Tax cases

GENERAL PRINCIPLES OF TAXATION

I. Meaning, Nature, Basis, Characteristics and Purpose of Taxation

B. Meaning of taxation and taxes

Commissioner v Algue 158 SCRA 9

Francia v IAC 162 SCRA 753

Domingo v Garlitos 8 SCRA 443

Reyes v Almanzor 26 April 1991

B. 2 Tax distinguished from other terms

License/special assessment/debt/toll/penalty/subsidy/revenue

Progressive Development v QC 172 SCRA 629

Compania de Tabacos v City of Manila 8 SCRA 367

Morcoin v City of Manila 1 SCRA 310

C. Essential Characteristics of tax

Gaston v Republic Planters 158 SCRA 626

D. 2. Benefit-received principle

Commissioner v Algue 158 SCRA 9 (supra)

E. Purpose/Objectives of taxation

Revenue

PAL v Edu 164 SCRA 320

Commissioner v Algue (supra)

E. General/fiscal/revenue special or regulatory

PAL v Edu (ibid)

Tio v Videogram Regulatory Board (ibid)

E. 2 Non-revenue

Tio v Videogram Regulatory Board 151 SCRA 208

Republic v Bacolod Murcia 17 SCRA 632

Lutz v Araneta 98 Phil 150

F. 2. Direct/indirect taxes

Commissioner v John Gotamco 148 SCRA 36

F. 3. Personal/poll/or capitation/excise

Villanueva v City of Iloilo 26 SCRA 578

Association of Customs Brokers v Municipal Board 93 Phil 106

F. 4. Ad valorem/specific

We Wa Yu v City of Lipa 99 Phil 975

F. 5. B. Progressive

Kapatiran v Tan 163 SCRA 372

II. NATURE AND LIMITATIONS OF THE POWER OF TAXATION

A. Nature of power of taxation

Kapatiran v Tan 163 SCRA 372

Roxas v CTA 23 SCRA 276

A. 2. Extent of the Legislative Power

Sison v Ancheta 130 SCRA 654

Kapatiran v Tan 163 SCRA 372

Reyes v Almanzor (ibid)

B 1 Requirement for public purpose

Pascual v Sec of Public Works 110 Phil 331

Tio v Videogram Regulatory Board (ibid)

Gaston v Republic Planter (ibid)

B 2 a Delegation to local governments

Saldana v City of Iloilo 104 Phil 28

City of Cebu v Urot 144 SCRA 710

Progressive Development v QC 172 SCRA 629

B 2 b Veto of appropriation, revenue, tariff bills by the President

Gonzalez v Macaraig 19 November 1990 90 SCRA

B 3 Exemption of government entities, agencies and instrumentalities

Napocor v Presiding Judge (ibid)

B 5 Limitation of territorial jurisdiction

Commissioner v BOAC 149 SCRA 395

Iloilo Bottlers v City of Iloilo 164 SCRA 607

Reagan v Commissioner 30 SCRA 968

 C. Constitutional Limitations

C 1. Due process of law

Sison v Ancheta 130 SCRA 654

Villegas v Hiu Chiong Tsai Pac Ho 66 SCRA 270

C 2 Equal protection of laws

Sison v Ancheta (ibid)

Manila Race Horse v Dela Fuente 88 Phil 60

Pepsi Cola v Mun of Tanauan, Leyte 69 SCRA 460

Eastern Theatrical v Alfonso 83 Phil 852

Uy Matias v City of Cebu 93 Phil 300

Reyes v Almanzor (ibid)

Gonzalez v Macaraig 190 SCRA

Napocor v Presiding Judge 190 SCRA 477

C 3 Uniformity and equity in taxation

Kapatiran v Tan 163 SCRA 27

Commissioner v Lingayen Gulf 164 SCRA 27

Villanueva v City of Iloilo (ibid)

Pepsi Cola v City of Butuan 24 SCRA 936

Association of Customs Brokers v Municipal Board 93 Phil 107

C 6 Prohibition against infringement of religious freedom

American Bible Society v City of Manila 101 Phil 386

C 8 Prohibition against taxation of religious, charitable entities and educational entities

Abra Valley College v Aquino 162 SCRA 106

III SITUS OF TAXATION AND DOUBLE TAXATION

B Situs of subjects of taxation

Wells Fargo v Collector 70 Phil 325

C Multiplicity of Situs

Collector v Lara 102 Phil 813

D 2 Instances of double taxation in its broad sense

Villanueva v City of Iloilo 26 SCRA 526

D 3 Constitutionality of double taxation

City of Baguio v de Leon 25 SCRA 938

Pepsi Cola Bottling Co v. City of Butuan 24 SCRA 788

Sanchez v Collector 97 Phil 687

City v Inter gas Service 99 Phil 847

SOURCES OF TAX LAWS; PAYMENT, AVOIDANCE,
EXEMPTION, REMEDIES
IB1

Interpretation of tax laws

Nature of internal revenue laws

Hilado v Collector 100 Phil 288

Republic v Oasan 99 Phil 934

Lorenzo v Posadas 64 Pihl 353

B2

Construction of tax laws

Collector v La Tondena 5 SCRA 665

B3

Application of tax laws

Hijo Plantation v CB 164 SCRA 192

Com v Mega Gen 166 SCRA 166

Com v Filipinas Cia de Seguros 107 Phil 1055

Cebu Portland v Collector 25 SCRA 789

ABS-CBN v CTA 108 SCRA 143

B3b

Force and effect of revenue regulations

Alhambra v CTA 134 SCRA 29

B3b

Application and interpretation of administrative rulings, opinions and regulations

Hijo Plantation v CB 164 SCRA 192

Com v Burroughs ltd 142 SCRA 324

Effect of repeal

Hilado v Collector 100 Phil 288

Com v Mega 166 SCRA 166

B3b1

Mandatory and directory provisions of tax laws

Roxas v Raferty 37 Phil 958

Aragon v George 85 Phil 246

Francia v IAC 162 SCRA 754

Bagatsing v Ramirez 74 SCRA 306

III MEANS OF AVOIDING OR MINIMIZING THE BURDEN OF TAXATION

III B Evasion

Republic v Gonzales 13 SCRA 633

III C

Avoidance

Delpher Traders corp v IAC 157 SCRA 349

D1a

Tax remission/tax condonation/tax amnesty

Surigao Con Min v Collector 9 SCRA 728

People v Castaneda 165 SCRA 327

D 1b

Kinds of tax exemption

Comm v Phil Ace Line 25 SCRA 913

D1d

Rationale and grounds for exemption

Davao Light v Com 44 SCRA 122

D1e

Nature of tax exemption

Wonder Mech v CTA 64 SCRA 555

Atlas Fertilizer v Commissioner 100 SCRA 556

D1f

Construction of statutes granting tax exemption

Northern Lines v CTA 163 SCRA 25

Luzon Stevedoring v CTA 163 SCRA 647

Tan Kim Kee v CTA 7 SCRA 970

Coll of Customs v Phil Acetylene Company 39 SCRA 70

Manila Electric Company v Vera 67 SCRA 352

PT&T v COA 146 SCRA 190

Examples of law provisions granting tax exemption

By special laws

Com v Phil Ace Line 25 SCRA 912

By treaty/agreement

Reagan v Comm of Int Revenue 30 SCRA 968

Com v PJ Kiener 65 SCRA 142