TAX REVIEW

CASE OUTLINE
05 November 2016
I. General Principles
1. Phil. Coconut Producers vs Republic G.R. 177857 24 Jan 2012
2. Central Luzon Drug, GR 159647, April 15, 2005 (em. d., just comp.)
3. Carlos Superdrug, GR 166494 June 29, 2007 (pol. pwr)
4. CIR vs SM Prime Holdings GR 183505 26 Feb 2010 (is pwr to tx
destructive)
5. South African Airways GR 180356 Feb 16, 2010 (set off ok)
6. Coca Cola vs Toledo, GR197561, Apr 7/14 (set off not autom.)
7. Ariete GR 164152 21 Jan 2010 (interprettn of tax laws)
8. San Miguel Corp GR 184428 23 Nov 2011
9. Diaz vs Sec. of Finance, GR 193007 July 19, 2011 (toll vs tax)
10. Estate of Benigno Toda, Jr., GR 147188, Sept14, 2004 (avoidance vs
evasion)
11. Nursery Care Corp vs Acevedo, GR 180651, July 30, 2014 (double taxn)
12. La Suerte Cigar vs CA, GR125346, 11 Nov 14 (no double taxn)
13. Smart vs Malvar, GR 204429, Feb 18, 2014 (regulatory purpose)
14. Meralco vs City Assessor, GR166102, Aug 5/15 (tax exmptns)
15. CIR vs Nippon, GR212920, Sept 16/15 (govt not estopped)
II.

Inherent Limitations

A. Public Purpose Planters Products vs Fertiphil 548 SCRA 485

B. International Comity Sec 2, Art II, Constitution
C. Territoriality CIR vs S.C. Johnson 309 SCRA 87 (int'l juridical double taxn)
D. Non delegation of Power to Tax
ABAKADA case
E. Exemption from Taxation of Gov't
Constitutional Limitations
1.
2.
3.
4.
5.
III.

Coconut Oil Refineries vs Torres 29 July 05

ABAKADA vs Ermita 01 Sept 05
Tan vs Del Rosario, Jr. 237 SCRA 324 (uniformity/equal protectn)
Southern Cross Cement vs CMAP 465 SCRA 532 (delegated auth.)
Fortune Tobacco GR 180006 28 Sept 2011 (non delegation, uniformity)

A. Estate Tax (secs 84 97)

1. Dizon, GR 140944, 30 April 2008 (eff of condoned claims )
2. Marcos II, GR 120880, June 5, 1997

3. CIR vs Reyes, GR 159694, Jan 27, 2006 (validity of asst; Sec 228)
4. Estate of Juliana Diez, GR 155541, Jan 27, 2004 (validity of asst upon

agent)
5. CIR vs CA, CTA, Pajunar, GR 123206, March 22, 2000 (allow. dedns)

B. Donors Tax (secs 98 104)

6. Republic vs Guzman, G.R. No. 132964. February 18, 2000 (elements,
donation)
7. ACCRA vs CIR, G.R. No. 120721. February 23, 2005 (gift tax)
8. CIR vs BF Goodrich, G.R. No. 104171. February 24, 1999

IV.
Excise taxes
1. Chevron Phils. GR 210836 Sept 1, 2015 en banc (sec 135 NIRC)
2. Pilipinas Shell GR 188497 Feb 19, 2014
3. Fortune Tobacco GR 180006 28 Sept 2011 (non-delegation, uniformity)
4. San Miguel Corp (above) GR 184428 23 Nov 2011 (interprttn tax laws)
5. Diageo Phils Inc. 183553. Nov. 12, 2012 (who can file claim 4 refund)
6. CIR vs PAL GR212536, 27 Aug 2014 (PD1590 not revoked by NIRC 1997)
V.

