Professional Documents
Culture Documents
Tax II
I. Transfer Taxes
A. Estate Tax
1. General Principles & Determination of the Estate Tax
Sections 84 & 88, Tax Code
Lorenzo vs. Posadas (June 18, 1937)
Revenue Regulations 02-03 (December 16, 2002), Sections 1-9 only
2. Gross Estate
Sections 85 & 104, Tax Code
Collector of Internal Revenue vs. Fisher (January 28, 1961)
Zapanta vs. Posadas (December 29, 1928)
Tuason vs. Posadas (January 23, 1930)
Dison vs. Posadas (November 4, 1932)
Vidal de Roces vs. Posadas (March 13, 1933)
3. Deductions
Section 86, Tax Code
Commissioner of Internal Revenue vs. Court of Appeals and Pajonar (March 22, 2000)
Testate Estate of the late Felix de Guzman vs. de Guzman-Carillo (May 18, 1978)
Dizon in his capacity as Administrator of deceased Fernandez vs. Commissioner of Internal Revenue
(April 30, 2008)
4. Exemptions
Section 87, Tax Code
5. Administrative Requirements
Sections 89-97, Tax Code
Government of the Philippines vs. Pamintuan (October 11, 1930)
Commissioner of Internal Revenue vs. Pineda (September 15, 1967)
Commissioner of Internal Revenue vs. Gonzales (November 24, 1966)
B. Donors Tax
1. General Principles & Determination of the Donors Tax
Sections 98-100,102, and 104, Tax Code
Spouses Gestopa vs. Court of Appeals (October 5, 2000)
Tang Ho vs. The Board of Tax Appeals (November 19, 1955)
Gibbs vs. Collector of Internal Revenue (April 28, 1962)
Pirovano vs. Commissioner of Internal Revenue (July 31, 1965)
2. Exemptions
Section 101, Tax Code
IV. Remedies
1. Tax Administration
Sections 2-3, 9-20, 232-235, 244-246, and 290, Tax Code
DOF Order No. 007-02 (May 7, 2002)
Revenue Regulations 17-2013 (September 27, 2013)
Revenue Regulations 5-2012 (April 2, 2012)
Revenue Regulations 14-2008 (November 26, 2008)
Revenue Regulations 16-2002 (October 11, 2002)
Revenue Memorandum Circular 22-2012 (May 7, 2012)
BIR Ruling No. 370-2011 (October 7, 2011)
2. Powers of the Commissioner of Internal Revenue
Sections 4-8, Tax Code
Republic Act No. 10021
Fitness By Design, Inc. vs. Commissioner of Internal Revenue (October 17, 2008)
Commissioner of Internal Revenue vs. Aquafresh Seafoods, Inc. (October 20, 2010)
Commissioner of Internal Revenue vs. Hantex Trading Co., Inc. (March 31, 2005)
Revenue Regulations 10-2010 (November 6, 2010)
Revenue Regulations 11-2006 (June 15, 2006) as amended by Revenue Regulations 4-2010
(February 24, 2010) and Revenue Regulations 14-2010 (November 25, 2010)
Revenue Memorandum Order 2-2013 (February 18, 2013)
Revenue Memorandum Order 10-2013 (April 17, 2013)
3. Power/Remedy of Assessment
Sections 56 and 71, Tax Code
Bonifacio Sy Po vs. Court of Tax Appeals (August 18, 1988)
Collector of Internal Revenue vs. Benipayo (January 31, 1962)
Meralco Securities Corp. vs. Savellano (October 23, 1982)
Republic vs. Hizon (December 13, 1999)
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)
Revenue Regulations 12-99 (September 6, 1999)
Revenue Memorandum Order 5-2009 (January 22, 2009)
Revenue Memorandum Order 69-2010, August 11, 2010
Revenue Memorandum Order 55-2010 (June 15, 2010)
Revenue Memorandum Circular 40-2003 (July 7, 2003)
4. Prescription of governments right to assess
Sections 203, and 222-223, Tax Code
Commissioner of Internal Revenue vs. Goodrich Phils., Inc. (February 24, 1999)
Basilan Estates, Inc. vs. Commissioner of Internal Revenue (September 25, 1967)
Tupaz vs. Ulep (October 1, 1999)
Nava vs. Commissioner of Internal Revenue (January 30, 1965)
Republic of the Philippines vs. Court of Appeals (April 30, 1987)
Commissioner of Internal Revenue vs. Western Pacific Corporation (May 27, 1965)
Commissioner of Internal Revenue vs. Primetown Property Group, Inc. (August 28, 2007)
Republic of the Philippines vs. Marsman Development Company (April 27, 1972)
Commissioner of Internal Revenue vs. Phoenix Assurance Co., Ltd. (May 20, 1965)
Butuan Sawmill, Inc. vs. Court of Tax Appeals (February 28, 1966)
Commissioner of Internal Revenue vs. Ayala Securities Corporation (March 31, 1976)
