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I. DOCUMENTARY STAMP TAX

A. Section 172 to 201 of NIRC as amended by TRAIN Law

B. Cases

a. CIR VS Construction Resources of Asia, Inc. – 145 SCRA 673 - PELAEZ

b. Phil. Consolidated Coconut Industries – 70 SCRA 22 - MISTERIO
c. Banco de Oro VS CIR, CTA EB No. 165, August 15, 2005 - CAMASURA
d. CIR VS First Express Pawnhop Co., Inc., GR Nos. 172045-46, 16 June 2009 - MACATOL
e. CIR VS Filinvest Development Corporation, GR No. 163653, 19 July 2011 - PLAZA
f. CIR VS Manila Bankers’ Life Insurance Corp., GR No. 169103, 16 March 2011 - LOZADA
g. Supreme Transliner, Inc. et al VS BPI Family Savings Bank, Inc., GR No. 165617, 25 February 2011 - CLARK

II. REMEDIES UNDER THE TAX CODE

A. Section 4 (NIRC); RMC 44- 2001, October 11, 2001 and DOF Order 7-02, 7 May 2002
B. Section 202- 231; Section 282 of the NIRC, TRAIN amendment on VAT Refund
C. Revenue Regulations (RR) 12-99 as amended by RR 18-13

a. RP VS CTA and Nielson & Co., GR No. L-38540, 149 SCRA 351 - SUDAGAR
b. Collector VS Bautista, GR No. L- 12250, L- 12259, 27 May 1959 - TADO
c. CIR VS Metro Star Superama, Inc., GR No. 185371, 8 December 2010 - ANINO
d. Repblic VS Ricarte, GR No. L- 46893, 12 November 1985 - VOSOTROS
e. Advertising Associates VS CTA, GR No. CTA, 133 SCRA 765 - PACQUIAO
f. CIR VS Union Shipping, GR No. GR No. 66160, 21 May 1990 - DALISAY
g. Surigao Electric VS CTA, 57 SCRA 523 - CEBALLOS
h. CIR VS Isabela Cultural Corporation, GR No. 135210, 11 July 2001 - INOK
i. Oceanic Wireless Network VS CIR, GR No. 148380, December 9, 2005 - CABALLERO
j. Commissioner VS Philamlife Insurance Co., GR No. 105208, 29 May 1995 - PELAEZ
k. United Airlines VS CIR, GR No. 178788, September 29, 2010 - MISTERIO
l. CIR VS Wyeth, GR No. 762281, 30 September 1991 - CAMASURA
m. ABS- CBN Broadcasting Corp. VS CTA, 108 SCRA 143 - MACATOL
n. Emilio S. Lim VS CA, GR No. L- 48134-37, 18 October 1990 - PLAZA
o. Commissioner VS CA and Lucio Tan, et al., GR No. 119322, 4 June 1996 - LOZADA
p. Commissioner VS CTA and Fortune Tobacco, GR No. 119761, 29 August 1996 - CLARK
q. CIR VS Pascor Realty & Development Corp., GR No. 128315, 29 June 1999 - SUDAGAR
r. CIR VS Lascona Land Co., Inc., CA-GR SP No. 58061, 25 October 2005 - TADO
s. San Agustin VS CIR, GR No. 138485, 10 September 2001 - ANINO
t. Philippine Journalists, Inc. VS CIR, GR No. 162852, 16 December 2004 - VOSOTROS
u. CIR vs Phil. Global Communications, GR No. 167146, 31 October 2006 - PACQUIAO
v. RCBC VS CIR, GR No. 168489, April 24, 2007 - DALISAY
w. Petron Corp. VS CIR, GR No 180385, 28 July 2010 - CEBALLOS
x. CIR VS Gonzales, et al., GR No. 177279, 13 October 2010 - INOK
y. Judy Anne Santos VS People, GR No. 173176, 26 August 2008 - CABALLERO
z. Fitness by Design, Inc. VS CIR, GR No. 177982, 17 October 2008 - CABALLERO
aa. Asia International VS Parayno, 540 SCRA 536 (2007) - PELAEZ
bb. British American Tobacco VS Camacho, 562 SCRA 511 (2008) - MISTERIO
cc. CIR VS San Roque Power Corp., GR Nos. 187475, 196113, and 197156, 12 February 2013 - CAMASURA
dd. Mindanao II Gethermal Partnership VS CIR, GR No. 193301 and 194637, 11 March 2013 - MACATOL

III. LOCAL TAXATION

A. Fundamental Principles
B. Local Government Taxation
C. Local Taxing Authority
D. Common Limitations on the Taxing Power of LGUs
E. Taxing Power of:
i. Provinces
ii. Municipalities
iii. Cities
iv. Barangay
F. Collection of Taxes
G. Civil Remedies for Collection of Revenues
a. Coca- Cola Bottlers Phils., Inc. VS City of Manila, GR No. 156252, 27 June 2006 - PLAZA
b. International Container Terminal Services, Inc. VS City of Manila, CTA AC No. 11, 22 May 2006 - LOZADA
c. PLDT VS City of Davao, GR No. 143867, 25 March 2003 - CLARK
d. Palma Development Corp. VS Municipality of Malangas, GR No. 152492, 16 October 2003 - SUDAGAR
e. PLDT VS Province of Laguna, GR No. 1511899, 16 August 2005 - TADO
f. Yamane VS BA Lepanto Condo Corp., SC GR No. 154993, 25 October 2005 - ANINO
g. Ericsson Telecoms, Inc. VS City of Pasig, GR No. 176667, 22 November 2007 - VOSOTROS
h. Lepanto Consolidated Mining Company VS Hon. Mauricio B. Ambaloc, GR No. 180639, 29 June 2010 - PACQUIAO
i. Angeles City VS Angeles City Electric Corporation and RTC, GR No. 166134, 29 June 2010 - DALISAY