Income
1. CREBA vs Romulo GR 160756 March 9, 2010 (income, MCIT)
2. South African Airways, GR 180356, February 16, 2010 (GPB, sec
28, NIRC)
3. CIR vs CA 301 SCRA 152 (income vs capital; stock div; redemptn)
4. CIR vs CA 298 SCRA 83 (YMCA not an educl instn.; Sec. 30)
5. Republic vs Soriano GR211666 25 Feb 15 (CGT)
6. CIR vs Aquafesh GR170389 Oct20/10 (sec 27 (1,5) CGT, Sec 196
DST)
7. FEBTC vs CIR 488 SCRA 473 ( Y fm employees trust tax xempt).
8. MJOPFI vs CA & CIR, G.R. 162175, June 28, 2010 (sec. 60 Y fm
employees' trusts exempt)
9. CIR vs Pilipinas Shell, GR 192398, Sept. 29, 2014 (sec.40, 80, DST)
10. HSBC vs CIR, GR 166018, June 4/14 (elec msg not subj to DST)
11. CIR vs La Tondena, GR175188, July 15/15 (Sec. 196, DST)

VI.

Expenses
1. PRC vs. CA 256 SCRA 667 (req. for bad debts exp.)
2. China Bank vs CA 336 SCRA 179 (cap gain/loss)
3. CIR vs General Foods 401 SCRA 545 (req. for advertising exp.)
4. CIR vs CTA 127 SCRA 9 (2 kinds of expenses)

VII. Income Taxation

1. Cyanamid vs CA 322 SCRA 638 (Imp. Acc. Earnings tx)
2. Manilabank 499 SCRA 782 (MCIT)
3. Filinvest GR 163653, July 19, 2011 (sec. 40 c )
4. CIR vs PHILAMGEN, GR175124 Sept 29/10 (sec. 76 Final Adj Ret)
5. CIR vs McGeorge GR174157 Oct20/10 (sec 76 irrevocable but unused...)
6. Belle vs CIR GR 181298 Jan10/11 (sec76 option irrevocable)
7. CIR vs Sony GR178697 Nov17/10 ( dole out not Vatable: subj to Ytx)
8. Exxon GR 180909 Jan19/11 (sec135 excise tx: proper party to claim ref)
9. CIR vs PNB GR 180290, Sept 29, 2014 (w/holding tax cert.)
10. Rep vs PAL GR209353 July 6,15 (in lieu of all other taxes clause)
VIII.
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7.
8.
9.

VAT
Eastern Telecom 183531, Mar 25, 2015 (effect if no 0 rated on invoice)
AT&T vs CIR, GR182364, Aug 3/10 (req for tx refund in 0 rated tranxs)
Atlas, GR 159471, January 26, 2011. Voluminous records. Evidence.
San Roque Power GR 187485 12 Feb 2013 (Secs 112 and 229) en banc
CBK Power GR 202066, Sept 30, 2014 ( ) en banc
Silicon Phils GR 173241, March 25, 2015 (rules on prescriptv prds)
Toledo Pwr GR 195179 Aug 10, 2015 (sec 112; 120 + 30 days = rules)
CE Luzon Geothermal GR 200841-42 Aug 26, 2015
Cargill Phils, GR203774, 11 Mar 15 (applicability)

IX.

Assignment

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
X.

Tax Remedies

Assignment: Compare

Ungab vs Cusi 97 SCRA 877 (ass. not a pre requisite)

CIR vs CA 257 SCRA 200 (Fortune Tobacco case)

Cases on Assessment
1. CIR vs BPI, 521 SCRA 373. Apr 2007
2. Barcelon vs CIR GR 157064 07 Aug 06 (prescriptn)
3. FMF Dev't Corp 556 SCRA 698 (Sec 222 (b) NIRC)
4. Kudos Metal, 178087 May 2010. waiver
5. Metro Star Superama, GR 185371, Dec 8, 2010. PAN part of due process.
6. Allied Bank, 611 SCRA 692. Feb 2010. Estoppel.
7. Gonzales & LM Camus Eng'g, GR 177279 Oct 13, 2010. Final ass't.

