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Emilio Aguinaldo College School of Law Syllabus Taxation 1 Atty. Arnel A. Dela Rosa, CPA, REB, REA
Emilio Aguinaldo College School of Law Syllabus Taxation 1 Atty. Arnel A. Dela Rosa, CPA, REB, REA
SYLLABUS
TAXATION 1
Suggested References:
PART A
GENERAL PRINCIPLES
I. TAXATION
A. Definition
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E. Purpose of Taxation
1. General/Fiscal/Revenue
- CIR v. Algue, supra
- Gerochi v. DOE, 527 SCRA 696
- Gastonh v. Republic Bank, 158 SCRA 626
- PAL v. Edu, 164 SCRA 320
- Tolentino v. Secretary of Finance, 235 SCRA 630; 249 SCRA 628
2. Non-revenue/Special/Regulatory
- Osmena v. Orbos, 220 SCRA 703
- Caltex. v. COA, 208 SCRA 755
- Chevron Phils. v. BCDA, 630 SCRA 519
- Terminal Facilities & Services Corp. v. PPA, 378 SCRA 81
- Manila Memorial Park v. Sec. of DSWD, 711 SCRA 302
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F. Characteristics of Taxation
- Planters Product, Inc. v. Fertiphil Phil. Corp., 548 SCRA 485
- Tio v. Videogram Regulatory Board, 151 SCRA 213
I. Stages of Taxation
1. Levy
- Objects of Taxation (person, property, privileges)
- Lutz v. Arantea, 98 Phil 148
- Gomez v. Palomar, 25 SCRA 827
- Punsalan v. Mun. Board of City of Manila, 95 Phil. 46
- CIR v. Botelbo Shipping, 20 SCRA 487
- Tan v. Del Rosario, 237 SCRA 324
2. Assessment
- CIR v. United Salvage and Towage, 729 SCRA 113
- Alhambra Cigar and Cig. Mfg. Co. v. Collector, 105 Phil. 1337
- CIR v. The Stanley Works Sales (Phils), Inc., 743 SCRA 642
- Ungab v. Cusi, 97 SCRA 877
- CIR v. Pascor Realty Dev’t. Corp., 309 SCRA 402
- CIR v. Hantex Trading, 454 SCRA 301
- CIR v. BPI, 411 SCRA 456
3. Payment
- First Lepanto Taisho v. CIR, 695 SCRA 639
J. Doctrines in Taxation
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2. Imprescriptibility of Taxes
- Sec. 222, NIRC
- Sec. 430, R.A. No. 10863 (Tariffs and Customs Code)
- Sec. 194 and 270, Local Government Code
- CIR v. The Stanley Work Sales (Phils.), Inc. , G.R. No. 187589,
December 3, 2014
- CIR v. Ayala Securities, 101 SCRA 231
3. Double Taxation
- Manufacturer Insurance v. Meer, 89 Phil 210
a. Modes of Eliminating Double Taxation
i. Tax exemption
ii. Tax sparring
iii. Tax credit
iv. Tax deduction
v. Tax discount
vi. Tax treaties
vii. Principle of reciprocity
- CIR v. SC Johnsons & Sons, Inc., 309 SCRA 87
b. Indirect Double Taxation
- Ericsson Telecommunication v. City of Pasig, 538 SCRA 99
- Nursery Care Corp. v. Acevedo, 731 SCRA 280
c. Indirect Duplicate Double Taxation
- CIR v. SC Johnson & Sons, Inc., 309 SCRA 87
- La Suerte Cigar & Cig. Factory v. CA, 739 SCRA 489
- Villanueva v. City of Iloilo, 26 SCRA 578
- Compaia General de Tabacos v. City of Manila, 8 SCRA 367
- CIR v. Solidbank, 416 SCRA 436
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d. Tax Pyramiding
- People v. Sandiganbayan, 467 SCRA 137
- CIR v. American Rubber Co., 18 SCRA 842
5. Tax Exemption
a. In General
- John Hay Special Economic Zone v. Lim, 414 SCRA 356
- CIR v. Phil. Associated Smelting & Refining Corp., 737 SCRA 328
- Greenfield v. Meer, 77 Phil. 394
- Basco v. Pagcor, 196 SCRA 52
- CIR v. Botelho Shipping Corp., 20 SCRA 487
- CIR v. CTA, GCL Retirement Plan, 207 SCRA 487
- CIR v. Guerrero, 21 SCRA 180
- Phil. Acetylene v. CIR, 20 SCRA 180
- Maceda v. Macaraig, 197 SCRA 771
- Sea-Land Service v. CA, 357 SCRA 441
- Davao Gulf v. CIR, G.R. No. 117359, July 23, 1998
- PLDT v. Davao City, G.R. No. 143867, August 22, 2001
b. Grounds for Exemption
- Batangas Power v. Batangas City & NPC, G.R. No. 152675, April 28,
2004
- Tolentino v. Sec. of Finance, 235 SCRA 630
c. Kinds of Tax Exemption
i. Express
- CIR v. MERALCO, 725 SCRA 384
- Western Minolco Corp. v. CIR, 124 SCRA 121
ii. Implied
- John Hay Special Economic Zone v. Lim, 414 SCRA 356
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iii. Contractual
- MCIAA v. Marcos, 261 SCRA 667
d. Nature of Tax Exemption
- FELS Energy Inc. v. Province of Batangas, 516 SCRA 186
e. Revocation of Tax Exemption
- Tolentino v. Sec. of Finance, 235 SCRA 630
- Provincial Treasurer of Province of Misamis Oriental v. Cagayan Electric
Power and Light Co., Inc., 181 SCRA 38
- Batangas Power Corp. v. Batangas City and NPC, 428 SCRA 250
- Phil. Basketball Association v. CA, 337 SCRA 358
f. Principle of Strictissimi Juris (see Construction of Tax Laws below)
g. Compare with:
i. Tax Remission/Condonation
Surigao Con. Min. v. Collector, 9 SCRA 728
ii. Tax Amnesty
PD No. 370
EO 399 (as amended by EO 422); BIR Rev. Reg. Nos. 6-
2005 and 10-2005
RA No. 11213
CIR v. CA, 240 SCRA 368
CIR v. Marubeni, G.R. No. 137377, Dec. 18, 2001
People v. Castaneda, 165 SCRA 327
Asia International Auctioneers v. CIR, 682 SCRA 49
Special Economic Zone v. Lim, 414 SCRA 356
iii. Exclusions and Deductions
Sec. 32(B), NIRC
Sec. 34, NIRC
II. TAXES
A. Definition
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B. Essential Characteristics
- Tan v. Del Rosario, 237 SCRA 324
- CIR v. Santos, G.R. No. 119252, August 18, 1997
D. Kinds of Taxes
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INHERENT LIMITATIONS
A. Public Purpose
- Lutz v. Araneta, 98 Phil 48
- Pascual v. Sec. of Public Works, 110 Phil. 331
- Planters Product, Inc. v. Fertiphil Corp., 548 SCRA 485
B. Non-Delegation of Taxation Power
- Sec. 5, Art. X, 1987 Constitution
- Sec. 28(2), Art. VI, 1987 Constitution
- Sec. 401, Tariif and Customs Code
- Abakada Guro v. Exec. Sec., 469 SCRA 1
- Southern Cross Cement v. Cement Manufacturers Assoc., G.R. No.
