TAX I

OUTLINE OF TOPICS AND CASES

06 November 2013
I. General Principles
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Republic vs Cocofed 372 SCRA 462 (coco levy)

Osmea vs Orbos 220 SCRA 703 (oil levy)
Central Luzon Drug, GR 159647, April 15, 2005 (eminent d., just comp.)
Carlos Superdrug, GR 166494 June 29, 2007 (pol. pwr)
Gerochi vs DOE 527 SCRA 696 (tax pwr as implement of police pwr)
Planters Products vs Fertiphil 548 SCRA 485 (locus standi; pwr to tax)(public purpose)
Philex vs CIR 294 SCRA 687 (set off/compensation; lifeblood, pwr of taxn)
CIR vs CTA, G.R. 106611, July 21, 1994. 234 SCRA 348 (set off allowed)
South African Airways, GR 180356, February 16, 2010 (set off ok but remanded to CTA for
further proceedings)
10. MCIAA vs Marcos 261 SCRA 667 (is pwr to tx destructive)(principles on tax exemptns)
11. Commissioner vs Lincoln 379 SCRA 423 (tax laws cannot be circumvented...)
12. Diaz vs Sec. of Finance, GR 193007 July 19, 2011 (VAT & toll fees)
13. CIR vs Santos 277 SCRA 617 (auth of courts to decide consti. of tax laws)
14. Kilosbayan vs Guingona, Jr. 232 SCRA 110 (taxpayers suit transcendental importance)
15. Estate of Benigno Toda, Jr., GR 147188, Sept14, 2004. 438 SCRA 290 (tax avoidance vs tax
evasion)
II.

Inherent Limitations

A. Public Purpose Planters Products vs Fertiphil 548 SCRA 485

B. International Comity
Sec 2, Art II, Constitution
C. Territoriality (no double taxation) CIR vs Solidbank, 416 SCRA 437 (2003)
CIR vs S.C. Johnson 309 SCRA 87 (int'l juridical double
taxn)
D. Non delegation of Power to Tax
Osmea vs Orbos 220 SCRA 703
Pepsi vs Tanauan 69 SCRA 460
ABAKADA case
E. Exemption from Taxation of Gov't
III.

Constitutional Limitations
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Coconut Oil Refineries vs Torres 29 July 05 (No law granting tax exemption etc...)
Camp John Hay vs Lim, March 29, 2005 (
-ditto- )
Tolentino vs Secretary of Finance 249 SCRA 628 (nature of VAT)
ABAKADA vs Ermita 01 Sept 05 (new VAT law)
Tan vs Del Rosario, Jr. 237 SCRA 324 (uniformity/equal protectn)
Southern Cross Cement vs CMAP 465 SCRA 532 (delegated auth.)
Ormoc vs CIR, 22 SCRA 603 (equal protection & uniformity of taxn)
Shell vs Vao 94 Phil 389 ( -ditto- )

IV. Court of Tax Appeals (R.A. 9282)

1.
*Souhern Cross Cement 465 SCRA 532 (juris.)
2.
Phil Journalists vs CIR 447 SCRA 214
3.
*Yamane vs BA Lepanto 474 SCRA 258 (R.A. 9282)
4.
P vs Sandiganbayan 467 SCRA 137
5.
*PPA vs Fuentes 195 SCRA 790
6.
TFS Inc. , G.R. 166829, Apr 19, 2010 (CTA law; VAT on pawnshops)
i.
*CIR vs FBDC, GR 167606, Aug 11/10 (appeal gone awry)
V.

Income Taxation
1.
Conwi vs CTA 213 SCRA 83 (income, defined)
2. CIR vs Marubeni 372 SCRA 576 (branch profit remit. tx)
3. CIR vs British Airways 149 SCRA 395
4. South African Airways, GR 180356, February 16, 2010 (GPB, sec 28, NIRC)
5. CIR vs CA 301 SCRA 152 (income vs capital; stock div; redemptn)
6. CIR vs Solidbank 416 SCRA 436 (income vs percentage)
7. B. Van Zuiden Bros vs GTVL 523 SCRA 233 (doing bus in the Phils)
8. Mobil vs City Treasurer 463 SCRA 379 (business vs income tx)
9. CIR vs Baier Nickel 500 SCRA 87 (situs; tx on non-res.; source of income)
10. CIR vs CA 203 SCRA 72 (terminal leave pay: exclusion)
11. Abello vs CIR 452 SCRA 162 (political contributions=donations)
12. CIR vs BPI 492 SCRA 551 (gross rcpts )
13. Cyanamid vs CA 322 SCRA 638 (Imp. Acc. Earnings tx)
14. CIR vs CA 298 SCRA 83 (YMCA not an educl instn.; Sec. 30)
15. CIR vs Aquafesh GR170389 Oct20/10 (sec 27 (1,5) CGT, Sec 196 DST)
16. Reyes vs. NLRC 529 SCRA 487 (retirement pay)

VI.

