KALINGA STATE

UNIVERSITY SCHOOL OF
LAW TAXATION LAW II (3
units)
Second Semester School Year 2020-2021
Friday (5:30-8:30PM)

PROJECT (10%) SEMI FINAL GRADE/5% FINAL GRADE (BONUS)

• Work independently;
• Choose only the pertinent facts, issue and ruling base on the topic where
it is listed;
• Do NOT copy digests from the internet;
• Do NOT copy the work of your classmates;
• Use Yellow Paper and observe proper margin;
• Observe 1 inch indention;
• Either Soft bound or ring bound;
• Submission : On or Before APRIL 30, 2021, 12:00 noon;
• Late digests will not be accepted.

Your output will be graded as follows:

Uniqueness/Originality/Completeness 80%
Neatness and Craftmanship 20%
100%

KSU LAW-TAX 2- SY 2020-2021-ATTY. CHERRY ANN ASTUDILLO-BALONGGAY, CPA Page 1 of 16

 LIST OF CASES TO BE DIGESTED

TAXATION LAW
1
 LIFEBLOOD THEORY
 Pilmico-Mauri Foods Corp. v. CIR, G.R No. 175651, September 14, 2016
 CIR v. Next Mobile, Inc., G.R No. 212825. December 07, 2015
 CIR v. Dash Engineering Philippines, Inc., G.R No. 184145, December 11, 2013
 Camp John Hay Development Corporation v. CBAA, G.R No. 169234, October 2,
2013
 First Lepanto Taishu Insurance v. CIR, G.R No. 197117, April 10, 2013
 CIR v. San Roque Power Corporation, G.R No. 187485, February 12, 2013
 CIR v. BPI, G.R No. 134062, April 17, 2007
 CIR v. Pineda, G.R No. L-22734, September 15, 1967
 Vera v. Fernandez, G.R No. L-31364, March 30, 1979
 CIR v. CA, G.R No. 106611, July 21, 1994
 CIR v. Algue, Inc, G.R No. L-28896, February 17, 1988
 CIR v. CA, G.R No. 124043, October 14, 1998
 Davao Gulf Lumber Corp. v. CIR, G.R No. 117359, July 23, 1998
 Marcos II v. CA, G.R No. 120880, June 5, 1997
 PB Com v. CIR, G.R No. 112024, January 28, 1999
 Phil. Guaranty, Co., Inc. v. CIR, G.R No. L-22074, April 30, 1965
 Philex Mining Corp. v. CIR, G.R No. 125704, August 28, 1998
 North Camarines Lumber Co. v. CIR, G.R No. L-12353, September 30, 1960

 NECESSITY THEORY
 Phil. Guaranty Co. v. CIR, G.R No. L- 22074, April 30, 1965
 Gerochi v. DOE, G.R No. 159796, July 17, 2007

 BENEFITS-PROTECTION THEORY (SYMBIOTIC RELATIONSHIP):

 CIR v. Algue, Inc. v. CTA, G.R No. L-28896, February 17, 1988
 Abakada Guro Party List v. Exec. Sec. Eduardo Ermita, G.R No. 168056,
September 1, 2005

 JURISDICTION OVER SUBJECT AND OBJECTS:

 Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas, Inc. v. Bienvenido
Tan, G.R No. 81311, June 30, 1988
 CREBA , Inc. v. Romulo, G.R No. 160756, March 9, 2010

 NATURE OF TAXATION
 CREBA , Inc. v. Romulo, G.R No. 160756, March 9, 2010
 Mactan Cebu International Airport Authority v. Marcos, G.R No. 120082,
September 11, 1996
 Republic v. Caguioa, G.R No. 168584, October 15, 2007
 National Telecommunications v. CA, G.R No. 127937, July 28, 1999
 CIR v. Pascor Realty & Dev't. Corp., G.R No. 128315, June 29, 1999
 Pepsi Cola Bottling Co. (Phils.) v. Mun. Of Tanauan, Leyte, G.R No. L- 31156,
February 27, 1976
 CIR v. Fortune Tobacco Corp., G.R No. 167274, July 21, 2008
 Phil Guarantee Company v. CIR, G.R No. L-22074, April 30, 1965
 NPC v. Province of Albay, G.R No. 87479, June 4, 1990

PURPOSES OF TAXATION
 REVENUE RAISING
• Lutz v. Araneta, G.R No. L-7859, December 22, 1955
• Gerochi v. DOE, G.R No.159796, July 17, 2007
• Gaston v. Republic Bank, G.R No. L-77194, March 15, 1988

 REGULATORY PURPOSE
• Chevron Phils., Inc. v. Bases Conversion Dev't. Authority, G.R No. 173863,
September 15, 2010
• Terminal Facilities & Services Corp. v. Phil. Ports Authority, G.R No. 135639,
February 27, 2002
• Manila Memorial Park, Inc. v. Secretary of DSWD, G.R No. 175356, December 3,
2013

 CHARACTERISTICS OF TAXATION
• Planters Products, Inc. v. Fertiphil Phil. Corporation, G.R No. 166006, March 14,
2008
• Tio v. Videogram Regulatory Board, et al., G.R No. L-75697, June 18, 1987

INHERENT LIMITATIONS

 POWER OF TAXATION IS INHERENTLY LEGISLATIVE IN

CHARACTER:
• NPC v. Province of Albay, G.R No. 87479, June 4, 1990
• Quezon City, et al. v. Bayan Telecommunications, Inc., G.R No. 152015, March 6,
2006
• Pepsi-Cola Bottling Co. v. Mun. Of Tanuan, Leyte, G.R No. L-31156, February
27, 1976

 TAXATION IS FOR PUBLIC PURPOSE:

• Planters Products, Inc. v. Fertiphil Corp., G.R No. 166006, March 14, 2008

 TAXATION IS TERRITORIAL:
• ACMDC v. CIR, G.R No. 141104 & 148763, June 8, 2007

 TAXATION IS SUBJECT TO INTERNATIONAL COMITY:

• CIR v. Mitsubishi Metal Corp., G.R No. L-54908, January 22, 1990 and
G.R. No. 80041, January 22, 1990
• CBK Power Co., Ltd. v. CIR, GR No. 193383-84, January 14, 2015