Ateneo de Zamboanga University

College of Law
Course Outline
Tax I
GENEAL !INCI!LE"
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. Ceu !ortlan" Cement Company (#e$emer 1%, 19&')
(. Reyes vs. Alman)or (April 2*, 1991)
4. !+ilippine ,uaranty Co., In$. vs. Commissioner of Internal Revenue (April (-, 19*%)
%. Commissioner of Internal Revenue vs. Al.ue (/eruary 1', 19&&)
*. 0ut) vs. Araneta (#e$emer 22, 19%%)
'. ,ome) vs. !alomar (1$toer 29, 19*&)
&. C+ave) vs. 1n.pin (June *, 199-)
9. #ia) vs. 2e$retary of /inan$e (July 19, 2-11)
Classifications and Distinctions
1-. Asso$iation of Customs 3ro4ers, In$. vs. 5uni$ipal 3oar" (5ay 22, 19%()
11. 6sso 2tan"ar" 6astern, In$. vs. Commissioner of Internal Revenue (July ', 19&9)
12. !ro.ressive #evelopment Corporation vs. 7ue)on City (April 24, 19&9)
1(. !A0 vs. 6"u (Au.ust 1%, 19&&)
14. 8ille.as vs. 9iu C+ion. Tsai !ao 9o (:ovemer 1-, 19'&)
1%. Compania ,eneral "e Taa$os "e /ilipinas vs. City of 5anila (June 29, 19*()
1*. Ameri$an 5ail 0ines vs. City of 3asilan (5ay (1, 19*1)
1'. 1sme;a vs. 1ros (5ar$+ (1, 199()
1&. Repuli$ of t+e !+ilippines vs. 3a$olo"<5ur$ia 5illin. Co. (July 9, 19**)
19. 8i$torias 5illin. Co., In$. vs. 5uni$ipality of 8i$torias (2eptemer 2', 19*&)
2-. !C,, vs. Co=uan.$o (#e$emer 14, 2--1)
21. ,ero$+i vs. #epartment of 6ner.y (July 1', 2--')
22. !lanters !ro"u$ts, In$. vs. /ertip+il Corporation (5ar$+ 14, 2--&)
2(. C+evron !+ilippines, In$. vs. 3ases Conversion #evelopment Aut+ority (2eptemer 1%, 2-1-)
24. An.eles >niversity /oun"ation vs. City of An.eles (June 2', 2-12)
2%. Commissioner of Internal Revenue vs. !0#T (#e$emer 1%, 2--%)
2*. Asia International Au$tioneers, In$. vs. Commissioner of Internal Revenue (2eptemer 2*, 2-12)
Limitations on the Power of Taxation
A. In+erent 0imitations

2'. !as$ual vs. 2e$retary of !uli$ ?or4s (#e$emer 29, 19*-)
2&. !epsi<Cola 3ottlin. Company vs. 5uni$ipality of Tanauan (/eruary 2', 19'*)
29. 5anila International Airport Aut+ority vs. City of !arana@ue (July 2-, 2--*)
(-. 2ea<0an" 2ervi$es, In$. vs. Court of Appeals (April (-, 2--1)
31. (1
st
Infantry !ost 6x$+an.e vs. !osa"as (2eptemer 4, 19(-)
(2. Rea.an vs. Commissioner of Internal Revenue (#e$emer 2', 19*9)
((. Commissioner of Internal Revenue vs. 5itsuis+i 5etal Corporation (January 22, 199-)
(4. Commissioner of Internal Revenue vs. 5arueni Corporation (#e$emer 1&, 2--1)
3. Constitutional 0imitations
(i) >niformity
(%. Tiu vs. Court of Appeals (January 2-, 1999)
(*. Jo+n 9ay !eoples Alternative Coalition vs. 3C#A (1$toer 24, 2--()
('. Co$onut 1il Refiners Asso$iation In$. vs. 3C#A (July 29, 2--%)
(&. Tolentino vs. 2e$retary of /inan$e (1$toer (-, 199%)
(9. Aa4a"a ,uro !arty 0ist vs. 6rmita (2eptemer 1, 2--%)