Expenses
1. Republic vs Meralco 391 SCRA 700 (operating exp.)
2. Esso vs CIR 175 SCRA 149 (req. for deductibility of exp.)
3. Aguinaldo vs. CIR 112 SCRA 136 (services actually rendered)
4. PRC vs. CA 256 SCRA 667 (req. for bad debts exp.)
5. China Bank vs CA 336 SCRA 179 (cap gain/loss)
6. CIR vs General Foods 401 SCRA 545 (req. for advertising exp.)
7. Gancayco vs CIR 1 SCRA 980 (ded. Exp.)
8.
CIR vs CTA 127 SCRA 9 (2 kinds of expenses)
9. CIR vs Central Luzon Drug 492 SCRA 575 (tax cr deduction)
10. FEBTC vs CIR 488 SCRA 473 ( Y fm employees trust tax xempt).
11. CIR vs Trustworthy Pawnshop 488 SCRA 538 (not lending investors)
12. Lhuillier Pawnshop vs CIR 489 SCRA 147 (dst)
13. Systra vs CIR 533 SCRA 776 (sec. 76 NIRC)
14. Philam Asset Mgt vs CIR 477 SCRA 761 (sec. 76)
15. Delpher Trades vs IAC 157 SCRA 349 (sec. 40 c )
16. Campagnie vs CIR 499 SCRA 664 (sec. 176, DST; CGT)
17. CIR vs Tulio 474 SCRA 147 (estate tx)
18. CIRvs Citytrust 503 S 398 (gross receipts)

19. PDIC vs BIR 511 SCRA 123 (pref. of credits)

20. Pansacola 507 SCRA 81 (personal ex.; taxable yr.)
21. Intercontinental vs Amarillo 505 SCRA 687 (retirement benefits)
22. Security Bank 499 SCRA 453 (DST)
23. Manilabank 499 SCRA 782 (MCIT)
24. Phil. Health Care Providers 554 SCRA 411 (DST)
25. Dizon vs CTA 553 SCRA 111 (estate tax)
26. PNB vs CIR 536 SCRA 628 (GRT; 20% FWT forms part of gross rcpts)
27. Sunlife 473 SCRA 129 (coops)
28. Tambunting G.R. 179085, Jan. 21, 2010 (pawn tickets subj. to DST)
29. MJOPFI vs CA & CIR, G.R. 162175, June 28, 2010 (sec. 60 Y fm employees' trusts
exempt)
30. CIR vs PHILAMGEN, GR175124 Sept 29/10 (sec. 76 Final Adj Ret)
31. CIR vs McGeorge GR174157 Oct20/10 (sec 76 irrevocable but unused...)
32. Belle vs CIR GR 181298 Jan10/11 (sec76 option irrevocable)
33. CIR vs Sony GR178697 Nov17/10 (sec 6; dole out not Vatable: subj to Ytx)
34. CIR vs CA 385 Phil 875 (2000) (reimb. for exp Vatable)
35. Exxon GR 180909 Jan19/11 (sec135 excise tx: proper party to claim ref)
VII. Value Added Tax
1. ABAKADA vs Ermita 01 Sept 05
2. ditto18 Oct 05
3. CIR vs Seagate 451 SCRA 132
4. CIR vs Benguet 495 SCRA 59
5. Atlas vs CIR GR 146221, 25 Sep 2007 (proof of excess input VAT)
6. CIR vs Cebu Toyo 451 SCRA 447 (0 rated vs tax exempt)
7. CIR vs American Express 462 SCRA2197 (destination principle)
8. CIRvs Toshiba 466 SCRA 211 (cross border doctrine)
9. CIR vs Manila Mining 468 SCRA 571
10. Phil. Geothermal vs CIR 465 SCRA 308
11. CIR vs Philhealth 6R 168129 24 April 07 (VAT on Sale of svcs; BIR rutings not retro.)
12. CIR vs Burmeister GR 153205 22 J an 07
13. CIR vs Global 499 S 53 [evat; franchise tx]
14. CIR vs PhilGlobal 499 SCRA 53
15. Magsaysay Lines 497 SCRA 63
16. Sekisui 496 SCRA 206 (exports)
17. Contex 433 SCRA 376 (effects re VAT exempt status)
18. Atlas 546 SCRA 150 (invoices, rcpts for proving input VAT)
19. First Planters Pawnshop 560 SCRA 606 (non-bank instns; DST)
20. Panasonic G.R. 178090, Feb 8, 2010 (refund of VAT)
21. Toshiba G.R. 157594, March 9, 2010 (cr/ref of input VAT)
22. TFS Inc. , G.R. 166829, Apr 19, 2010 (CTA law; VAT on pawnshops)
23. CIR vs Eastern Telecom, GR 163835, July 7, 2010 (sec 104 (a))
24. AT&T vs CIR, GR182364, Aug 3/10 (req for tx refund in 0 rated tranxs)
25. JRA vs CIR GR 177127 Oct 11/10 (eff failure to print 0 rated on invoice)
26. Tambunting vs CIR GR172394 Oct13/10 (pawnshops)
27. Hitachi vs CIR GR174212 Oct10/10 (eff no TIN, 0 rated printed on invoice)
28. CIR vs CA 385 Phil 875 (2000) (reimb. For exp Vatable)
29. Kepco vs CIR GR181858 Nov24/10 (fail to indicate 0 rated; inv vs rcpt)