Philippine Journalists, Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Kudos Metal Corporation (May 5, 2010)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (September 7, 2011)
Republic of the Philippines vs. Lim de Yu (April 30, 1964)
Republic of the Philippines vs. Heirs of Cesar Jalandoni (September 20, 1965)
Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenue (July 29, 2010)
Commissioner of Internal Revenue vs. Far East Bank & Trust Company (March 15, 2010)
Commissioner of Internal Revenue vs. Smart Communication, Inc. (August 25, 2010)
Commissioner of Internal Revenue vs. Petron Corporation (March 21, 2012)
United Airlines, Inc. vs. Commissioner of Internal Revenue (September 29, 2010)
Revenue Regulations 14-2011 (July 29, 2011)
12. Court of Tax Appeals
Republic Act 9282 as amended by Republic Act 9503
Commissioner of Internal Revenue vs. Isabela Cultural Corporation (July 11, 2001)
Surigao Electric Co. vs. Court of Tax Appeals (June 28, 1974)
Advertising Associates, Inc. vs. Court of Appeals (December 26, 1984)
Commissioner of Internal Revenue vs. Union Shipping Corporation (May 21, 1990)
Oceanic Wireless Network vs. Commissioner of Internal Revenue (December 9, 2005)
City of Makati vs. Commissioner of Internal Revenue (CTA Case No. 641, September 16, 2011)
Festo Holdings, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 8226, September 2, 2011)
Allied Banking Corporation vs. Commissioner of Internal Revenue (February 5, 2010)
Fishwealth Canning Corporation vs. Commissioner of Internal Revenue (January 21, 2010)
Judy Anne L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August 26, 2008)
Philippine Journalists Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Leal (November 18, 2002)
Asia International Auctioneers, Inc. vs. Parayno (December 18, 2007)
City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009)
Commissioner of Customs vs. Marina Sales, Inc. (November 22, 2010)
Philippine British Assurance Company, Inc. vs. Republic of the Philippines (February 2, 2010)
A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals (November 22, 2005)
13. Allotment of Internal Revenue
Sections 283-289, Tax Code
V. Local Taxation
Sections 128-196, Local Government Code
Art. 217-287, Rules and Regulations Implementing the Local Government Code
1. General Principles, Definitions, and Limitations
Sections 128-133, and 186, Local Government Code
Art. 217-222, Rules and Regulations Implementing the Local Government Code
Palma Development Corp. vs. Zamboanga Del Sur (October 16, 2003)
Province of Bulacan vs. Court of Appeals (November 27, 1998)
Quezon City vs. ABS-CBN Broadcasting Corporation (October 6, 2008)
SMART Communications, Inc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009)
First Philippine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998)
Petron Corporation vs. Tiangco (April 16, 2008)
Pelizloy Realty Corporation vs. Province of Benguet (April 10, 2013)
2. Taxing Powers of LGUs
Sections 134-144, 146-149 and 151-164, Local Government Code
Art. 223-240, 241 and 244-252 Rules and Regulations Implementing the Local Government Code
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010)
Yamane vs. BA Lepanto Condominium Corporation (October 25, 2005)
Philippine Basketball Association vs. Court of Appeals (August 8, 2000)
Ericsson Telecommunications, Inc. vs. City of Pasig (November 22, 2007)
DOF Local Finance Circular 01-93
Mindanao Bus Co., vs. City Assessor and Treasurer and the Board of Tax Appeals of Cagayan de Oro City
(September 29, 1962)
Caltex (Philippines), Inc. vs. Central Board of Assessment Appeals (May 31, 1982)
Manila Electric Co. vs. Central Board of Assessment Appeals (May 31, 1982)
Board of Assessment Appeals vs. Manila Electric Co. (January 31, 1964)
Local Finance Circular 001-2002 (April 25, 2002)
Bureau of Local Government Finance Opinion dated June 15, 2012
Bureau of Local Government Finance Opinion dated November 28, 2011
Bureau of Local Government Finance Opinion dated December 15, 2006