4-. 5isamis 1riental Asso$iation of Co$o Tra"ers, In$. vs. #epartment of /inan$e 2e$retary
(:ovemer 1-, 1994)
41. Commissioner of Internal Revenue vs. 0in.ayen ,ulf 6le$tri$ !oAer Co., In$. (Au.ust 4, 19&&)
42. Bapatiran n. m.a :a.lilin.4o" sa !ama+alaan n. !ilipinas, In$. vs. Tan (June (-, 19&&)
4(. 2ison vs. An$+eta (July 2%, 19&4)
44. 8illanueva vs. City of Iloilo (#e$emer 2&, 19*&)
4%. !epsi<Cola 3ottlin. Co. of t+e !+ilippines, In$. vs. City of 3utuan (Au.ust 2&, 19*&)
4*. 1rmo$ 2u.ar Company, In$. vs. Treasurer of 1rmo$ City (/eruary 1', 19*&)
4'. !+ilippine Trust Company vs. Cat$o (January 2(, 194-)
4&. 3ritis+ Ameri$an Toa$$o vs. Cama$+o (Au.ust 2-, 2--&D 5R < April 1%, 2--9)
49. Aa4a"a ,uro !artylist vs. !urisima (Au.ust 14, 2--&)
%-. Commissioner of Internal Revenue vs. /ortune Toa$$o Corporation (2eptemer 2&, 2-11)
%1. 3ureau of Customs 6mployeesE Asso$iation vs. Teves (#e$emer *, 2-11)
(ii) :on<impairment
%2. Repuli$ of t+e !+ilippines vs. Ca.uioa (1$toer 1%, 2--')
%(. 5eral$o vs. !rovin$e of 0a.una (5ay %, 1999)
%4. !rovin$e of 5isamis 1riental vs. Ca.ayan 6le$tri$ !oAer an" 0i.+t Company, In$. (January 12,
199-)
%%. Ca.ayan 6le$tri$ !oAer F 0i.+t Co., In$. vs. Commissioner of Internal Revenue (2eptemer 2%,
19&%)
%*. Casanovas vs. 9or" (5ar$+ 22, 19-')
(iii) Taxation of Special Entities
%'. Ameri$an 3ile 2o$iety vs. City of 5anila (April (-, 19%')
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%&. Commissioner of Internal Revenue vs. 3is+op of t+e 5issionary #istri$t of t+e !+ilippines
(Au.ust 14, 19*%)
%9. 0la"o$ vs. Commissioner of Internal Revenue (June 1*, 19*%)
*-. 9errera vs. 7ue)on City 3oar" of Assessment Appeals (2eptemer (-, 19*1)
*1. 3is+op of :ueva 2e.ovia vs. !rovin$ial 3oar" of Ilo$os :orte (#e$emer (1, 192')
*2. Commissioner of Internal Revenue vs. Court of Appeals an" C5CA (1$toer 14, 199&)
*(. 0un. Center of t+e !+ilippines vs. 7ue)on City (June 29, 2--4)
*4. Commissioner of Internal Revenue vs. 2t. 0u4eEs 5e"i$al Center, In$. (2eptemer 2*, 2-12)
Situs of Taxation and Double Taxation
*%. Repuli$ 3an4 vs. Court of Tax Appeals (2eptemer 2, 1992)
**. !ro$ter F ,amle !+ilippine 5anufa$turin. Corp. vs. 5uni$ipality of Ja.na (#e$emer 2&,
19'9)
*'. !epsi<Cola 3ottlin. Company vs. 5uni$ipality of Tanauan (/eruary 2', 19'*)
*&. 8illanueva vs. City of Iloilo (#e$emer 2&, 19*&)
*9. Compania ,eneral "e Taa$os "e /ilipinas vs. City of 5anila (June 29, 19*()
'-. !rovin$e of 3ula$an vs. Court of Appeals (:ovemer 2', 199&)
/orms of 6s$ape from Taxation
'1. #elp+er Tra"es Corp. vs. Interme"iate Appellate Court (January 2*, 19&&)
'2. 9en. Ton. Textiles Co., In$. vs. Commissioner of Internal Revenue (Au.ust 2*, 19*&)
