Als Taxlawrevremedies090610 (2)

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    REMEDIES

    PART I

    Sections 2-20, 43, 56, 71, 204, 205-221, 228, 247-282, Tax Code

    Republic Act No. 10021

    Preliminary provisions

    Fitness By Design, Inc. vs. Commissioner of Internal Revenue (October 17,2008)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)Judy Anne L. Santos vs. People of the Philippines (August 26, 2008)Republic vs. Hizon (December 13, 1999)

    Rovero vs. Amparo (May 5, 1952)Commissioner of Internal Revenue vs. National Labor Relations Commission(November 9, 1994)

    Imposition of penalties

    Lim Co Chui vs. Posadas (February 11, 1925)Philippine Refining Company vs. Court of Appeals (May 8, 1996)Commissioner of Internal Revenue vs. Republic Cement Corp. (August 10, 1983)Silkair (Singapore) Pte, Ltd. vs. Commissioner of Internal Revenue (February 6, 2008& November 14, 2008)Cagayan Electric Power & Light Co., Inc. vs. Commissioner of Internal Revenue(September 25, 1985)Commissioner of Internal Revenue vs. Air India (January 29, 1988)

    Revenue Regulations 12-99 (September 6, 1999)Revenue Regulations 13-01 (September 27, 2001)Revenue Regulations 30-02 (December 16, 2002)

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    PART II

    Sections 203-228, 247-282, Tax Code

    Collection in cases where the assessment is final and unappealable

    Dayrit vs. Cruz (September 26, 1988)Marcos II vs. Court of Appeals (June 5, 1997)Mambulao Lumber Company vs. Republic of the Philippines (September 5, 1984)Republic of the Philippines vs. Lim Tian Teng Sons & Co., Inc. (March 31, 1966)Basa vs. Republic of the Philippines (August 5, 1985)Yabes vs. Flojo (July 20, 1982)

    Criminal action

    Republic of the Philippines vs. Patanao (July 21, 1967)

    Ungab vs. Cusi (May 30, 1980)Commissioner of Internal Revenue vs. Pascor Realty and DevelopmentCorporation (June 29, 1999)Adamson vs. Court of Appeals (May 21, 2009)

    Prescription of governments right to assess & collect

    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)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)Taligaman Lumber Co., Inc. Collector of Internal Revenue (March 31, 1962)Tan Guan vs. Nable (July 23, 1968)Commissioner of Internal Revenue vs. Ayala Securities Corporation (March 31, 1976)Philippine Journalists, Inc. vs. Commissioner of Internal Revenue (December 16,

    2004)Republic of the Philippines vs. Lim de Yu (April 30, 1964)Republic of the Philippines vs. Heirs of Cesar Jalandoni (September 20, 1965)Tan Guan vs. Commissioner of Internal Revenue (April 27, 1967)Aznar vs. Court of Tax Appeals (August 23, 1974)Commissioner of Internal Revenue vs. Ayala Securities Corporation (November 21,1980)Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24,1967)Vera vs. Fernandez (March 30, 1979)Republic of the Philippines vs. Limcaco (August 31, 1962)

    Republic of the Philippines vs. Ret (March 31, 1962)Republic of the Philippines vs. Razon (May 29, 1967)

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    Republic of the Philippines vs. Acebedo (March 29, 1968)Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999)Republic of the Philippines vs. Lopez (March 30, 1963)Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966)Republic of the Philippines vs. Arcache (February 29, 1964)

    Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005)Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October17, 2005)Far East Bank & Trust Company vs. Commissioner of Internal Revenue (May 2, 2006)Commissioner of Internal Revenue vs. Philippine Global Communications, Inc.(October 31, 2006)Bank of the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008)Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964)Lim, Sr. vs. Court of Appeals (October 18, 1990)

    Revenue Regulations 12-99 (September 6, 1999)Revenue Regulations 13-01 (September 27, 2001)

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    PART III

    Sections 204, 228-231, Tax Code

    Republic Act No. 9282, as amended by Republic Act No. 9503

    Taxpayers remedies

    1. Refunds

    Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965)Gibbs vs. Collector of Internal Revenue (February 29, 1960)Commissioner of Internal Revenue vs. Palanca (October 29, 1966)Gibbs vs. Commissioner of Internal Revenue (November 29, 1965)Collector of Internal Revenue vs. Sweeney (August 21, 1959)

    Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995)Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999)Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999)Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995)ACCRA Investments Corporation vs. Court of Appeals (December 20, 1991)Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)Commissioner of Internal Revenue vs. Philippine National Bank (October 25, 2005)Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14,2005)Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006)Pilipinas Shell Petroleum Corporation vs. Commissioner of Internal Revenue (December21, 2007)

    2. Assessments

    Commissioner of Internal Revenue vs. Isabela Cultural Corporation (July 11, 2001)Cebu Rosver Pawnshop, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 6425,March 17, 2003)Philippine Journalists Inc. vs. Commissioner of Internal Revenue (December 16, 2004)Commissioner vs. Azucena Reyes (January 27, 2006)Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006)

    Commissioner of Internal Revenue vs. Enron Subic Power Corporation (January 19,2009)

    3. Court of Tax Appeals

    Commissioner of Internal Revenue vs. Villa (January 7, 1968)Surigao Electric Co. vs. Court of Tax Appeals (June 28, 1974)Oceanic Wireless Network vs. Commissioner of Internal Revenue (December 9, 2005)Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 24,2007)

    Judy Anne L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August 26,2008)

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    Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,2009)Fishwealth Canning Corporation vs. Commissioner of Internal Revenue (January 21,2010)City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009)

    A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals (November 22, 2005)Revenue Regulations 12-99 (September 6, 1999)


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