1. Tan Tiong Bio vs.

Commissioner of Internal Revenue, 4 SCRA 986,

No. L-15778 April 23, 1962

2. Mitsubishi Corporation Vs. CIR, G.R. No. 175772, June 5, 2017, J.

Perlas-Bernabe
3. Nursery Care Corporation vs. Acevedo, 731 SCRA 280, G.R. No.
180651 July 30, 2014
4. Republic of the Philippines vs. Soriano G.R. No. 211666, February 25,
2015
5. Dizon vs. Court of Tax Appeals, 553 SCRA 111, G.R. No. 140944 April
30, 2008
6. Bureau of Internal Revenue Vs. Court of Appeals and Spouses Manly
G.R. No. 197590, November 24, 2014
7. Commissioner of Internal Revenue Vs. Bank of the Philippine Islands
G.R. No. 224327, June 11, 2018 
8. Commissioner of Internal Revenue vs. Secretary of Justice, 808 SCRA
14, G.R. No. 177387 November 9, 2016
9. Power Sector Assets and Liabilities Management Corporation vs.
Commissioner of Internal Revenue, 835 SCRA 235, G.R. No. 198146
August 8, 2017
10.City of Mnaila Vs. Judge Colet, G.R. No. 120051, December 10, 2014
11.Philippine Ports Authority Vs. City of Davao, G.R. No. 190324, June
06, 2018
12.Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas, 791 SCRA
272, G.R. No. 180110 May 30, 2016
13.Ferrer, Jr. vs. Bautista, 760 SCRA 652, G.R. No. 210551 June 30, 2015
14.Philippine Airlines, Inc. vs. Edu, 164 SCRA 320, No. L-41383 August
15, 1988
15.Smart Communications, Inc. vs. Municipality of Malvar, Batangas,
716 SCRA 677, G.R. No. 204429 February 18, 2014
16.Manila Memorial Park, Inc. vs. Secretary of the Department of Social
Welfare and Development, 711 SCRA 302, G.R. No. 175356 December
3, 2013
17.Land Bank of the Philippines vs. Cacayuran, 696 SCRA 861, G.R. No.
191667 April 17, 2013
18.Philex Mining Corporation vs. Commissioner of Internal Revenue,
294 SCRA 687, G.R. No. 125704 August 28, 1998
19.Commissioner of Internal Revenue vs. Court of Appeals, 234 SCRA
348, G.R. No. 106611 July 21, 1994
20.Diaz vs. Secretary of Finance, 654 SCRA 96, G.R. No. 193007 July 19,
2011
21.Chavez vs. Ongpin, 186 SCRA 331, G.R. No. 76778 June 6, 1990
22.Lutz vs. Araneta, 98 Phil. 148, No. L-7859 December 22, 1955
23.Nursery Care Corporation vs. Acevedo, 731 SCRA 280, G.R. No.
180651 July 30, 2014
24.Duetsche Bank AG Manila Branch vs. Commissioner of Internal
Revenue, 704 SCRA 216, G.R. No. 188550 August 28, 2013
25.Association of Costom Brokers, Inc. vs. Municipal Board, Clity of
Manila, et al., 93 Phil., 107, No. L-4376 May 22, 1953
26.American Bible Society vs. City of Manila,, 101 Phil. 386, No. L-9637
April 30, 1957
27.Cagayan Electric Power & Light Co., Inc. vs. Commissioner of
Internal Revenue, 138 SCRA 629, No. L-60126 September 25, 1985
28.Procter & Gamble Philippine Manufacturing Corp. vs. Municipality
of Jagna, 94 SCRA 894, No. L-24265 December 28, 1979
29.Philippine Amusement and Gaming Corporation (PAGCOR) vs.
Commissioner of Internal Revenue, 846 SCRA 340, G.R. Nos. 210689-
90, G.R. Nos. 210704 & 210725 November 22, 2017
30.Republic of the Philippines vs. Soriano G.R. No. 211666, February 25,
2015
31.Commissioner of Internal Revenue vs. St. Luke's Medical Center, Inc.,
682 SCRA 66, G.R. No. 195909 September 26, 2012
32.Air Canada vs. Commissioner of Internal Revenue, 778 SCRA 131,
G.R. No. 169507 January 11, 2016