'(. Commissioner of Internal Revenue vs. To"a (2eptemer 14, 2--4)
6xemption from Taxation
'4. 0u)on 2teve"orin. Corp. vs. Court of Tax Appeals (July 29, 19&&)
'%. 5anila 6le$tri$ Company vs. 8era (1$toer 22, 19'%)
'*. #avao ,ulf 0umer Corp. vs. Commissioner of Internal Revenue (July 2(, 199&)
''. Commissioner of Internal Revenue vs. Court of Appeals an" Ateneo "e 5anila >niversity (April
1&, 199')
'&. Caltex !+ilippines, In$. vs. Commission on Au"it (5ay &, 1992)
'9. :ational #evelopment Company vs. Commissioner of Internal Revenue (June (-, 19&')
&-. 2mart Communi$ations, In$. vs. T+e City of #avao (2eptemer 1*, 2--&)
&1. :itafan vs. Commissioner of Internal Revenue (July 2(, 19&')
&2. Commissioner of Internal Revenue vs. 5itsuis+i 5etal Corporation (January 22, 199-)
&(. !0#T vs. City of #avao (Au..22,2--1)
&4. Commissioner of Internal Revenue vs. Roertson (Au.ust 12, 19&*)
&%. Repuli$ of t+e !+ilippines vs. Interme"iate Appellate Court (April 2*, 1991)
&*. !+ilippine A$etylene Co., In$. vs. Commissioner of Internal Revenue (Au.ust 1', 19*')
&'. Commissioner of Internal Revenue vs. ,otam$o F 2ons, In$. (/eruary 2', 19&')
&&. 5a$e"a vs. 5a$arai. (5ay (1, 1991 an" June &, 199( G 5otion for Re$onsi"eration)
&9. 2il4air (2in.apore) !te. 0t". 8s. Commissioner of Internal Revenue (/eruary 2%, 2-1-)
9-. Commissioner of Internal Revenue vs. !ilipinas 2+ell !etroleum Corporation (April 2%, 2-12)
91. !+ilippine Airlines, In$. vs. Commissioner of Internal Revenue (July 1, 2-1()
3
Nature, Construction, Application, and Sources of Tax Laws
92. 9ila"o vs. Commissioner of Internal Revenue (1$toer (1, 19%*)
9(. Commissioner of Internal Revenue vs. Court of Appeals (/eruary *, 199')
94. A32<C3: 3roa"$astin. Corp. vs. Court of Tax Appeals (1$toer 12, 19&1)
9%. !+ilippine 3an4 of Communi$ations vs. Commissioner of Internal Revenue (January 2&, 1999)
9*. 3IR Rulin. :o. ('-<2-11 (1$toer ', 2-11)
Certain Doctrines in Taxation
A. !oAer to Tax Involves !oAer to #estroy
9'. Commissioner of Internal Revenue vs. To4yo 2+ippin. Co., 0t". (5ay 2*, 199%)
9&. Reyes vs. Alman)or (April 2*, 1991)
3. 2et<off of Taxes
99. !+ilex 5inin. Corp. vs. Commissioner of Internal Revenue (Au.ust 2%, 199&)
1--. /ran$ia vs. Interme"iate Appellate Court (June 2&, 19&&)
1-1. Repuli$ of t+e !+ilippines vs. 5amulao 0umer Company (/eruary 2&, 19*2)
C. Taxpayer 2uit
1-2. Anti<,raft 0ea.ue of t+e !+ilippines vs. 2an Juan (Au.ust 1, 199*)
1-(. Joya vs. !resi"ential Commission on ,oo" ,overnment (Au.ust 24, 199()
1-4. 0o)a"a vs. C15606C (January 2', 19&()
1-%. Aaya vs. 6"ane (/eruary 14, 2--')
*** Supplemental Textboo! "undamentals of Taxation #de Leon$
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