Tax II

FEU 2020
2nd Semester

I. Transfer Taxes

A. Estate Tax

1. General Principles & Determination of the Estate Tax

Sections 84 & 88, Tax Code, as amended by RA 10963 (TRAIN Law), December 19,2017)

Lorenzo vs. Posadas (June 18, 1937)

Revenue Regulations 02-03 (December 16, 2002), Sections 1-9 only

Revenue Regulations 12-2018 (January 25, 2018)

2. Gross Estate

Sections 85 & 104, Tax Code

Collector of Internal Revenue vs. Fisher (January 28, 1961)

Zapanta vs. Posadas (December 29, 1928)
Tuason vs. Posadas (January 23, 1930)
Dison vs. Posadas (November 4, 1932)
Vidal de Roces vs. Posadas (March 13, 1933)

3. Deductions

Section 86, Tax Code, as amended by RA 10963 (TRAIN Law), December 19,2017)

Commissioner of Internal Revenue vs. Court of Appeals and Pajonar (March 22, 2000)
Testate Estate of the late Felix de Guzman vs. de Guzman-Carillo (May 18, 1978)
Dizon in his capacity as Administrator of deceased Fernandez vs. Commissioner of Internal Revenue
(April 30, 2008)

4. Exemptions

Section 87, Tax Code

5. Administrative Requirements

Sections 89-97, Tax Code, as amended by RA 10963 (TRAIN Law), December 19,2017)

Government of the Philippines vs. Pamintuan (October 11, 1930)

Commissioner of Internal Revenue vs. Pineda (September 15, 1967)
Commissioner of Internal Revenue vs. Gonzales (November 24, 1966)

6. Notable changes under RA 10963- Withdrawal of bank deposits

Revenue Memorandum Circular No. 62-2018 dated June 28,2018

Revenue Regulations No. 08-2019 dated April 15, 2019

7. Estate Tax Amnesty – Republic Act No. 11213

Revenue Regulations No.06-2019 dated May 29, 2019

 B. Donor’s Tax

1. General Principles & Determination of the Donor’s Tax

Sections 98-100,102, and 104, Tax Code, as amended by RA 10963 (TRAIN Law), December 19,2017)
Sections 12 to 18 under Revenue Regulations No. 12-2018

Philippine American Life and General Insurance Company vs. Commissioner of Internal Revenue
(November 24, 2014)
Metro Pacific Corporation vs. Commissioner of Internal Revenue (CTA Case No. 8318, June 11, 2014)
Spouses Gestopa vs. Court of Appeals (October 5, 2000)
Tang Ho vs. The Board of Tax Appeals (November 19, 1955)
Gibbs vs. Collector of Internal Revenue (April 28, 1962)
Pirovano vs. Commissioner of Internal Revenue (July 31, 1965)

2. Exemptions

Section 101, Tax Code

Republic Act 7166, Section 13
Republic Act 9500, Section 25
Republic Act 9521, Section 3
Republic Act 10165, Sections 3-5 & 22-24 only

Revenue Regulations 7-2001 (February 16, 2011)

3. Administrative Requirements

Section 103, Tax Code

Revenue Regulations 02-03 (December 16, 2002), Sections 10-13 only

Revenue Regulations 12-2018 (January 25, 2018)

C. Estates and Trusts

Section 60-66, Tax Code

General Rule on Taxability: Fiduciary or Beneficiary

Personal Exemption Allowed
Decedent's Estate Administration
Revocable Trusts
Income for Benefit of Grantor

Revenue Regulations No. 2 (February 10, 1940), Sections 207-213 only

II. Value-Added Tax

1. Basic Elements

Section 105, 106 (A) & (B), & 108 (A), Tax Code (as amended by RA 10963 (TRAIN Law), December 19,2017)
Revenue Regulations No. 13-2018 (March 15, 2018)

Commissioner of Internal Revenue vs. Commonwealth Management & Services Corporation (March 30, 2000)
Commissioner of Internal Revenue vs. Magsaysay Lines (July 28, 2006)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)
Mindanao II Geothermal Partnership vs. Commissioner of Internal Revenue (March 11, 2013)
Lapanday Foods Corporation vs. Commissioner of Internal Revenue (CTA Case No. 7097, October 18, 2007)
Maxicare Healthcare Corporation vs. Commissioner of Internal Revenue (CTA Case No. 8441, May 5, 2015)

