SAN BEDA COLLEGE ALABANG

SCHOOL OF LAW
TAXATION II
ATTY. DEBORAH S. ACOSTA-CAJUSTIN
SECOND SEMESTER SY 2018-2019

RA No. 10963, Tax Reform for Acceleration and Inclusion (TRAIN)

ESTATE TAX

(Sec. 84-97. Sec. 104, NIRC, Revenue Regulations No. 17-93, Estate Tax Regulations, as
amended by RR 2-2003, dated December 16, 2002, RR 12-2018, March 15, 2018)

 Lorenzo v. Posadas, G.R. No. 43082, June 18, 1937

 Elegado v. CTA G.R No. L-68385, May 12, 1989
 Dizon v. CTA, G.R No. 140944, April 30, 2008
 Aznar v. CTA, G.R. No L-20569, August 23, 1974
 San Agustin v. CIR, G.R. No. 138485 September 10, 2011
 CIR v. Reyes, G. R. 159694 January 27, 2006
 Marcos v. CA G.R No 120880, June 5, 1997
 PNB v. Santos G.R. No 208293, December 10. 2014

GROSS ESTATE - Rule for imposition

1. Resident non-resident alien

2. Reciprocity of exemption (Collector v. Fisher, 1 SCRA 93)
3. Valuation of gross estate
4. Decedent's interest
a. Transfers in contemplation of death
b. Revocable transfers
c. Property passing under general appointment
d. Proceeds of life insurance
e. Prior interest
f. Transfer for insufficient consideration
5. Exclusion from gross estate: capital of surviving spouse
6. Deduction from gross estate
a. Funeral expenses
b. Judicial expenses
c. Claims v. the estate
d. Claims v. insolvent persons
e. Unpaid mortgages and losses
f. Property previously taxed - vanishing deductions
g. Transfer for public purpose
7. Family home
a. Share in the conjugal property
8. Standard deduction
9. Tax credit for estate taxes

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 10. Exemption of certain acquisitions
11. Tax returns
a. Time to file and notice
b. Payment of Tax
c. Obligations of executor, administrator, officers, others

DONOR’S TAX
(Sec. 98-103, RR 12-2018, March 15, 2018)

 Lladoc v. Commissioner of Internal Revenue, G.R. No. L-19201, June 16, 1965
 Abello, et. al. v. Commissioner of Internal Revenue, G.R. No. 120721, February 23,
2005
 The Philippine American Life and General Insurance Company v. The Secretary of
Finance and Commissioner of Internal Revenue G.R. No. 210987, November 24, 2014
 Commissioner of Internal Revenue v. B.F. Goodrich Phils., Inc. (now Sime Darby
International Tire Co., Inc.) and the Court o/Appeals, G.R. No. 104171, February 24,
1999

1. imposition of gift tax

2. Transfer of inadequate consideration
3. Exemption from gift tax
4. Tax credit
5. Tax return (time and filing and payment)
6. Political contributions: tax treatment)

INCOME TAXATION

GENERAL PRINGPLES

1. Features of Philippine Income Taxation

a. Tax Situs
i. Nationality
ii. Residence
iii. Source
b. Progressive v. Regressive System of Taxation
c. Global v. Schedular System of Taxation

2. General Principles of Income Taxation (Sec. 23, NIRC)

3. Scope of lncome Taxatlon

a. Definition of Terms (Sec. 22, NIRC)
b. Taxpayer (Sec. 22, NIRC)
c. Persons (Sec. 22(N). NIRC)
d. “Persons liable to tax” CIR v. Procter & Gamble, 204 SCRA 378

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INCOME

1. Income
a. Definition
b. Difference between Capital and Income, Madrigal v. Rafferty, 38 Phil 14
c. Difference between Receipts and Income
d. Requisites for Income to be Taxable
e. Test in Determining income/Doctrines on Determination of Taxable Income
i. Realization Test/Severance Theory
1. Eisner v. Macomber, 252 US 89
ii. Claim of right doctrine
1. Commissioner v. Tours Specialist, 183 SCRA 402
2. Commissioner v. Javier, 199 SCRA 824
iii. Income from whatever source
1. Sec. 50, Regulations No. 2
2. Gutierrez v. Collector, 101 Phil. 713
3. James v. US, 366 US 213
4. Commissioner v. Glenshaw Glass, 348 US 426
iv. Economic benefit test