30. Silicon vs CIR GR172378 Jan17/11 (req 0 rated sales, Sec112 A & B)
VIII.

IX.

Tax Remedies
1. Estate of Benigno Toda, Jr., GR 147188, Sept14, 2004. 438 SCRA 290
2. CIR vs Wyeth 202 SCRA 125 (prescription)
3. CIR vs Pascor 309 SCRA 402 (assessment; Secs. 203, 222)
4. Ungab vs Cusi 97 SCRA 877 (ass. not a pre requisite)
5. CIR vs CA 257 SCRA 200 (Fortune Tobacco case; compare with Ungab)
6. Vda de San Agustin vs CIR 364 SCRA 802
7. Calamba Steel vs CIR 457 SCRA 482
8. Phil Journalists vs CIR 447 SCRA 214
9. CIR vs Tulio 474 SCRA 147
10. CIR vs PNB 474 SCRA 303
11. BPI vs CiR 473 SCRA 205
12. CIR vs Reyes 480 SCRA 382
13. Barcelon vs CIR GR 157064 07 Aug 06 (prescriptn)
14. CIR vs BPI 17 Apr 2007 (sec. 228 NIRC)
15. CIR vs. Phil Global 506 SCRA 427 (prescriptn)
16. Silkair vs. CIR 544 SCRA 100 (exemptn fm all taxes construed)
17. Fortune Tobacco 559 SCRA 160 (solutio indebiti)
18. Acosta 529 SCRA 177 (written claim for ref. Necessary)
19. Fininvest 529 SCRA 605 (pwr to grant cr/ref even w/o written claim)
20. Central Luzon Drug 554 SCRA 398 (20% senior cit.discnt = tax dductn)
21. M.E. Holding Corp 547 SCRA 389 (20% senior cit.discnt = tax dductn)
22. FMF Dev't Corp 556 SCRA 698 (Sec 222 (b) NIRC)
23. PERF Realty Corp 557 SCRA 165 (Req. for claim for Refund)
24. BPI vs CIR 548 SCRA 105 (assessmts; re-inv.)
25. Pilipinas Shell 541 SCRA 316 (tax cr certificates)
26. State Land Inv. Corp 542 SCRA 114
27. Carlos Superdrug Corp 526 SCRA 130 (Exp. Senior Citzns Act = pol.pwr)
28. Allied Bank G.R. 175097, Feb 5, 2010 (when ass becomes final)
29. CIR vs Kudos Metal Corp G.R. 178087, May 5, 2010 (sec. 222 (b)
30. CIR vs FEBTC/BPI, G.R. 173854, Mar. 15, 2010 (Requisites for refund)
31. Lascona Land, GR 171251, March 5, 2012 (sec 228 - when asst becomes final)
32. Republic vs CA 324 SCRA 237 (admin. issuances)
33. CIR vs Benguet 463 SCRA 28 (RR no retro eff; sec. 246)
34. CIR vs Benguet 495 SCRA 59 (instances when RR given retro eff.)
35. Rep vs GST, G.R. No. 190872, October 17, 2013
36. P vs SB, G.R. 152532, August 16, 2005 (tax ass; compromise)

Best Evidence Obtainable (sec 6, NIRC)

1. Mindanao Bus, GR L-12873, February 24, 1961
2. Sy Po, GR L-81446, August 18, 1988
3. Hantex, GR 136975, March 31, 2005