List of Tax Cases from Justice Dimaampao’s Lecture

1. Vitug vs. CA - G.R. No. 82027 March 29, 1990 – Survivorship Agreement
2. Delpher Trades Corp. vs. IAC - G.R. No. L-69259 January 26, 1988
3. Mindanao II Geothermal Partnership v. Commissioner of Internal Revenue, G.R. Nos. 193301 &
194637, March 11, 2013, 693 SCRA 49
4. CIR vs. SM Prime Holdings - G.R. No. 183505, February 26, 2010
5. Fort Bonifacio Development vs. CIR –G.R. Nos. 158885 & 170680, April 2, 2009, 583 SCRA 168.
6. Commissioner of Internal Revenue v. Central Luzon Drug Corporation - G.R. No. 159647, April 15,
2005, 456 SCRA 414
7. Manila Memorial Park, Inc. vs. Secretary of DSWD, 711 SCRA 302, G.R. No. 175356, December 3,
2013
8. Manila International Airport Authority (MIAA) v. Court of Appeals, G.R. No. 155650, July 20, 2006,
495 SCRA 591; Mactan Cebu International Airport Authority (MCIAA) v. Marcos, 330 Phil. 392
(1996)
9. Republic v. City of Parañaque, G.R. No. 191109, July 18, 2012, 677 SCRA 246, 258 [Per J. Mendoza,
Third Division
10. City of Lapu-Lapu v. Philippine Economic Zone Authority, G.R. No. 184203, November 26, 2014,
742 SCRA 524,
11. Mactan-Cebu International Aircport vs. City of Lapu Lapu G.R. No. 181756, June 15, 2015
12. Progressive Development Corporation vs. Quezon City, G.R. No. 36081, April 24, 1989, 172 SCRA
629
13. SMI-ED PHILIPPINES TECHNOLOGY, INC vs. CIR, G.R. No. 175410, November 12, 2014
14. SOUTH AFRICAN AIRWAYS vs CIR, G.R. No. 180356, February 16, 2010
15. Commissioner of Internal Revenue v. Court of Tax Appeals, et al., G.R. No. 106611, 21 July 1994,
234 SCRA 348
16. CIR vs. Toledo Power, G.R. No. 183880, January 20, 2014
17. Progressive Development Corporation vs. Quezon City, G.R. No. 36081, April 24, 1989, 172 SCRA
629
18. Gerochi v. Department of Energy, G.R. No. 159796, July 17, 2007, 527 SCRA 696 – Universal Charge
19. JOSE J. FERRER, JR., v. CITY MAYOR HERBERT BAUTISTA, CITY COUNCIL OF QUEZON CITY, CITY
TREASURER OF QUEZON CITY, AND CITY ASSESSOR OF QUEZON CITY, G.R. No. 210551, June 30,
2015 – Socialized Housing Tax
20. Angeles University Foundation v. City of Angeles, G.R. No. 189999, 27 June 2012, 675 SCRA 359 –
Whether the Building permit fee is regulatory in nature
21. Baloloy v. Hular, G.R. No. 157767, September 9, 2004, 438 SCRA 80, 92
22. REPUBLIC OF THE PHILIPPINES, represented by the PRESIDENTIAL COMMISSION ON GOOD
GOVERNMENT (PCGG) vs. COCOFED, ET AL. and BALLARES, ET AL. EDUARDO M. COJUANGCO JR.
and the SANDIGANBAYAN, G.R. No. 147062-64, December 14, 2001
23. COMMISSIONER OF INTERNAL REVENUE vs. S.C. JOHNSON AND SON, INC., and COURT OF
APPEALS, G.R. No. 127105, June 25, 1999 – Indirect government taxation
24. Ericsson Telecommunications Inc. vs. City of Pasig, G.R. 176667, November 22, 2007 – Direct
Double Taxation
25. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas Inc. v. Tan, 163 SCRA 371, G.R. No.
81311, June 30, 1988 – Transcendental Importance Doctrine/Doctrine of locus Standi
26. ERNESTO M. MACEDA vs. HON. CATALINO MACARAIG, JR., G.R. No. 88291, May 31, 1991
27. CHEVRON PHILIPPINES INC. vs. CIR, G.R. No. 210836, September 1, 2015 – THIS IS BERSAMIN
PENNED SO JUST GET THE DOCTRINE
28. PAGCOR vs. BIR, G.R. No. 215427, December 10, 2014 – About Section 27(c) of NIRC as amended
29. PAGCOR vs. BIR, G.R. No. 172087, March 15, 2011 – Section 109 (k)
30. Tan vs. Del Rosario, G.R. No. 109289, October 3, 1994, 237 SCRA 324 – Application of Schedular
Tax System
31. Filipinas Synthetic Fiber Corporation v. Court of Appeals, G.R. Nos. 118498 & 124377, 12 October
1999, 316 SCRA 480, 485 – It is the right to receive income, and not the actual receipt, that
determines when to include the amount in gross income
32. Commissioner of Internal Revenue v. Isabela Cultural Corporation, G.R. No. 172231, February 12,
2007, 515 SCRA 556, 563 – All events tests
33. DEUTSCHE BANK AG MANILA BRANCH vs. CIR, G.R. No. 188550, August 19, 2013
 34. SMl-Ed Philippines Technology, Inc. v. Commissioner of Internal Revenue, G.R. No. 175410,
November 12, 2014, 739 SCRA 691 – 6% Capital Gains Tax
35. SMI-ED PHILIPPINES TECHNOLOGY, INC. vs. CIR, G.R. No. 175410, November 12, 2014
36. Supreme Transliner vs. BPI - G.R. No. 165617, Feb 25, 2011
37. CIR vs. St. Luke’s Medical Center - G.R. No. 195909, September 26, 2012 – requisites for Exemption
38. CIR vs. La Salle, G.R. No. 196596, November 09, 2016- requisites for Exemption recent decision
39. CIR vs. Procter & Gamble Philippines Manufacturing Corporation, 204 SCRA 377, 1991
40. Soriano vs. CIR, G.R. No. 184450, Jan 27, 2017
41. Pacquiao vs. CTA, G.R. No. 213394, April 06, 2016
42. CIR vs. Pheonix Assurance Company, G.R. No. L-19727, May 20, 1965
43. TRIDHARMA MARKETING CORPORATION, vs. CTA, G.R. No. 215950, June 20, 2016
44. CIR v. Kudos Metal Corporation, G.R. No. 178087, 5 May 2010, 620 SCRA 232 – the one sighning
the waiver must be authorized
45. Commissioner of Internal Revenue v. Metro Star Superama, Inc., G.R. No. 185371, December 8,
2010, 637 SCRA 633, 647 – PAN is Mandatory
46. Lascona Land vs. CIR - GR 171251
47. Commissioner of Internal Revenue vs. TMX Sales Inc. 205 SCRA 184, G.R. No. 83736, January 15,
1992
48. CIR vs. Primetown, G.R. No. 162155, August 28, 2007, 531 SCRA 436
49. Commissioner of Internal Revenue v. Philippine National Bank, G.R. No. 161997, 25 October 2005,
474 SCRA 303
50. City of Manila v. Hon. Grecia-Cuerdo, G.R. No. 175273, 4 February 2014, 715 SCRA 182
51. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. KEPCO ILIJAN CORPORATION, G.R. No.
199422, June 21, 2016 – CTA en banc has no jurisdiction over Petition for annulment of judgment
of decisions of CTA division

P.S. May mga cases akong di mahanap dahil SCRA numbers lang binigay dko Makita sa internet