CLASSIFICATION OF INCOME TAXPAYERS

1. Individuals
a. Citizens (Sec. 1-2. Art. IV, Constitution)
i. Resident Citizens
ii. Non-Resident Citizens (Sec. 22(E), NIRC)
b. Alien
i. Resident Alien (Sec. 22(F), NIRC, Sec. s, RR No. 2)
ii. Non-Resident Alien (Sec. 22(G), NIRC)
1. Engaged in trade or business
2. Not engaged in trade or business
c. General Professional Partnerships (Sec. 22(B), NIRC)
i. Tan v. CIR, GR L-109289, October 3, 1994)

2. Estates and Trusts

a. Definition of "Estate" & "Trusts"
b. RR 11-2008
c. CIR v. Visayas Electric. 23 SCRA 715
d. CIR v. CA, CTA, GCL Retirement Plan, 207 SCRA 487
e. Vda. De Esconde v. CA, 253 SCRA 66
f. Guy v. CA, GR No. 165849. Dec. 10, 2007
g. Miguel J. Ossorio Pension Foundation, Inc. v. CA and CIR, G.R. No. 162175,
June 28, 2010

3. Corporations (Sec. 22(B), NlRC)

a. Domestic Corporation (Sec. 22(C), NIRC)
i. Co-ownership, Art. 484, Civil Code

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 b. Foreign Corporation (Sec. 22(D), NIRC)
i. Resident Foreign Corporation (Sec. 22(H), NIRC)
ii. Non-Resident Foreign Corporation (Sec. 22(l), NIRC)
c. Cases
i. Lorenzo Ona v. CIR, 45 SCRA 74
ii. Evangelista v. Collector, 102 Phil. 140
iii. Pascual v. CIR, 166 SCRA 560
iv. Afisco Insurance Corp. v. CIR, G.R. No. 112675, January 25, 1999
v. Collector v. Batangas Transportation Co., L-9692, January 6, 1958
vi. Gatchalian v. Collector, 67 Phil. 666
vii. Reyes v. Commissioner, 24 SCRA 198
viii. Philex Mining Corp. v. Commissioner, GR No. 148187, April 16, 2008
ix. Air Canada v. CIR, G.R. No. 169507, January 11, 2016

GROSS INCOME

1. Taxable Income
a. Sec. 31. NIRC
b. Sec. 36-38, Rev. Reg. No. 2

2. Gross Income
a. General Definition, Sec. 32(A), NIRC
i. Compensation
1. Sec. 32(A)(1), NIRC
2. Sec. 2.78.1(A), Rev. Reg. No. 2-98, as amended by Secs. 1 and 2
of Rev. Reg. No. 10-2008
3. Fringe Benefits
a. Sec. 33, NRC
b. Sec. 2.33, Rev. Reg. 3-98, as amended by Rev. Reg No.
10-2000 and further amended by Rev. Reg. No. 5-228
c. Collector v. Henderson, 1 SCRA 649
d. CIR v. Efren P. Castaneda, G.R. No. 96016, Oct. 17, 1991
ii. Income from business or exercise of profession
1. Sec. 43-47, Rev. Regulations No. 2
iii. Rents
iv. Gains derived from dealings in property
i. Ordinary Gains and Losses
a. Ordinary Income (Sec. 22(Z), NIRC)
b. Ordinary Loss (Sec. 22(Z), NIRC)
ii. Capital Gains and Losses
a. Capital gains on stocks
b. Capital gains on real properly
c. Capital gains on capital assets
d. Capital Assets (Sec. 39(A)(1), NIRC)
e. Nat Capital Gain (Sec. 39(A)(2), NIRC)
f. Net Capital Loss (Sec. 39{A)(3), NIRC)
g. Holding Period (Sec. 39(B), NIRC)