2. VAT on Importations
Section 107, Tax Code

3. VAT-taxable transactions

Section 106 & 108 (A), Tax Code

Commissioner of Internal Revenue vs. SM Prime Holdings, Inc. (February 26, 2010)
Diaz vs. Secretary of Finance (July 19, 2011)
Association of Non-Profit Clubs, Inc. v. Commissioner Kim Henares (G.R. No. 228539, June 26, 2019)

RMC 16-2013 (February 8, 2013)

Section 106 (C), Tax Code

RMC 39-2018, May 8, 2018

4. VAT exempt transactions

Section 109, Tax Code

Republic Act No. 9994 (February 15, 2010)
Republic Act No. 10378 (March 7, 2013)

Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue (January 21, 2010)
Commissioner of Internal Revenue vs. Philippine Health Care Providers, Inc. (April 24, 2007)

Revenue Regulations 16-11 (October 27, 2011)

Revenue Regulations 7-2004 (May 7, 2004)

5. VAT zero-rated transactions

Section 106 & 108 (B), Tax Code

American Express International, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 6099 (April 19, 2002)
Commissioner of Internal Revenue vs. Placer Dome Technical Services, Inc. (June 8, 2007)
Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. (January
22, 2007)
Accenture, Inc. vs. Commissioner of Internal Revenue (July 11, 2012)
Commissioner of Internal Revenue vs. Sekisui Jushi Philippines, Inc. (July 21, 2006)
Commissioner of Internal Revenue vs. Seagate Technology (February 11, 2005)
Commissioner of Internal Revenue vs. Toshiba Information Equipment (August 9, 2005)
Commissioner of Internal Revenue vs. Contex Corporation (July 2, 2004)

6. Input VAT

Section 110, Tax Code

Abakada Guro Party List vs. Ermita (September 1, 2005)

Abakada Guro Party List vs. Ermita (October 18, 2005)
Commissioner of Internal Revenue vs. Acesite (Philippines) Hotel Corporation (February 16, 2007)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)

Revenue Regulations No. 16-05 (September 1, 2005), Section 4-110.4

Revenue Memorandum Circular 57-2013 (August 29, 2013)

7. Withholding, Presumptive, Transitional Input VAT

Section 111, Tax Code

Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue (November 19, 2014)
LVM Construction Corporation vs. Sanchez (December 5, 2011)

8. VAT refunds
Section 112, Tax Code

Commissioner of Internal Revenue vs. Mirant Pagbilao Corporation (September 12, 2008)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (October 6, 2010)
Western Mindanao Power Corporation vs. Commissioner of Internal Revenue (June 13, 2012)
Commissioner of Internal Revenue vs. San Roque Power Corporation (February 12, 2013)
Nippon Express (Philippines) Corporation vs. Commissioner of Internal Revenue (March 13, 2013)
Bonifacio Water Corporation vs. Commissioner of Internal Revenue (July 22, 2013)
Commissioner of Internal Revenue vs. GST Philippines, Inc. (October 2, 2013)
Commissioner of Internal Revenue vs. Mindanao II Geothermal Partnership (January 15, 2014)
Pilipinas Total Gas Inc. vs Commissioner of Internal Revenue (GR No. 2017112, December 8, 2016)
Revenue Memorandum Circular 54-2014 dated July 11, 2014
Revenue Regulations No. 1-2017, dated January 3, 2017
Coca-Cola Bottlers Philippines, Inc. v. Commissioner of Internal Revenue (G.R. No. 222428, February 19,
2018)

9. VAT on real properties

Revenue Regulations 10-11 (July 1, 2011)

10. Administrative provisions

Section 113-115, Tax Code

Also read

Revenue Regulations 16-05 (September 1, 2005)

Revenue Regulations 04-07 (February 7, 2007)
III. Other Business Taxes

A. Percentage Tax

Sections 116-128, Tax Code (as amended by Republic Act No. 9337)
Republic Act No. 9238 (February 5, 2004)
Republic Act No. 10378 (March 7, 2013)

Commissioner of Internal Revenue vs. Philippine Airlines, Inc. (July 14, 2009)
China Banking Corporation vs. Commissioner of Internal Revenue (February 27, 2013)

Revenue Regulations 9-2007 (July 4, 2007)