158540, Aug. 3, 2005
- Camarines North Elec. Cooperative v. Torres, G.R No. 127249, Feb. 27,
1998
- Phil. Comm. Satellite Corp. v. Alcuaz, 180 SCRA 218
- Meralco v. Prov. Of Laguna, 306 SCRA 750
- Pepsi Cola v. City of Butuan, 24 SCRA 789
- Pepsi Cola v. Mun. of Tanauan, Leyte, 69 SCRA 460
- Smith Bell & Co. v. CIR, G.R. No. L-28271, July 25, 1975
- LTO v. City of Butuan, supra
- City Gov’t. of Quezon City v. Bayantel, G.R. No. 162015, Mar. 6, 2006
- Garcia v. Executive Secretary, 210 SCRA 219
- Osmena v. Orbos, 220 SCRA 703
- CIR v. CA, G.R. No. 119761, August 29, 1996
- Board of Assessment Appeals of Laguna v. CTA, 8 SCRA 224
- Villegas v. Hiu Choing Tsai Pao, 86 SCRA 270
- Bagatsing v. Ramirez, 74 SCRA 306
-
C. Exemption of Government Agencies
- Sec. 27(C) and 30 (I), NIRC
- Executive Order 93
- PD 1931
- Maceda v. Macaraig, supra
- Mactan Cebu Airport v. Marcos, G.R. No. 120082, Sept. 11, 1996
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CONSTITUTIONAL LIMITATIONS
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D. Progressive Taxation
- Tolentino v. Secretary of Finance, Resolution, October 30, 1995
- People v. Sandiganbayan, 467 SCRA 137
E. Non-Impairment of Contracts
- Sec. 10, Art. III & Sec. 11, Art. XII, 1987 Constitution
- CIR v. Lingayen Gulf Electric Co. 164 SCRA 67
- Misamis Oriental v. CEPALCO, 181 SCRA 38
- Phil. Rural Electric v. Secretary, supra
- Casanova v. Hord, 8 Phil 25
- Mactan Cebu International Airport Authority v. Marcos, 261 SCRA 667
- Tolentino v. Sec. of Finance, 235 SCRA 630
- Cagayan Electric Power v. CIR, 138 SCRA 629
- Phil. Power and Development Co. v. CIR, CTA Case No. 1152, Oct. 31,
1965
F. Non-Imprisonment for Non-payment of Poll Tax
- Sec. 20, Art. III, 1987 Constitution
G. Prohibition against Taxation of Religious and Charitable Institutions
- Sec. 28(3), Art. VI, 1987 Constitution
- Lladoc v. CIR, 14 SCRA 292
- Province of Abra v. Hernando, 107 SCRA 1021
- Abra Valley College v. Aquino, 162 SCRA 106
- Lung Center of the Philippines v. Quezon City, 433 SCRA 119
- NAPOCOR v. CBAA, 577 SCRA 418
- YMCA of Manila v. CIR, 33 Phil 217
- Bishop of Nueva Segovia v. Provincial Board of Ilocos Norte, 51 Phil.
352
- Herrera v. Quezon City Board of Assessment, 14 SCRA 991
H. Prohibition against Taxation of Non-Stock, Non-Profit Educational
Institutions
- Sec. 4(3), Art. XIV, 1987 Constitution
- Sec. 28(3), Art. VI, 1987 Constitution
- Secs. 27(B) and 30(H), NIRC
- DOF Order No. 137-87
- DOF Order No. 149-95
- BIR Revenue Memorandum Circular No. 76-2003
- BIR Revenue Memorandum Circular No. 45-95
- Revenue Regulation No. 13-98
- CIR vs. CA & YMCA, 298 SCRA 83
- Lung Center of the Phils. v. QC, 433 SCRA 119
- St. Luke’s Medical Center, Inc. v. CIR, 682 SCRA 66
- Angeles University Foundation v. City of Angeles, 675 SCRA 359
- CIR v. De La Salle University, G.R. No. 196596, November 9, 2016
I. Freedom of the Press
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