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 h. Limitation on Capital Losses (Sec. 391(C), NIRC)
i. Net Capital Loss Carry Over (Sec. 39(D), NIRC)
iii. Real property: Ordinary v. Capital Assets
a. Rev. Reg. 7-2003
iv. Recognition of Gains and Losses
a. Sec. 40. NIRC
b. Rev. Reg. No. 18-2001
v. Interest
vi. Royalties
vii. Dividends
v. Sec. 73. NIRC
vi. CIR v. CA. CTA & ANSCOR, GR No. 108576, January 30, 1999
vii. Eisner v. Macomber. 252 US 89
viii. Annuities
ix. Prizes and winnings
x. Pensions
xi. Partners' distributive share in a general partnership (Sec. 26, NIRC)
xii. Income from whatever sources

4. Exclusions from Gross Income

a. Sec. 32(B), NIRC
b. Sec. 2.78.1(B), Rev. Reg. 2-98
c. De Minimis Benefits
i. Rev. Reg. No. 10-2008; RMC 50-2018, May 11, 2018
d. GO & Castaneda, GR No. 96016, October 17, 1991

5. Income from sources and outside the Philippines (Sec. 42, NIRC)
a. Income from sources within the Philippines (Sec, 42(A), (B) NIRC)
b. Income from sources outside the Philippines (Sec. 42(C), (D), NIRC)
c. Income from sources partly within and partly outside the Philippines (Sec. 42
(E), NIRC)

DEDUCTIONS

1. Ordinary and Necessary Trade, Business or Professional Expenses

a. In General
i. Sec. 34(A)(1)(a) NIRC
ii. Rev. Reg. No. 10-2002
b. "Ordinary" and "Necessary' Expenses
c. Test of Deductibility
iii. ESSO v. CIR. 175 SCRA 149
iv. Zamora v. Collector. 8 SCRA 16
d. Test of Reasonableness
v. CM Hoskins & Co.. Inc. v. Commissioner. 30 SCRA 434
e. Substantiation Requirement
vi. Sec. 34 (A)(1)(b), NIRC
vii. Sec. 34 (K), NIRC

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 f. Other Cases
viii. CIR v. CTA & Smith Kline a French Overseas CO (Phil. Branch) L-54108,
January 17, 1984
ix. Gancayco v. The Collector, L-13325, April 20, 1961

2. Interest
a. Sec. 34(B), NIRC
b. Sec. 36(B), NIRC
c. Rev. Reg, No. 13-2000
d. RMC no. 31-2009
e. Cases:
x. Palanca v. CIR, 18 SCRA 496
xi. Paper Industries Corp. v. CA, CIR & CTA, 250 SCRA 434
xii. Collector v. Prieto. 109 Phil. 592

3. Taxes
a. Sec. 34(C), NIRC
b. Allowable deduction
c. Allowable tax credit
d. d. CIR v. Lednicky GR No. L-18169 July 31, 1964
e. Gutierrez v. Collector 14 SCRA 33

4. Losses
a. Ordinary Losses
xiii. Sec. 34(D), NIRC
xiv. Rev. Reg 12-77
xv. RMO 31-2009
b. Net Operating Loss Carry Over (NOLCO)
i. Sec 34(D)(3), NIRC
ii. Rev. Reg. 14-2001
c. Other Types of Losses
iii. Capital Losses (Sec. 34(D)(4), NIRC
iv. Losses from Wash Sales (Sec. 34(D)(5), 38, NIRC)
v. Wagering Losses (Sec. 34(D)(6), 38, NIRC)
vi. Abandonment Losses (Sec. 34 (D)(7), NIRC)
d. Cases
vii. Plaridel Surety & Insurance Co v. CIR. 21 SCRA 1187
viii. Fernandez Hermanos Inc. v. CIR. 29 SCRA 553
ix. China Bank Corp CA, CIR, CTA. 336 SCRA 178

5. Bad Debts
a. Sec. 34(6), NIRC
b. Rev. Reg. 5-99
c. Rev. Reg. 25-2002
d. Collector v. Goodrich International Rubber Co.. 21 SCRA 1336
e. Fernandez Hermanos, Inc. v. CIR, 29 SCRA 553