Revenue Memorandum Circular 18-2010 (March 1, 2010)

B. Excise Tax

Sections 129-172, Tax Code (as amended by Republic Act No. 10351 dated December 12, 2012)
Republic Act No. 9224 (August 29, 2003)

Republic of the Philippines vs. Caguioa (October 15, 2007)

Silkair (Singapore) Pte., Ltd. Vs. Commissioner of Internal Revenue (February 6, 2008; November 14,
2008; and January 20, 2012)
Exxonmobil Petroleum and Chemical Holdings, Inc.- Phil. Branch vs. Commissioner of Internal
Revenue, (January 19, 2011)
Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation (April 25, 2012)
Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation (GR No. 180402,
February 10, 2016)

Philippine Airlines, Inc. vs. Commissioner of Internal Revenue (July 1, 2013)

British American Tobacco vs. Camacho (August 20, 2008)
Commissioner of Internal Revenue vs. Fortune Tobacco Corporation (July 21, 2008 and September 28,
2011)

Revenue Regulations 4-2003 (January 29, 2003)

Revenue Regulations 25-2003 (September 16, 2003)
Revenue Regulations 17-2012 (December 21, 2012)

C. Documentary Stamp Tax

Sections 173-201, Tax Code (as amended by Republic Act No. 9243)
Republic Act 9648 (June 30, 2009)

Commissioner of Internal Revenue vs. Filinvest Development Corporation (July 19, 2011)
Philippine Banking Corporation vs. Commissioner of Internal Revenue (January 30, 2009)
Philacor Credit Corporation vs. Commissioner of Internal Revenue (February 6, 2013)

Revenue Regulations 7-2009 (July 29, 2009)

Revenue Regulations 13-2004 (December 23, 2004)
Revenue Regulations 6-2001 (July 31, 2001)
IV. Remedies

1. Tax Administration
Sections 2-3, 9-20, 232-235, 244-246, and 290, Tax Code

DOF Order No. 007-02 (May 7, 2002)

Revenue Regulations 17-2013 (September 27, 2013)
Revenue Regulations 5-2012 (April 2, 2012)
Revenue Regulations 14-2008 (November 26, 2008)
Revenue Regulations 16-2002 (October 11, 2002)
Revenue Memorandum Circular 22-2012 (May 7, 2012)

BIR Ruling No. 370-2011 (October 7, 2011)

BDO vs. Republic of the Philippines, GR No. 198756, January 15, 2016, August 16, 2016

2. Powers of the Commissioner of Internal Revenue

Sections 4-8, Tax Code
Republic Act No. 10021

Fitness By Design, Inc. vs. Commissioner of Internal Revenue (October 17, 2008)
Commissioner of Internal Revenue vs. Aquafresh Seafoods, Inc. (October 20, 2010)
Commissioner of Internal Revenue vs. Hantex Trading Co., Inc. (March 31, 2005)

Revenue Regulations 10-2010 (November 6, 2010)

Revenue Regulations 11-2006 (June 15, 2006) as amended by Revenue Regulations 4-2010 (February
24, 2010) and Revenue Regulations 14-2010 (November 25, 2010)
Revenue Memorandum Order 2-2013 (February 18, 2013)
Revenue Memorandum Order 10-2013 (April 17, 2013)

3. Power/Remedy of Assessment
Sections 56 and 71, Tax Code

Bonifacio Sy Po vs. Court of Tax Appeals (August 18, 1988)

Collector of Internal Revenue vs. Benipayo (January 31, 1962)
Meralco Securities Corp. vs. Savellano (October 23, 1982)
Republic vs. Hizon (December 13, 1999)
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)

Revenue Regulations 12-99 (September 6, 1999)

Revenue Memorandum Order 5-2009 (January 22, 2009)
Revenue Memorandum Order 69-2010, August 11, 2010
Revenue Memorandum Order 55-2010 (June 15, 2010)
Revenue Memorandum Circular 40-2003 (July 7, 2003)

