Ateneo de Zamboanga University

College of LawCourse Outline

Tax I

GENERAL PRINCIPLES

Concept, Nature, and Characteristics of Taxation and Taxes

1. Commissioner of Internal Revenue vs. Court of Tax Appeals (July 21, 1994)2. Commissioner of Internal Revenue vs. Cebu Portland Cement Company (December 15, 1987)3. Reyes vs. Almanzor (April 26, 1991)4. Philippine Guaranty Co., Inc. vs. Commissioner of Internal Revenue (April 30, 1965)5. Commissioner of Internal Revenue vs. Algue (February 17, 1988)6. Lutz vs. Araneta (December 22, 1955)7. Gomez vs. Palomar (October 29, 1968)8. Chavez vs. Ongpin (June 6, 1990)9. Diaz vs. Secretary of Finance (July 19, 2011)

Classifications and Distinctions

10. Association of Customs Brokers, Inc. vs. Municipal Board (May 22, 1953)11. Esso Standard Eastern, Inc. vs. Commissioner of Internal Revenue (July 7, 1989)12. Progressive Development Corporation vs. Quezon City (April 24, 1989)13. PAL vs. Edu (August 15, 1988)14. Villegas vs. Hiu Chiong Tsai Pao Ho (November 10, 1978)15. Compania General de Tabacos de Filipinas vs. City of Manila (June 29, 1963)16. American Mail Lines vs. City of Basilan (May 31, 1961)17. Osmeña vs. Orbos (March 31, 1993)18. Republic of the Philippines vs. Bacolod-Murcia Milling Co. (July 9, 1966)19. Victorias Milling Co., Inc. vs. Municipality of Victorias (September 27, 1968)20. PCGG vs. Cojuangco (December 14, 2001)21. Gerochi vs. Department of Energy (July 17, 2007)22. Planters Products, Inc. vs. Fertiphil Corporation (March 14, 2008)23. Chevron Philippines, Inc. vs. Bases Conversion Development Authority (September 15, 2010)24. Angeles University Foundation vs. City of Angeles (June 27, 2012)25. Commissioner of Internal Revenue vs. PLDT (December 15, 2005)26. Asia International Auctioneers, Inc. vs. Commissioner of Internal Revenue (September 26, 2012)

Limitations on the Power of Taxation

A. Inherent Limitations

27. Pascual vs. Secretary of Public Works (December 29, 1960)28. Pepsi-Cola Bottling Company vs. Municipality of Tanauan (February 27, 1976)29. Manila International Airport Authority vs. City of Paranaque (July 20, 2006)30. Sea-Land Services, Inc. vs. Court of Appeals (April 30, 2001)31. 31st Infantry Post Exchange vs. Posadas (September 4, 1930)32. Reagan vs. Commissioner of Internal Revenue (December 27, 1969)33. Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990)34. Commissioner of Internal Revenue vs. Marubeni Corporation (December 18, 2001)

B. Constitutional Limitations

(i) Uniformity

35. Tiu vs. Court of Appeals (January 20, 1999)36. John Hay Peoples Alternative Coalition vs. BCDA (October 24, 2003)37. Coconut Oil Refiners Association Inc. vs. BCDA (July 29, 2005)38. Tolentino vs. Secretary of Finance (October 30, 1995)39. Abakada Guro Party List vs. Ermita (September 1, 2005)40. Misamis Oriental Association of Coco Traders, Inc. vs. Department of Finance Secretary

(November 10, 1994)41. Commissioner of Internal Revenue vs. Lingayen Gulf Electric Power Co., Inc. (August 4, 1988)42. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas, Inc. vs. Tan (June 30, 1988)43. Sison vs. Ancheta (July 25, 1984)44. Villanueva vs. City of Iloilo (December 28, 1968)45. Pepsi-Cola Bottling Co. of the Philippines, Inc. vs. City of Butuan (August 28, 1968)46. Ormoc Sugar Company, Inc. vs. Treasurer of Ormoc City (February 17, 1968)47. Philippine Trust Company vs. Yatco (January 23, 1940)48. British American Tobacco vs. Camacho (August 20, 2008; MR - April 15, 2009)49. Abakada Guro Partylist vs. Purisima (August 14, 2008)50. Commissioner of Internal Revenue vs. Fortune Tobacco Corporation (September 28, 2011)51. Bureau of Customs Employees’ Association vs. Teves (December 6, 2011)

(ii) Non-impairment

52. Republic of the Philippines vs. Caguioa (October 15, 2007)53. Meralco vs. Province of Laguna (May 5, 1999)54. Province of Misamis Oriental vs. Cagayan Electric Power and Light Company, Inc. (January 12,