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6. Depreciation
a. Sec. 34(F), NIRC
b. Methods of Depreciation
i. Straight Line Method
ii. Declining Balance Method
iii. Sum of the Years Digit Method
c. Special Rules on Depreciation
i. Private Educational Institutions (Sec. 34(A)(2), NIRC)
ii. Petroleum Operations (Sec. 34(F)(4))
iii. Mining Operations (Sec. 34(F)(5))
iv. For Nonresident Aliens Engaged in Trade or Business or
Resident Foreign Corporation (Sec. 34(F)(6))
d. Cases:
i. Basilan Estate, Inc. v. Commissioner, 21 SCRA 17
ii. Zamora v. Collector, 8 SCRA 163
iii. Fernandez Hermanos Inc. v. CIR, 29 SCRA 553

7. Depletion
e. Sec. 34(G), NIRC

8. Charitable and Other Contributors

f. Subject to Limitation (Sec. 34(H)(1), NIRC)
g. Deductible in Full (Sec. 34(H)(2))
h. Rev. Reg. No. 13-98
i. RMC No. 14-2008
j. RMC 88-2007
k. Roxas v. CTA 23 SCRA 276

9. Research and Development (Sec 34(l), NIRC)

10. Pension Trust Sec. 34(L), NIRC)

11. Optional Standard Deduction (Sec. 34(L), NIRC) – See TRAIN

a. Rep. Act. No. 9504
b. RR 16-2008

12. Premium Payments on Health/Hospitalization Insurance (Sec. 34(M), NIRC) – See

TRAIN

13. Allowance for Personal and Additional Exemption - See TRAIN

a. RR 10-2008
b. Personal Exemption (Sec. 35(A), NIRC)
c. Additional Exemption
i. Sec. 35(B), NIRC
ii. Definition of Dependent
d. Change of Status (Sec. 35(C), NIRC)

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 e. Personal Exemption Allowable to Nonresident Allen Individual (Sec.
35(D) NIRC)
f. Estates and Trusts (Sec. 62, NIRC)
g. Case:
i. Madrigal v. Rafferty. 39 Phil 414

14. Items not Deductible

a. Bribes, Kickbacks (Sec. 34(A)(1)(c), NIRC)
b. Sec. 36. NIRC
c. Goncayao V. Collector, 1 SCRA 980

TAX BASE AND TAX RATES

ii. Individuals
a. Resident Citizens and Resident Aliens (Sec 24, NIRC), RR 23-2018
i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c) NIRC)
ii. Passive Income
1. Interest, Royalties, Prizes and Other Winnings
a. Sec. 24(B)(1), NIRC
b. Sec. 22(FF), NIRC
c. Rev. Reg. 10-98
iii. Dividends (Sec 24 (B)(2), NIRC)
iv. Capital gains on shares of stock
1. Sec. 24(C), NIRC
2. Rev. Reg. 6-2008
v. Capital gains on real property
1. Sec. 24(D)
2. Civil Code definition of Real Property (Art 415, Civil Code)
3. Rev. Reg. 8-98
4. Rev. Reg. 13-99
5. Rev. Reg, 14-2000
b. Non-Resident Aliens (Sec 25. NIRC)
i. Engaged in trade or business
1. Taxable Income (Sec. 25(A)(1), NIRC)
2. Passive Income (Sec. 25(A)(2), NIRC)
3. Capital gains (sec. 25(3), NIRC)
ii. Not engaged in trade or business (Sec. 2S(B), NIRC)
iii. Special Aliens (see. 25 (C), (D) & (E), NIRC)
1. RMC 41-2009
c. Members of General Professional Partnerships (Sec. 26, NIRC)

 Soriano, et. al. v. Secretary of Finance, et al., GR Nos. 184450, 184508, 18458 185234,
January 24, 2017