Bureau of Local Government Finance Opinion dated March 22, 2005
Bureau of Local Government Finance Opinion dated February 17, 2005
Bureau of Local Government Finance Opinion dated August 5, 2004
3. Appraisal and Assessment of Real Property
Sections 201- 231, Local Government Code
Art. 292-322, Rules and Regulations Implementing the Local Government Code
Lopez vs. City of Manila (February 19, 1999)
Tabuena vs. Court of Appeals (May 6, 1991)
4. Imposition of Real Property Tax
Sections 232-233, Local Government Code
Art. 323-324, Rules and Regulations Implementing the Local Government Code
5. Exemption from Real Property Tax
Section 234, and 276-277, Local Government Code
Sections 3 (am) & 91, Republic Act 7942 (March 3, 1995)
Art. 367-368, and 325, Rules and Regulations Implementing the Local Government Code
Fels Energy, Inc. vs. Province of Batangas (February 16, 2007)
Manila International Airport vs. Paranaque City (July 20, 2006)
Philippine Fisheries Development Authority vs. C.A. (July 31, 2007)
Mactan Cebu International Airport Authority vs. Marcos (September 11, 1996)
Government Service Insurance System vs. City Treasurer of Manila (December 23, 2009)
National Power Corporation vs. Province of Quezon (July 15, 2009; MR on January 25, 2010)
Digital Telecommunications Philippines, Inc. vs. City Government of Batangas (December 11, 2008)
City Government of Quezon City Vs. Bayan Telecomunications (March 6, 2006)
City of Pasig vs. Presidential Commission on Good Government (August 24, 2011)
Philippine Reclamation Authority vs. City of Paranaque (July 18, 2012)
Lung Center of the Philippines vs. Quezon City (June 29, 2004)
Provincial Assessor of Marinduque vs. Court of Appeals (April 30, 2009)
Light Rail Transit Authority vs. Central Board of Assessment Appeals (October 12, 2000)
City Assessor of Cebu City vs. Association of Benevola De Cebu, Inc. (June 8, 2007)
Executive Order 27 (February 28, 2011)
Bureau of Local Government Finance Opinion dated February 17, 2010
6. Special Levies
Sections 235-245, Local Government Code
Art. 326-336, Rules and Regulations Implementing the Local Government Code
7. Collection of Real Property Tax
Sections 246-251, and 254-255, Local Government Code
Art. 336-342, and 345-361, Rules and Regulations Implementing the Local Government Code
City Mayor of Quezon City vs. Rizal Commercial Banking Corporation (August 3, 2010)
8. Remedies for Collection of Real Property Tax
Sections 256-270, Local Government Code
Art. 347-361, Rules and Regulations Implementing the Local Government Code
Testate Estate of Concordia Lim vs. City of Manila (February 21, 1990)
Reyes vs. Almanzor (April 26, 1991)
9. Taxpayers Remedies
Section 252-253, Local Government Code
Art. 343-344, Rules and Regulations Implementing the Local Government Code
Camp John Hay Development Corporation vs. Central Board of Assessment Appeals (October 2, 2013)
Talento vs. Escalada (June 27, 2008)
10. Disposition and Allotment of Local Taxes
Sections 271-274, 284-294, Local Government Code
Art. 362-366, 369-392, Rules and Regulations Implementing the Local Government Code
VII. Customs & Duties
1. Organization, Powers, and Jurisdiction of BOC
Sections, 601-609, Tariff and Customs Code
Subic Bay Metropolitan Authority vs. Rodriguez (April 23, 2010)
2. Articles Subject to Duty
Meaning of Importation
Sections1201-1202, Tariff and Customs Code
Classes of Importation
a. Dutiable importation
Section 100, Tariff and Customs Code
b. Prohibited importations
Sections 101 & 1207, Tariff and Customs Code
c. Conditionally - Free Importation
Section 105, Tariff and Customs Code
d. Drawbacks
Section 106, Tariff and Customs Code
3. Rates of Duty
General Rules
Section 104, Tariff and Customs Code
Basis of Duty
Sections 201-205, & 1313, Tariff and Customs Code
Special duties
a. Dumping
Section 301, Tariff and Customs Code
b. Countervailing
Section 302, Tariff and Customs Code
c. Marking
Section 303, Tariff and Customs Code
d. Discriminatory
Section 304, Tariff and Customs Code
Flexible Tariff Rates