4. Prescription of government’s right to assess

Sections 203, and 222-223, Tax Code

Commissioner of Internal Revenue vs. Goodrich Phils., Inc. (February 24, 1999)
Basilan Estates, Inc. vs. Commissioner of Internal Revenue (September 25, 1967)
Tupaz vs. Ulep (October 1, 1999)
Nava vs. Commissioner of Internal Revenue (January 30, 1965)
Republic of the Philippines vs. Court of Appeals (April 30, 1987)
Commissioner of Internal Revenue vs. Western Pacific Corporation (May 27, 1965)
Commissioner of Internal Revenue vs. Primetown Property Group, Inc. (August 28, 2007)
Republic of the Philippines vs. Marsman Development Company (April 27, 1972)
Commissioner of Internal Revenue vs. Phoenix Assurance Co., Ltd. (May 20, 1965)
Butuan Sawmill, Inc. vs. Court of Tax Appeals (February 28, 1966)
Commissioner of Internal Revenue vs. Ayala Securities Corporation (March 31, 1976)
Philippine Journalists, Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Kudos Metal Corporation (May 5, 2010)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (September 7, 2011)
Commissioner of Internal Revenue vs. Standard Chartered Bank (July 29, 2015)
Republic of the Philippines vs. Lim de Yu (April 30, 1964)
 Republic of the Philippines vs. Heirs of Cesar Jalandoni (September 20, 1965)
Aznar vs. Court of Tax Appeals (August 23, 1974)
Commissioner of Internal Revenue vs. Ayala Securities Corporation (November 21, 1980)
Commissioner of Internal Revenue vs. BASF Coating + Inks Phils., Inc. (November 26, 2014)

Revenue Memorandum Circular 29-2012 (June 29, 2012)

Revenue Memorandum Order (RMO) No. 14-2016 dated April 4, 2016
Commissioner of Internal Revenue vs. Next Mobile, Inc. (G.R. No. 212825, December 7,
2015
Commissioner of Internal Revenue v. Phil. Daily Inquirer (G.R. No. 213943, March 22, 2017)
Revenue Memorandum Circular 141-2019 (December 20, 2019)
Commissioner of Internal Revenue v. GJM Philippines Manufacturing, Inc. (G.R. No. 202695, February
29, 2016)
Commissioner of Internal Revenue v. La Flor Dela Isabela, Inc. (G.R. No. 211289, January 14, 2019)

5. Imposition of penalties
Sections 247-252, Tax Code

Philippine Refining Company vs. Court of Appeals (May 8, 1996)

Commissioner of Internal Revenue vs. Republic Cement Corp. (August 10, 1983)
Cagayan Electric Power & Light Co., Inc. vs. Commissioner of Internal Revenue (September 25, 1985)
Commissioner of Internal Revenue vs. Air India (January 29, 1988)

Revenue Regulations 12-99 (September 6, 1999)

Revenue Regulations 18-2013 (November 28, 2013)
Revenue Memorandum Order 19-2007 (August 10, 2007)

6. Criminal action and other penalties

Sections 253-280, Tax Code
Republic Act 9282, Section 7.b.1.

Ungab vs. Cusi (May 30, 1980)

Commissioner of Internal Revenue vs. Court of Appeals (June 4, 1996)
Commissioner of Internal Revenue vs. Pascor Realty and Development Corporation (June 29, 1999)
Adamson vs. Court of Appeals (May 21, 2009)
People of the Philippines vs. Gloria Kintanar (CTA Crim. Case No. 006, December 3, 2010; affirmed by the
Supreme Court in a minute resolution [GR No. 196340] dated February 2012)
People of the Philippines vs. Santos (CTA Criminal Case No. O-012, January 16, 2013)

7. Prescription of criminal action

Section 281, Tax Code

Lim, Sr. vs. Court of Appeals (October 18, 1990)

8. Informer’s reward
Section 282, Tax Code

Revenue Regulations 16-2010 (November 25, 2010)

9. Power/Remedy of Collection

Collection in cases where assessment has become final and unappelable

Section 205, Tax Code
Republic Act 9282

Commissioner of Internal Revenue vs. Hambrecht & Quist Philippines, Inc. (November 17, 2010)
Dayrit vs. Cruz (September 26, 1988)
Marcos II vs. Court of Appeals (June 5, 1997)
Republic of the Philippines vs. Lim Tian Teng Sons & Co., Inc. (March 31, 1966)
Yabes vs. Flojo (July 20, 1982)

Tax Lien
Section 219, Tax Code
 Commissioner of Internal Revenue vs. National Labor Relations Commission (November 9, 1994)

