2003

186. FEBTC v. CIR, G.R. No. 149589, 15 September 2006

187. CIR v. Fortune Tobacco Corporation 559 SCRA 160 (2008)

188. CIR v. PNB, G.R. No. 161997, 25 October 2005

189. Philippine Phosphate Fertilizer Corp. v. CIR, G.R. No. 141973, 28 June 2005
190. Lu Do & Ym Corp. v. Central Bank, 108 Phil. 566

191. Banco Filipino v. CA, CTA, and CIR, 155682, 27 March 2007

192. CIR vs. Far East Bank & Trust Company, GR No. 173854, 15 March 2010

193. Metropolitan Bank & Trust Company v. The Commissioner Of Internal Revenue, G.R. No.
182582, 17 April 2017

194. Belle Corporation vs. CIR, GR No. 181298, 10 January 2011

195. CIR vs. BPI, GR No. 178490, 7 July 2009

196. Winebrenner & Inigo Insurance Brokers, Inc. vs. CIR, GR No. 206526, 28 January 2015

197. Systra Phils. Inc. vs. CIR, GR No. 176290, 21 September 2007

198. CIR v. Smart Communication Inc. 629 SCRA 342

199. CIR v. Seagate Technology Phils., G.R. No. 153866, 11 February 2005

200. CIR v. Mirant Pagbilao Corp., G.R. 172129, 12 September 2008

201. Contex Corporation v. CIR, G.R. No. 151135, 2 July 2004

202. Philippine Geothermal v. CIR, 154028, 29 July 2005

203. Atlas Consolidated v. CIR, G.R. Nos. 141104 & 148763, June 8, 2007
204. Surigao Consolidated Mining Co., Inc. v. CIR, 119 Phil. 33, 26 December 1963

205. Southern Philippines Power Corp. v. CIR, 179632, 19 October 2011

206. San Roque Power Corporation v. Commissioner of Internal Revenue, G.R. No. 180345, 25
November 2009

207. CIR v. Aichi Forging Co. of Asia, Inc., G.R. No. 184823, 6 October 2010
208. Commissioner of Internal Revenue v. San Roque Power Corporation, G.R. No. 187485, 12
February 2013

209. San Roque Power Corporation v. Commissioner of Internal Revenue, G.R. No. 203249, 23 July
2018

210. Panasonic Communications Imaging Corporation of the Philippines v. CIR 612 SCRA 28

211. CIR v. NLRC, G.R. No. 74965, November 9, 1994

212. BPI v. Commissioner, G.R. No. 139736

213. Republic v. Hizon, 320 SCRA 574

214. Ungab v. Cusi, Jr., GR No. L-41919-24, 30 May 1980

215. CIR v. CA, GR No. 119322, 4 June 1996

216. CIR v. Pascor, 309 SCRA 402

217. British American Tobacco v. Jose Isidro Camacho, et al, GR No. 163583, August 20, 2008

218. Dacudao Brothers, Inc. v. CTA, CTA EB 819, Sept 30, 2013 and May 2, 2014

219. City of Manila v. Hon. Caridad H. Grocia-Cuerdo, GR No. 175723, Feb. 4, 2014

220. St. Paul College of San Rafael v. CIR, CTA EB 874, May 27, 2013

221. Erwin Salaveria& Portia Gonzales v. CIR, CTA Case No. 8681, October 1, 2013

222. CIR v. Fortune Tobacco Corporation, GR No. 167274-75 & 192576, Sept. 11, 2013

223. CIR v. First Express Pawnshop Company, Inc. 172045-46, 16 June 2009

224. CIR v. Citytrust, G.R. No. 150812, 22 August 2006

225. RCBC v. CIR, G.R. No. 168498, 24 April 2007

226. CIR vs. Hambrecht & Quist Philippines, Inc., GR No. 169225, 17 November 2010

227. Philippine Journalists, Inc. vs. CIR, GR No. 162852, 16 December 2004

228. City of Manila vs. Grecia-Cuerdo, GR No. 175723, 4 February 2014

229. CIR vs. CTA and Petron, GR No. 207843, 15 July 2015

230. BDO vs. Republic, GR No. 198756, 16 August 2016