1990)55. Cagayan Electric Power & Light Co., Inc. vs. Commissioner of Internal Revenue (September 25,

1985)56. Casanovas vs. Hord (March 22, 1907)

(iii) Taxation of Special Entities

57. American Bible Society vs. City of Manila (April 30, 1957)

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58. Commissioner of Internal Revenue vs. Bishop of the Missionary District of the Philippines (August 14, 1965)

59. Lladoc vs. Commissioner of Internal Revenue (June 16, 1965)60. Herrera vs. Quezon City Board of Assessment Appeals (September 30, 1961)61. Bishop of Nueva Segovia vs. Provincial Board of Ilocos Norte (December 31, 1927)62. Commissioner of Internal Revenue vs. Court of Appeals and YMCA (October 14, 1998)63. Lung Center of the Philippines vs. Quezon City (June 29, 2004) 64. Commissioner of Internal Revenue vs. St. Luke’s Medical Center, Inc. (September 26, 2012)

Situs of Taxation and Double Taxation

65. Republic Bank vs. Court of Tax Appeals (September 2, 1992) 66. Procter & Gamble Philippine Manufacturing Corp. vs. Municipality of Jagna (December 28, 1979)67. Pepsi-Cola Bottling Company vs. Municipality of Tanauan (February 27, 1976)68. Villanueva vs. City of Iloilo (December 28, 1968)69. Compania General de Tabacos de Filipinas vs. City of Manila (June 29, 1963)70. Province of Bulacan vs. Court of Appeals (November 27, 1998)

Forms of Escape from Taxation

71. Delpher Trades Corp. vs. Intermediate Appellate Court (January 26, 1988)72. Heng Tong Textiles Co., Inc. vs. Commissioner of Internal Revenue (August 26, 1968)73. Commissioner of Internal Revenue vs. Toda (September 14, 2004)

Exemption from Taxation

74. Luzon Stevedoring Corp. vs. Court of Tax Appeals (July 29, 1988)75. Manila Electric Company vs. Vera (October 22, 1975)76. Davao Gulf Lumber Corp. vs. Commissioner of Internal Revenue (July 23, 1998)77. Commissioner of Internal Revenue vs. Court of Appeals and Ateneo de Manila University (April

18, 1997)78. Caltex Philippines, Inc. vs. Commission on Audit (May 8, 1992)79. National Development Company vs. Commissioner of Internal Revenue (June 30, 1987)80. Smart Communications, Inc. vs. The City of Davao (September 16, 2008)81. Nitafan vs. Commissioner of Internal Revenue (July 23, 1987)82. Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990)83. PLDT vs. City of Davao (Aug.22,2001)84. Commissioner of Internal Revenue vs. Robertson (August 12, 1986)85. Republic of the Philippines vs. Intermediate Appellate Court (April 26, 1991)

86. Philippine Acetylene Co., Inc. vs. Commissioner of Internal Revenue (August 17, 1967)87. Commissioner of Internal Revenue vs. Gotamco & Sons, Inc. (February 27, 1987)88. Maceda vs. Macaraig (May 31, 1991 and June 8, 1993 – Motion for Reconsideration) 89. Silkair (Singapore) Pte. Ltd. Vs. Commissioner of Internal Revenue (February 25, 2010)90. Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation (April 25, 2012)91. Philippine Airlines, Inc. vs. Commissioner of Internal Revenue (July 1, 2013)

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Nature, Construction, Application, and Sources of Tax Laws

92. Hilado vs. Commissioner of Internal Revenue (October 31, 1956)93. Commissioner of Internal Revenue vs. Court of Appeals (February 6, 1997)94. ABS-CBN Broadcasting Corp. vs. Court of Tax Appeals (October 12, 1981)95. Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999)96. BIR Ruling No. 370-2011 (October 7, 2011)

Certain Doctrines in Taxation

A. Power to Tax Involves Power to Destroy

97. Commissioner of Internal Revenue vs. Tokyo Shipping Co., Ltd. (May 26, 1995)98. Reyes vs. Almanzor (April 26, 1991)

B. Set-off of Taxes

99. Philex Mining Corp. vs. Commissioner of Internal Revenue (August 25, 1998)100. Francia vs. Intermediate Appellate Court (June 28, 1988) 101. Republic of the Philippines vs. Mambulao Lumber Company (February 28, 1962)

C. Taxpayer Suit

102. Anti-Graft League of the Philippines vs. San Juan (August 1, 1996)103. Joya vs. Presidential Commission on Good Government (August 24, 1993)104. Lozada vs. COMELEC (January 27, 1983) 105. Abaya vs. Ebdane (February 14, 2007)

*** Supplemental Textbook: Fundamentals of Taxation (de Leon)

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