Compromise & Abatement

Section 204, Tax Code
Rovero vs. Amparo (May 5, 1952)
Revenue Regulations 30-2002 (December 16, 2002)
Revenue Regulations 13-01 (September 27, 2001) as amended by Revenue Regulations 4-2012 (March 28,
2012)
Revenue Memorandum Order 20-2007 (August 13, 2007)
AsiaTrust Development, Inc. v . Commissioner of Internal Revenue (G.R. No. 201530, April 19, 2017)

Civil Remedies for Collection (Distraint & Levy)

Sections 205-217, Tax Code

Injunction
Section 218, Tax Code
Section 11, Republic Act 9282

Revenue Memorandum Order 39-2007 (December 12, 2007)

Revenue Memorandum Order 42-2010 (May 4, 2010)

10. Prescription of government’s right to collect

Sections 203, and 222-223, Tax Code

Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967)
Vera vs. Fernandez (March 30, 1979)
Republic of the Philippines vs. Limcaco (August 31, 1962)
Republic of the Philippines vs. Ret (March 31, 1962)
Republic of the Philippines vs. Acebedo (March 29, 1968)
Republic of the Philippines vs. Lopez (March 30, 1963)
Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966)
China Banking Corporation vs. Commissioner of Internal Revenue (February 4, 2015)
Republic of the Philippines vs. Arcache (February 29, 1964)
Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005)
Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October 17, 2005)
China Banking Corporation vs. Commissioner of Internal Revenue (February 4, 2015)
Commissioner of Internal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006)
Commissioner of Internal Revenue vs. United Salvage & Towage (Phils.), Inc. (July 2, 2014)
Bank of the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008)
Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964)
Protector’s Services, Inc. vs. Court of Appeals (April 12, 2000)

11. Taxpayer’s Remedies

Protest
Section 228, Tax Code

Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010)

Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010)
Commissioner vs. Azucena Reyes (January 27, 2006)
Commissioner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009)
Samar-I Electric Cooperative vs. Commissioner of Internal Revenue (December 10, 2014)
Fluor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006)
Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007)
Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012)
Commissioner of Internal Revenue v. Liquigaz Philippines (G.R. No. 215534/215557, April 18, 2006)
Medicard Philippines, Inc. v. Commissioner of Internal Revenue (G.R. No. 222743, April 5, 2017)
Commissioner of Internal Revenue v. Fitness by Design, Inc. (G.R. No. 215957, November 9, 2016)

Revenue Regulations 12-99 (September 6, 1999)

Revenue Regulations 18-2013 (November 28, 2013)
Revenue Memorandum Circular 39-2013 (April 4, 2013)
 Revenue Memorandum Circular 11-2014 (February 18, 2014)

Refund
Sections 72, 204, and 229-230, Tax Code

Commissioner of Internal Revenue vs. Manila Electric Company (June 9, 2014)

Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965)
Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue (September 10, 2001)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010)
Miramar Fish Company, Inc. vs. Commissioner of Internal Revenue (June 4, 2014)
Gibbs vs. Collector of Internal Revenue (February 29, 1960)
Commissioner of Internal Revenue vs. Palanca (October 29, 1966)
Gibbs vs. Commissioner of Internal Revenue (November 29, 1965)
Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006)
Collector of Internal Revenue vs. Sweeney (August 21, 1959)
Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)
Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995)
Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999)
Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999)
Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995)
Commissioner of Internal Revenue vs. Philippine National Bank (October 25, 2005)
Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)
Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenue (July 29, 2010)
Commissioner of Internal Revenue vs. Far East Bank & Trust Company (March 15, 2010)
Commissioner of Internal Revenue vs. Smart Communication, Inc. (August 25, 2010)
Commissioner of Internal Revenue vs. Petron Corporation (March 21, 2012)
United Airlines, Inc. vs. Commissioner of Internal Revenue (September 29, 2010)
Mitsubishi Corporation – Manila Branch v. Commissioner of Internal Revenue (G.R. No. 175772, June
29, 2017)

Revenue Regulations 14-2011 (July 29, 2011)