Cases on Prescription
1. BPI vs CiR 139736. Oct 17, 2005
2. BPI vs CIR 174942. Mar 7, 2008
3. CIR vs. Phil Global 167146. Oct 31, 2006
4. Hambrecht & Quist, GR 169225, Nov 17, 2010. Reinvestigation.
Tax Credit/Refund
1. CIR vs PNB 161997. Oct 25, 2005
2. Silkair, 544 SCRA 100. Feb 2008
3. Smart, GR 179045 August 25, 2010. Withholding agent can file claim.
4. Fortune Tobacco 559 SCRA 160 (solutio indebiti)
5. FEBTC, 173854. Mar 15, 2010. Requisites
XI.

Local Government Taxation

1. NPC vs Cabanatuan 401 SCRA 259
2. FDCP GR 203754 16 June 15 (local autonomy)
3. Ferrer GR210551 30 June 15 (reg. purpose)
4. PHILRECA vs DILG 403 SCRA 558
5. PLDT vs Laguna 467 SCRA 93
6. Coca Cola vs Manila 493 SCRA 279 (procedure re: tax ordinance)
7. Petron vs Tiangco 551 SCRA 484 (limitn of pwrs of LGUs)
8. San Juan vs Castro 541 SCRA 526 (protest)
9. Berdin vs Mascarias 526 SCRA 592 (tax ord)
10. Lepanto vs Ambanloc, GR. 180639, 6/29/10 extractn of minerals
11. NPC vs Bataan GR180654 21 Apr 2014 (fr. tax; proper party)

XII. Real Property Taxation

1. MCIAA vs Marcos 261 SCRA 667 (mciaa is a gocc)
2. MIAA vs CA 495 SCRA 591 (miaa not a gocc)
3. MCIAA vs Lapu-lapu, GR 181756, 15 June 2015
4. PFDA vs CA 534 SCRA 490 (govt instrmntlty exempt from realty tax)
5. PPA vs Curata GR 154211, June 22, 2009 (PPA is a govt instrmntlty)
6. Angeles Univ. vs City GR 189999 27 June 2012 (A-D-E used.)
7. NPC vs Quezon GR 171586 25 Jan 2010 (A-D-E used.)
8. Pasig vs PCGG, GR 185023, 24 Aug 2011
9. Demaala GR199752 17 Feb 15 (SEF of less than 1%)
10. Meralco GR166102, Aug 5/15
11. Lapu-Lapu vs PEZA, GR184203 26 Nov 14 (govt instrumentality)
XIII.

Tariff & Customs Code

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17.

Chia vs Acting CoC 177 SCRA 755 (Searches, jurisxn) sample warrant
Chua vs Villanueva GR 157591 16Dec2005 (primary jurisxn)
COC vs CA 481 SCRA 109 jurisxn retroacts
SBMA 160270. April 23, 2010 jurisxn
Pilipinas Shell GR161953 06 Mar 2008 collectn suit
COC vs CTA & PCOC, GR 132929 27 Mar 2000 (sec 1603) fraud
Farolan, Jr. vs CTA 217 SCRA 299 no fraud
CIR vs CTA 171516-17. Feb 13, 2009 (sec 102; fraud)
Garcia vs Exec. Sec. 211 SCRA 219 (Sec. 401; tariff powers)
Akbayan vs Aquino 170516. July 16, 2008 (treaty nego)
Jardeleza 165265. Feb. 6, 2006 undeclared baggage = smuggling
El Greco 177188. Dec. 4, 2008 (fake dox)
CoC vs Manila Star Ferry, Inc. 227 SCRA 317 fine only
Feeder Intl vs CA 197 SCRA 842 forfeiture*compare Mla Star Ferry case
Acting CoC vs CTA 129 SCRA 70
Paterok vs CoC 193 SCRA 132
BOC vs Devanadera GR 193253 Sept 8, 2015 (jurisxn; 3601, 3602, 3611)

XIV. Special Tax Laws

1. R.A. 8752 Anti-Dumping Duty
2. R.A. 8751 Countervailing Duty
3. R.A. 8800 Safeguard Measures Act
Case:
Southern Cross Cement vs CMAP 465 SCRA 532 (Safeguard Measures
Act)