33.Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue,

702 SCRA 397, G.R. No. 173373 July 29, 2013

34.(CIR vs. Isabela Cultural Corporation, G.R. No. 172231 dated

February 12, 2007)
35.UNIVERSITY PHYSICIANS SERVICES INC. – MANAGEMENT,
INC. vs. COMMISSIONER OF INTERNAL REVENUE, G.R. No.
205955, March 7, 2018
36.RHOMBUS ENERGY, INC. vs. COMMISSIONER OF INTERNAL
REVENUE, G.R. No. 206362, August 1, 2018
37.. Dizon vs. Court of Tax Appeals, 553 SCRA 111, G.R. No. 140944
April 30, 2008
38.Commissioner of Internal Revenue vs. Court of Appeals, 328 SCRA
666, G.R. No. 123206 March 22, 2000
39.Commissioner of Internal Revenue vs. United Cadiz Sugar Farmers
Association Multi-Purpose Cooperative, 813 SCRA 345, G.R. No.
209776 December 7, 2016
40.Commissioner of Internal Revenue vs. Court of Appeals, 329 SCRA
237, G.R. No. 125355 March 30, 2000
41.Commissioner of Internal Revenue vs. Sony Philippines, Inc., 635
SCRA 234, G.R. No. 178697 November 17, 2010
42.Commissioner of Internal Revenue vs. SM Prime Holdings, Inc., 613
SCRA 774, G.R. No. 183505 February 26, 2010
43.Diaz vs. Secretary of Finance, 654 SCRA 96, G.R. No. 193007 July 19,
2011
44.Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia, Inc., 632 SCRA 422, G.R. No. 184823 October 6, 2010
45.Fort Bonifacio Development Corp. vs. Commissioner of Internal
Revenue, 679 SCRA 566, G.R. No. 173425 September 4, 2012
46.City of Manila vs. Grecia-Cuerdo, 715 SCRA 182, G.R. No. 175723
February 4, 2014
47.Commissioner of Internal Revenue vs. Secretary of Justice, 808 SCRA
14, G.R. No. 177387 November 9, 2016
48.Power Sector Assets and Liabilities Management Corporation vs.
Commissioner of Internal Revenue, 835 SCRA 235, G.R. No. 198146
August 8, 2017
49.Banco de Oro vs. Republic, 745 SCRA 361, G.R. No. 198756 January
13, 2015
50.Banco de Oro vs. Republic, 745 SCRA 361, G.R. No. 198756 January
13, 2015
51.Banco de Oro vs. Republic, 745 SCRA 361, G.R. No. 198756 August
16, 2016
52.Banco de Oro vs. Republic, 745 SCRA 361, G.R. No. 198756 August
16, 2016; Philippine American Life and General Insurance Company
vs. Secretary of Finance, G.R. No. 210987 November 24, 2014
53.Commissioner of Internal Revenue vs. Hambrecht & Quist
Philippines, Inc., 635 SCRA 162, G.R. No. 169225 November 17, 2010
54.Commissioner of Internal Revenue Vs. Union Shipping Corporation
G.R. No. L-66160 May 21, 1990
55.Allied Banking Corporation vs. Commissioner of Internal Revenue,
611 SCRA 692, G.R. No. 175097 February 5, 2010
56.SMI-ED Philippines Technology, Inc. vs. Commissioner of Internal
Revenue, 739 SCRA 691, G.R. No. 175410 November 12, 2014
57.Republic vs. Team (Phils.) Energy Corporation (formerly Mirant
[Phils.] Energy Corporation), 746 SCRA 41, G.R. No. 188016. January
14, 2015

58.Pacquiao vs. Court of Tax Appeals, First Division, 789 SCRA 19, G.R.
No. 213394 April 6, 2016

59.Tridharma Marketing Corporation vs. Court of Tax Appeals, Second

Division, 794 SCRA 126, G.R. No. 215950 June 20, 2016

60.Samar-I Electric Cooperative vs. Commissioner of Internal Revenue,

744 SCRA 459, G.R. No. 193100 December 10, 2014

61.Commissioner of Internal Revenue vs. Liquigaz Philippines

Corporation, 790 SCRA 79, G.R. No. 215534, G.R. No. 215557 April 18,
2016

62.Philippine Airlines, Inc. vs. Commissioner of Internal Revenue, 700

SCRA 322, G.R. No. 198759 July 1, 2013

63.Commissioner of Internal Revenue vs. Nippon Express (Phils.)