12. Court of Tax Appeals

Republic Act 9282 as amended by Republic Act 9503

Commissioner of Internal Revenue vs. Isabela Cultural Corporation (July 11, 2001)
Surigao Electric Co. vs. Court of Tax Appeals (June 28, 1974)
Advertising Associates, Inc. vs. Court of Appeals (December 26, 1984)
Commissioner of Internal Revenue vs. Union Shipping Corporation (May 21, 1990)
Oceanic Wireless Network vs. Commissioner of Internal Revenue (December 9, 2005)
City of Makati vs. Commissioner of Internal Revenue (CTA Case No. 641, September 16, 2011)
Festo Holdings, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 8226, September 2, 2011)
Allied Banking Corporation vs. Commissioner of Internal Revenue (February 5, 2010)
Fishwealth Canning Corporation vs. Commissioner of Internal Revenue (January 21, 2010)
Judy Anne L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August 26, 2008)
Philippine Journalists Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Leal (November 18, 2002)
Asia International Auctioneers, Inc. vs. Parayno (December 18, 2007)
Philippine American Life and General Insurance Company vs. Secretary of Finance (November 24, 2014)
City of Manila vs. Grecia-Cuerdo (February 4, 2014)
Clark Investors and Locators Association, Inc. vs. Secretary of Finance (July 6, 2015)
Commissioner of Internal Revenue vs. CBK Power Company Limited (July 29, 2015)
Smart Communications, Inc. vs. Municipality of Malvar (February 18, 2014)
City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009)
Commissioner of Customs vs. Marina Sales, Inc. (November 22, 2010)
Philippine British Assurance Company, Inc. vs. Republic of the Philippines (February 2, 2010)
Tridmaha Marketing Corporation v. CTA (G.R. No. 215950, June 20, 2016)
Sps. Emmanuel D. Pacquiao v. Court of Tax Appeals (G.R. No. 213394, April 6, 2016)
Commissioner of Internal Revenue v. Lancaster, Inc. (G.R. No. 183408, July 12, 2017)
Commissioner of Internal Revenue v. V.Y. Domingo Jewellers, Inc. (G.R. No. 221780, March 25, 2019)
Misnet v. Commissioner of Internal Revenue (G.R. No. 210604, June 03, 2019)

A.M. No. 05-11-07-CTA “Revised Rules of the Court of Tax Appeals” (November 22, 2005)

13. Allotment of Internal Revenue

 Sections 283-289, Tax Code

V. Local Taxation

Sections 128-196, Local Government Code

Art. 217-287, Rules and Regulations Implementing the Local Government Code

1. General Principles, Definitions, and Limitations

Sections 128-133, and 186, Local Government Code

Art. 217-222, Rules and Regulations Implementing the Local Government Code

Palma Development Corp. vs. Zamboanga Del Sur (October 16, 2003)
Province of Bulacan vs. Court of Appeals (November 27, 1998)
Quezon City vs. ABS-CBN Broadcasting Corporation (October 6, 2008)
SMART Communications, Inc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009)
First Philippine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998)
Petron Corporation vs. Tiangco (April 16, 2008)
Pelizloy Realty Corporation vs. Province of Benguet (April 10, 2013)
City of Manila vs. Colet (December 10, 2014)
Michigan Holdings, Inc. vs. City Treasurer of Makati (CTA Case No. 1093, June 17, 2015)
National Power Corporation vs. Provincial Government of Bataan (April 21, 2014)

2. Taxing Powers of LGUs

Sections 134-144, 146-149 and 151-164, Local Government Code

Art. 223-240, 241 and 244-252 Rules and Regulations Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010)

Yamane vs. BA Lepanto Condominium Corporation (October 25, 2005)
Philippine Basketball Association vs. Court of Appeals (August 8, 2000)
Ericsson Telecommunications, Inc. vs. City of Pasig (November 22, 2007)
City of Pasig v. MERALCO (G.R. No. 181710, March 7, 2018)
City of Davao v. Randy Allied Ventures, Inc. (G.R. No. 241697, July 29, 2019)

DOF Local Finance Circular 01-93

DOF Local Finance Circular 02-93
DOF Local Finance Circular 03-93

3. Situs of Local Taxes

Section 150, Local Government Code

Art. 243, Rules and Regulations Implementing the Local Government Code

Philippine Match Co., Ltd. vs. City of Cebu (January 18, 1978)

Local Finance Circular No. 1-2013 dated January 18, 2013

Bureau of Local Government Finance Opinion dated March 7, 1994
Bureau of Local Government Finance Opinion dated March 29, 1993