2. Corporations
a. Domestic Corporations (Sec. 27, NIRC)
i. In General (Sec. 27(A), NIRC)

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 ii. Special Corporations (Sec. 27(B), (C), NIRC)
iii. Passive Income
iv. Interest, Royalties (Sec. 27(D)(1) & (3) NIRC)
v. Dividends (Sec. 27(4), NIRC)
vi. Capital gains (Sec. 27(D)(2) & (5), NlRC)
b. Resident Foreign Corporations (Sec. 28, NIRC)
i. In General (Sec. 27(A), NIRC)
1. N.V. Reederit Amsterdam v. Commissioner, GR No. 46029, June
23, 1988
ii. Special Foreign Corporations
iii. International Carriers
1. Sec. 28(3), NIRC
2. Rev. Reg. 15-2002
iv. Offshore Banking Units
1. Sec. 28(4), as amended, NIRC
2. Rev. R88- 10-98
3. Rev. Reg. 10-76
4. Rev. Reg- 14-77
v. Regional or Area Head Quarters and Regional Operating
Headquarters
1. Sec. 22(DD), NIRC
2. Sec. 22(EE), NIRC
3. Sec. 28 (A)(6), NIR
vi. Branch Profit Remittance Tax (Sec. 28(A)(5), NIRC)
1. Marubeni Corp v. Commissioner, 177 SCRA 500
2. Bank of America NT & SA v. CA & CIR, 234 SCRA 302
3. RMC 55-80
vii. Passive Income
1. Interest (Sec, 28(A)(7)(a) & (b), NIRC)
2. Dividends (Sec 28(A)(7)(d), NIRC)
3. Capital gains (Sec. 28(A)(7)(¢), NIRC)
viii. Subsidiary v Branch of a Foreign Corporation
c. Non-resident Foreign Corporation
i. In General (Sec. 28(B)(1), NIRC)
ii. Special Non Resident Foreign corporations (Sec. 28(8)(2), (3) & (4)
NIRC)
iii. Passive Income
1. Interest (Sec. 28(B)(s)(a)
2. Dividends (Sec. 28(B)(5)(b)
3. Commissioner v. Procter & Gamble PMC, 160 SCRA 560, 204
SCRA 377
4. Commissioner v, Wonder Phils., 160 SCRA 573
5. Marubeni Corp v. Commissioner, 177 SCRA 500
iv. Capital gains (Sec. 28(B)(5)(¢), NIRC)
d. Minimum Corporate Income Tax ("MCIT")
i. On Domestic Corporation (Sec. 27(E), NIRC)
ii. On Resident Foreign Corporation (Sec. 28(A)(2), NIRC)

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 iii. Rev. Reg. 9-98
iv. RMC 4-2003
v. Rev. Reg. 12-2007
e. improperly Accumulated Earnings Tax
i. Sec. 29, NIRC
ii. Rev. Reg. 2-2001
iii. Manila Wine Merchants Inc. v. CIR, 127 SCRA 483
iv. Commissioner of Internal Revenue v. Tucson, Jr., 173 SCRA 397
v. Cyanamid v CA. 322 SCRA 639
f. Exemption from Tax on Corporation
i. Sec. 30, NIRC
ii. Sec. 24, Rev. Reg. No. 2
iii. Secs. 25-32, 35, Rev. Reg. No. 2
iv. CIR v St. Luke's Medical Center, Inc., GR No. 203514

PARTNERSHIP

1. Taxation of General Partnership

2. Taxation of General Professional Partnership

ESTATE & TRUST

1. Secs. 60-66 NIRC

ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

1. Secs. 43-50 NIRC

2. Accounting Periods
a. Taxable Year (Sec. 22(P), NIRC)
b. Calendar year
c. Fiscal Year (Sec 22(Q), NIRC)
3. Accounting Methods
a. Cash Basis
b. Accrual Basis
i. Filipinas Synthetic Fiber Corp. v. CA, 316 SCRA 480
c. Long-term Contracts
i. Sec. 48, NIRC
ii. Sec. 44, Regulations No. 2
d. Installment Basis
i. Sec. 49. NIRC
ii. Sec. 51, Regulations No. 2