Corporation, 771 SCRA 27, G.R. No. 212920 September 16, 2015

64.City of Manila v. Cosmos Bottling Corporation, G.R. No. 196681, June

27, 2018
65.Commissioner of Internal Revenue v. Covanta Energy Philippine
Holdings, G.R. No. 203160, January 24, 2018
66.Edison (Bataan) Cogeneration Corporation v. Commissioner of
Internal Revenue, G.R. No. 201665, August 30, 2017
67.SMI-ED Philippines Technology, Inc. vs. Commissioner of Internal
Revenue, 739 SCRA 691, G.R. No. 175410 November 12, 2014
68.UNIVERSITY PHYSICIANS SERVICES INC. – MANAGEMENT,
INC. vs. COMMISSIONER OF INTERNAL REVENUE, G.R. No.
205955, March 7, 2018
69.Commissioner of Internal Revenue vs. Court of Appeals, 328 SCRA
666, G.R. No. 123206 March 22, 2000
70.Power Sector Assets and Liabilities Management Corporation Vs.
Commissionoer of Internal Revenue, G.R. No. 198146, August 8, 2017
71.Team Energy Corporation v. Commissioner of Internal Revenue, G.R.
No. 197663 & G.R. No. 197770, March 14, 2018
72.Commissioner of Internal Revenue vs. Court of Appeals, 329 SCRA
237, G.R. No. 125355 March 30, 2000
 73.Diaz vs. Secretary of Finance, 654 SCRA 96, G.R. No. 193007 July 19,
2011
74.Commissioner of Internal Revenue vs. Lancaster Philippines, Inc., 831
SCRA 1, G.R. No. 183408 July 12, 2017
75.Philippine Airlines, Inc. (PAL) vs. Commissioner of Internal Revenue,
851 SCRA 518, G.R. Nos. 206079-80, G.R. No. 206309 January 17, 2018

76.Commissioner of Internal Revenue Vs. Cebu Holdings, Inc. G.R. No.

189792, June 20, 2018

77.Commissioner of Internal Revenue v. Bank of the Philippine Islands,

G.R. No. 224327, June 11, 2018
78.City of Manila v. Cosmos Bottling Corporation, G.R. No. 196681, June
27, 2018

79.Republic vs. Team (Phils.) Energy Corporation (formerly Mirant

[Phils.] Energy Corporation), 746 SCRA 41, G.R. No. 188016. January
14, 2015

80.Commissioner of Internal Revenue vs. Lancaster Philippines, Inc., 831

SCRA 1, G.R. No. 183408 July 12, 2017

81.CIR Vs. Next Mobile, G.R. No. 212825, 7 December 2015, CIR Vs.
Transitions Optical, G.R. 227544, November 22, 2017

82.Metrobank & Trust Company Vs. CIR, G.R. No. 182582, April 17,
2017, J.Perlas-Bernabe

Local Government Taxation

Taxing powers of the LGU

83.LGUs have no inherent power to tax except to the extent that such
power might be delegated to them either by the basic law or by the
statute.
Ferrer, Jr. vs. Bautista, 760 SCRA 652, G.R. No. 210551 June 30, 2015
84.City of Mnaila Vs. Judge Colet, G.R. No. 120051, December 10, 2014

85.Bureau of Local Government Finance Opinion dated March 15, 2017,

2017 Bar
86.Smart Communications, Inc. vs. Municipality of Malvar, Batangas,
716 SCRA 677, G.R. No. 204429 February 18, 2014
87.Manila Electric Company vs. The City Assessor, 765 SCRA 52, G.R.
No. 166102 August 5, 2015
88.Mactan-Cebu International Airport Authority (MCIAA) vs. City of
Lapu-Lapu, 757 SCRA 323, G.R. No. 181756 June 15, 2015
89.City of Lapu-Lapu vs. Philippine Econimic Zone Authority, 742
SCRA 524, G.R. No. 187583 November 26, 2014.
90.Demaala vs. Commission on Audit, 750 SCRA 612, G.R. No. 199752
February 17, 2015
91.Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas, 791 SCRA
272, G.R. No. 180110 May 30, 2016
92.National Power Corporation vs. Province of Quezon, 593 SCRA 47,
G.R. No. 171586 July 15, 2009
93.Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil
Plantation, Inc., 805 SCRA 112, G.R. No. 183416 October 5, 2016