4. Collection of Local Taxes

Sections 165-171, Local Government Code

Art. 253-259, Rules and Regulations Implementing the Local Government Code

National Power Corporation vs. City of Cabanatuan (October 1, 2014)

5. Retirement of Business

Section 145, Local Government Code

Article 241, Rules and Regulations Implementing the Local Government Code

Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005)

 6. Exemption from Local Taxes

Sections 192-193, Local Government Code

Art. 282-283, Rules and Regulations Implementing the Local Government Code

Manila Electric Company vs. Province of Laguna (May 5, 1999)

NPC vs. City of Cabanatuan (April 9, 2003)
Batangas Power Corporation vs. National Power Corporation (April 28, 2004)

7. Remedies for the Collection of Local Taxes

Sections 172-191, Local Government Code

Art. 260-281, Rules and Regulations Implementing the Local Government Code

8. Taxpayer’s Remedies

Sections 194-196, Local Government Code

Art. 284-287, Rules and Regulations Implementing the Local Government Code

Jardine Davies Insurance Brokers vs. Aliposa (February 27, 2003)

Drilon vs. Lim (August 4, 1994)76
Coca-Cola Bottlers Phils., Inc. vs. City of Manila (June 27, 2006)
Angeles City vs. Angeles Electric Corporation (June 29, 2010)
Coca-Cola Bottlers, Philippines, Inc. vs. City of Manila (April 7, 2014)
City of Manila v. Cosmos Bottling Corporation (G.R. No. 196681, June 27, 2018)
City Treasurer of Manila v. Philippine Beverage Partners, Inc., substituted by Coca-Cola Bottlers
Philippines (G.R. No. 233556, 11 September 2019)

VI. Real Property Taxation

1. General Principles and Definitions

Sections 197-200, Local Government Code

Art. 288-291, Rules and Regulations Implementing the Local Government Code

2. Machinery as Real Property

Section 199 (o), Local Government Code

Art. 290 (o), Rules and Regulations Implementing the Local Government Code

Mindanao Bus Co., vs. City Assessor and Treasurer and the Board of Tax Appeals of Cagayan de Oro City
(September 29, 1962)
Caltex (Philippines), Inc. vs. Central Board of Assessment Appeals (May 31, 1982)
Manila Electric Co. vs. Central Board of Assessment Appeals (May 31, 1982)
Board of Assessment Appeals vs. Manila Electric Co. (January 31, 1964)

Local Finance Circular 001-2002 (April 25, 2002)

Bureau of Local Government Finance Opinion dated June 15, 2012

Bureau of Local Government Finance Opinion dated November 28, 2011
Bureau of Local Government Finance Opinion dated December 15, 2006
Bureau of Local Government Finance Opinion dated March 22, 2005
Bureau of Local Government Finance Opinion dated February 17, 2005
Bureau of Local Government Finance Opinion dated August 5, 2004

3. Appraisal and Assessment of Real Property

Sections 201- 231, Local Government Code

Art. 292-322, Rules and Regulations Implementing the Local Government Code

Lopez vs. City of Manila (February 19, 1999)

Tabuena vs. Court of Appeals (May 6, 1991)
4. Imposition of Real Property Tax

Sections 232-233, Local Government Code

Art. 323-324, Rules and Regulations Implementing the Local Government Code

5. Exemption from Real Property Tax

Section 234, and 276-277, Local Government Code

Sections 3 (am) & 91, Republic Act 7942 (March 3, 1995)
Art. 367-368, and 325, Rules and Regulations Implementing the Local Government Code

Fels Energy, Inc. vs. Province of Batangas (February 16, 2007)

Manila International Airport vs. Paranaque City (July 20, 2006)
Philippine Fisheries Development Authority vs. C.A. (July 31, 2007)
Mactan Cebu International Airport Authority vs. City of Lapu-Lapu (June 15, 2015)
Government Service Insurance System vs. City Treasurer of Manila (December 23, 2009)
National Power Corporation vs. Province of Quezon (July 15, 2009; MR on January 25, 2010)
Digital Telecommunications Philippines, Inc. vs. City Government of Batangas (December 11, 2008)
City Government of Quezon City Vs. Bayan Telecomunications (March 6, 2006)
City of Pasig vs. Presidential Commission on Good Government (August 24, 2011)
Philippine Reclamation Authority vs. City of Paranaque (July 18, 2012)
Lung Center of the Philippines vs. Quezon City (June 29, 2004)
Provincial Assessor of Marinduque vs. Court of Appeals (April 30, 2009)
Light Rail Transit Authority vs. Central Board of Assessment Appeals (October 12, 2000)
City Assessor of Cebu City vs. Association of Benevola De Cebu, Inc. (June 8, 2007)
City of Lapu-Lapu vs. Philippine Economic Zone Authority (November 26, 2014)

