ASSIGNMENT FOR FEBRUARY 9

Based on the February 2 List

A. TAXES
1. Definition
2. Essential Characteristics of Taxes

Cases:
1. Tan v. Del Rosario, 237 SCRA 324 | LEONOR, JEANDEE
2. CIR v. Santos, GR119252, Aug. 18, 1997 | RILLERA, MA.RUBY

3. Tax as distinguished from other forms of exactions

a. Debts
Cases:
1. Caltex v. COA 208 SCRA 726 | BAYHON, ANTHONY REY (same case,
same student rule)
2. Philex Mining v CIR, GR 1225704, Aug. 28, 1998 | SERRANO,
RONALD
3. Republic v. Mambulao Lumber Co. 4 SCRA 622 | TAN, JOLLY

b. License Fees

c. Special assessment/Levies
Case:
Apostolic Prefect v Treasurer of Baguio, 71 Phil. 547 | VELASCO,
CHRISTINE JOY

d. Tolls

e. Penalties
Case:
NDC v. CIR 151 SCRA 472 | DERECHO, ABIGAEL

B. Limitations on Taxing Power

I. Inherent Limitations
A. Public Purpose of Taxes
Case:
Pascual v. Sec. of Public Works 110 Phil. 331 | GUCO, AUGUSTUS

B. Inherently Legislative/Non-Delegability of Taxing Power

a. General Rule
b. Exceptions:
1. Delegation to local governments
 2. Delegation to the President
3. Delegation to administrative agencies
Sec. 5, Art. X 1987 Constitution
Sec. 28(2). Article VI, 1987 Constitution

Cases:
Philcomsat v. Alcuaz 180 SCRA 218 | AMPATUAN, SHARMAINE
Meralco v. Province of Laguna, 306 SCRA 750 | BARCELONA,
JERITHA
Pepsi-Cola v. City of Butuan City 24 SCRA 789 | CEMENTINA,
GLEN

C. Territoriality or the Situs of Taxation

Cases:
Manila Gas v. Collector, 62 Phil 895 |GAMUEDA, REA
Iloilo Bottlers v. Iloilo City 164 SCRA 607 | INES, GIDEON
Collector v. Lara 102 Phil 813 | MORENO, LOVELY
CIR v. BOAC, 149 SCRA 607 | NOLASCO, BARRI

D. International Comity
Sec. 2 Art. 11, 1987 Constitution

***
Based on the February 9 List
(ADDITIONAL TOPICS)

II. Constitutional Limitations

1. Due process
Sec. 1, Art. III, 1987 Constitution
Cases:

1. Sison v. Ancheta, G.R. No. L-59431 July 25, 1984 | RAMOS,

KAMILLE
2. Com. Of Customs v CTA & Campos Rueda Co., 152 SCRA 641 |
REYES, SHEILA

2. Equal protection
Sec. 1, Art. III, 1987 Constitution
Cases:
1. Ormoc Sugar Co. v. Treasurer of Ormoc City, 22 SCRA 603 | IMAI,
CONCEPCION
2. Villegas v. Hui Chiong Tsai Pao, 86 SCRA 270 | ABARCAR,
KRISTAL JADE (START OF 2ND ROUND)
3. Tan v. Del Rosario, 237 SCRA 324 |LEONOR, JEANDEE (same
case, same student rule)
 4. Tiu V Court of Appeals, G.R. No. 177410, January 20, 1999 |
AMPATUAN, SHARMAINE

III. Religious freedom

Sec. 5, Art. III, 1987 Constitution
Case:
American Bible Society v. Manila 101 Phil. 386 | BARCELONA, JERITHA

IV. Non-impairment of contracts

Sec. 10, Art. III and Sec.11, Art. XII, 1987 Constitution
Cases:
1. CIR v. Lingayen Gul Electric Co., 164 SCRA 67 | BAYHON, ANTHONY
REY
2. Misamis Oriental v. CEPALCO, 181 SCRA 38 | BUFFE, STEFFI
3. Cagayan Electric Power & light Co., Inc. v CIR G.R. NO. L-60126
September 25, 1985 | CEMENTINA, JHON GLEN
4.Manila Electric Co. v Province of Laguna G.R. No.131359, May 5
1999, | DERECHO, ABIGAEL