12.

Compliance requirements 
a. Registration 
b. Invoicing requirements 
c. Filing of returns and payment  
d. Withholding of final value-added tax on sales to government 
e. Administrative and penal sanctions

IV. PERCENTAGE TAXES-Concept and nature (Secs. 116 to

128)

Cases:
26 • China Banking Corporation v. CTA, G.R. No. 146749, June 10,
2003
27 • CIR vs Solidbank Corporation, G.R. No. 148191, November 25,
2003
28 • Republic of the Philippines v. Sunlife Assurance Company of
Canada, G.R. No. 158085, October 14, 2005
29 • CIR v. Lhuiller Pawnshop, G.R. No. 150947, July 15, 2003
30 • First Planters Pawnshop v. CIR, G.R. No. 174134, July 30,
2008

V. EXCISE TAXES-Concept and nature(Sections 129 to 172)

VI. DOCUMENTARY STAMP TAX- Concept and nature(Sections 173 to 201)

Cases:
31 • Philippine Banking Corporation v. CIR, G.R. No. 170574, 2009
32 • Jaka Investments Corporation v. CIR, G.R. No. 147629, 2010
33 • CIR v. Filinvest Development Corporation, G.R. No. 163653,
2011

VII. TAX REMEDIES UNDER THE TAX CODE-(Secs. 202-231) Revenue

Regulations No. 12-1999, Revenue Regulations No. 07-2018

1. General Concepts
a) Assessment – Sec. 6
(1) Definition and requisites of a valid assessment – Sec.
203, 228
b) Tax delinquency as distinguished from Tax deficiency
c) Jeopardy assessment
 d) Prescriptive period for assessment – Secs. 203 and 222
(1) General rule
(2) False or fraudulent returns and non-filing of returns
(3) Suspension of the running of statute of limitations
Cases:
34 • CIR v. BF Goodrich, G.R. No. 104171, 1999
35 • Asianbank v. CIR, CTA Case No. 6095, 2001
• Revenue Memorandum Circular 48-1990
• Revenue Memorandum Order 14-2016

2. Civil penalties, additions to the tax

a) Delinquency interest and deficiency interest
b) Surcharge
c) Compromise penalty
Case:
36 • Lhuiller v. CIR, G.R. No. 166786, 2006

3. Assessment process and reglementary periods –

a) Letter of Authority and Tax Audit
b) Notice of Informal Conference
c) Issuance of Preliminary Assessment Notice; general rule and
exceptions
d) Issuance of Formal Letter of Demand and Final Assessment
Notice
e) Disputed Assessment
Cases:
37 • RP v. CTA & Nielson, G.R. No. 38540, 1987
38 • CIR. V. DLSU, G.R. No. 196596, 2016, on RMO 43-
90

39 • Medicard Philippines v. CIR, G.R. No. 222743,

2017

40 • Collector v. Bautista and Tan, G.R. Nos. L-12250 & L-

12259, 1959
41 • Republic v. Ricarte, G.R. No. L-46893, 1985
 42 • Advertising Associates v. CTA, G.R. No. L-59758,
1984

43 • CIR v. Union Shipping, G.R. No. 66160, 1990

44 • Surigao Electric v. CTA, G.R. No. L-25289, 1974

45 • CIR v. Isabela Cultural Corporation, G.R. No. 135210,
2001

46 • Oceanic Wireless Network v. CIR, G.R. No. 148380,

2005 47 • CIR v. Pascor Realty, G.R. No. 128315, 1999

48 • CIR v. Enron Subic Power, G.R. No. 166387, 2009

4. Collection
a) Requisites
b) Prescriptive periods; suspension of running of statute of
limitations
49 ∙ Samar-I Electric Cooperative v. CIR (744 SCRA
459)
50 ∙ Lascona Land Co., Inc. v. CIR (667 SCRA 455)

5.Taxpayer’s remedies
1. Protesting an assessment – Revenue Regulations No. 12-99 a)
Protested assessment
b) Period to file protest
c) Form, content, and validity of protest
d) Submission of supporting documents
e) Effect of failure to file protest
f) Decision of the Commissioner on the protest filed (1)
Period to act upon or decide on protest filed
(2) Remedies of the taxpayer in case the Commissioner
denies the protest or fails to act on the protest
(3) Effect of failure to appeal
Cases:
51 • RCBC v. CIR, G.R. No. 168498, 2007
52 • Lascona Land Co. v. CIR, G.R. No. 171251, 2012
 53 • CIR v. Kudos Metal Corporation, G.R. No. 178087,
2010

54 • Fishwealth Canning Corp v. CIR, G.R. No. 179343,

2010

55 • CIR v. V.Y. Domingo Jeweller, Inc., G.R. No. 221780,

2019

56 • CIR v. Wyeth, G.R. No. 76281, 1991

2. Compromise and abatement of taxes – Sec. 204

3. Recovery of Tax Erroneously or Illegally Collected a)

Tax refund as distinguished from Tax credit
b) Grounds, requisites and period for filing a claim for refund or
issuance of a tax credit certificate
c) Statutory basis and proof of claim for refund or tax credit d)
Proper party to file claim for refund or tax credit
e) Irrevocability Rule
Cases:
57 • CIR v. TMX Sales, G.R. No. 83736, 1992

58 • CIR v. Philamlife, G.R. No. 105208, 1995

59 • CIR v. Smart Communications, G.R. No. 179045-46

60 • CIR v. PNB (G.R. No. 161997, October 25, 2005)
61 • CIR v. Primetown Property Group (G.R. No.162155,
August 28, 2007)
62 • CIR v. Goodyear Philippines, Inc. (G.R. No. 216130,
August 03, 2016
63 • Silkair Singapore vs CIR (G.R. No. 173594,
February 6, 2008)
64 • Rhombus Energy vs CIR, GR 206362, 8/1/2018
65 • University Physicians Services vs CIR, GR 205955,
3/7/18
66 • Belle Corporation vs. CIR, GR 181298, 3/2/2011
6. Government remedies
Cases:

67. CIR v. Suyoc Consolidated Mining, 104 Phil. 819

68. Republic v. Patanao, G.R. No. L-22356, 1967, L14142, 1961
69. CIR v. Philippine Global Communications, G.R. No. 167146,
2006
b. Administrative remedies
a) Tax lien
b) Distraint and levy
c) Forfeiture of real property
d) Suspension of business operation
e) Non-availability of injunction to restrain collection of tax

2. Judicial remedies – civil or criminal action