Executive Order 27 (February 28, 2011)

Bureau of Local Government Finance Opinion dated February 17, 2010

6. Special Levies

Sections 235-245, Local Government Code

Art. 326-336, Rules and Regulations Implementing the Local Government Code

Demaala vs. Commission of Audit (February 17, 2015)

7. Collection of Real Property Tax

Sections 246-251, and 254-255, Local Government Code

Art. 336-342, and 345-361, Rules and Regulations Implementing the Local Government Code

City Mayor of Quezon City vs. Rizal Commercial Banking Corporation (August 3, 2010)

8. Remedies for Collection of Real Property Tax

Sections 256-270, Local Government Code

Art. 347-361, Rules and Regulations Implementing the Local Government Code

Reyes vs. Almanzor (April 26, 1991)

9. Taxpayer’s Remedies

Section 252-253, Local Government Code

Art. 343-344, Rules and Regulations Implementing the Local Government Code

Camp John Hay Development Corporation vs. Central Board of Assessment Appeals (October 2, 2013)
Talento vs. Escalada (June 27, 2008)
National Power Corporation vs. Municipal Government of Navotas (November 24, 2014)

10. Disposition and Allotment of Local Taxes

 Sections 271-274, 284-294, Local Government Code
Art. 362-366, 369-392, Rules and Regulations Implementing the Local Government Code

VII. Customs & Duties

1. Organization, Powers, and Jurisdiction of BOC

Sections, 601-609, Tariff and Customs Code

Subic Bay Metropolitan Authority vs. Rodriguez (April 23, 2010)

Airlift Asia Customs Brokerage, Inc. vs. Court of Appeals (July 28, 2014)

2. Articles Subject to Duty

Meaning of Importation
Sections1201-1202, Tariff and Customs Code

Classes of Importation
a. Dutiable importation
Section 100, Tariff and Customs Code
b. Prohibited importations
Sections 101 & 1207, Tariff and Customs Code
c. Conditionally - Free Importation
Section 105, Tariff and Customs Code
d. Drawbacks
Section 106, Tariff and Customs Code

3. Rates of Duty

General Rules
Section 104, Tariff and Customs Code
Basis of Duty
Sections 201-205, & 1313, Tariff and Customs Code
Special duties
a. Dumping
Section 301, Tariff and Customs Code
b. Countervailing
Section 302, Tariff and Customs Code
c. Marking
Section 303, Tariff and Customs Code
d. Discriminatory
Section 304, Tariff and Customs Code
Flexible Tariff Rates
Section 401, Tariff and Customs Code

4. Imposition of Duties

Persons liable
Section 1203-1205, Tariff and Customs Code
Declaration
Sections 1301-1307, Tariff and Customs Code
Examination, Appraisal and Classification
Sections 1401-1408, Tariff and Customs Code
Liquidation
Sections 1601-1603, Tariff and Customs Code

5. Remedies of the Government

Jurisdiction
Sections 1206-1207, Tariff and Customs Code

Extrajudicial
 Enforcement of Tax Lien
Section 1508, Tariff and Customs Code
Search, Seizure and Arrest
Sections 2201-2212, 2301-2317, 2530-2536, Tariff and Customs Code

Judicial
Post-Entry Audit
Sections 3514-3518, Tariff and Customs Code as amended by R.A. No. 9135
Customs Administrative Order No. 5-2001, November 16, 2001
DOF Department Order No. 011-2014, February 5, 2014

Surcharges, Fines and Forfeitures

Sections 2501-2529, 3601-3612, Tariff and Customs Code

6. Remedies of the Taxpayer

Abatement & Refund

Sections 1701-1708, Tariff and Customs Code
Protest
Sections 2308-2317, Tariff and Customs Code
Abandonment
Sections 1801-1802, Tariff and Customs Code