RETURNS AND PAYMENT OF TAX

1. Secs. 51-S9, NIRC

2. Individuals
a. Sec. 51, NIRC

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 b. Sec. 56, NIRC
c. Sec. 74, NIRC
d. Substituted Filing – Sec. 2.83.4 of RR 2-98, as amended by Sec. 4, RR3-2002 and
further amended by Sec. 6, RR 10-2008
3. Corporations
a. Sec. 52, NIRC
b. Sec. 56, NIRC
c. Secs. 75-77, NIRC
4. Estates and Trusts (Sec. 65, NIRC)
5. General Professional Partnerships (Sec. 55, NIRC)

WITHHOLDING TAXES

1. Withholding on Wage:
a. Secs. 78-83, NIRC
b. Sec. 2.79 of RR 2-98, as amended, and amended further by Secs. 3-4 of RR 10-
2008 and RR 11-2008
2. Withholding Tax on Source
a. Final Withholding Taxes (Sec. 57(A), NIRC)
b. Creditable Withholding Taxes or Expanded Withholding Tax (Sec. 57(B),NIRC)
3. Returns & Payments (Sec. 58, NIRC)
a. Resident Citizens and Resident Aliens (Sec. 24, NIRC)
i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income
b. Resident Citizens and Resident Aliens (Sec. 24, NIRC)
i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income
c. Resident Citizens and Resident Aliens (Sec. 24, NIRC)
i. Taxable Income (Sec. 24(A)(1)(B), (b) & (c), NIRC)
ii. Passive Income
d. Resident Citizens and Resident Aliens (Sec. 24, NIRC)
i. Taxable Income (Sec. 24(A)(1)(B), (b) & (c), NIRC)
ii. Passive Income
e. Resident Citizens and Resident Aliens (Sec. 24, NIRC)
i. Taxable Income (Sec. 24(A)(1)(B), (b) & (c), NIRC)
ii. Passive Income

 LG Electronics v. CIR, GR No. 165451, December 3, 2014 -Tax amnesty

 CIR v. APO Cemet Corporation, GR No. 193381, February 8, 2017

VALUE-ADDED TAX

1. Secs. 105-115. NIRC, as amended by RA 8424 & RA 9238, February 5, 2004 and RA
9338, effective July 1, 2005, implemented by RR 16-2005 (November 1, 2005) and RR
4-2007 (February 7, 2007); RR No. 13-2018, March 15, 2018
2. Atlas Consolidated v. GR, GR No. 146221, September 25, 2007
3. RR 7-95

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4. RMO 39-95
5. RMC 1-96 up to 7-96
6. Are Reimbursements subject to VAT?
a. CIR v. Court of Appeals, et al., G.R. No. 125355, March 30, 2000
b. See also RMC 9-2006, January 25, 2005; RMC No. 39-2007, January 22, 2007
7. RR 13-97
8. RR 7-99
9. RMC 74-99
10. American Express v. Commissioner, SC G.R. 152609, June 28, 2005
11. CIR v. Burmeister and Wain, G.R. No. 153205, January 22, 2007
12. CIR v. Magsaysay Lines, G.R. No. 146984, July 28, 2006
13. RA No. 9361, December 31, 2006, as implemented by RR No. 2-2007 (December 29,
2006)
14. CIR v. Seagate Technology Phils.. G.R. No. 153866, February 11, 2015
15. Medicard Philippines, Inc v. CIR, G.R. No. 222743, April 5, 2017
16. Microsoft Philippines, Inc. v. CIR, G.R. No. 180173, April 6, 2011
17. CIR v. Sony Philippines, Inc. G.R. No. 178697, November 17, 2010
18. KEPCO Philippines Corporation v. CIR, G.R. No. 181858, November 24. 2010
19. AT&T Communications Services Philippines, Inc. v. CIR, G.R. No. 182364, August 3,
2010
20. Silicon Philippines, Inc. v CIR, G.R. No. 172378, January 12 2011
21. Renato v. Diaz and Aurora Timbal v. Secretary of Finance, G.R. No. 193007, July 19,
2011
22. PAGCOR v. BIR, G.R. No. 172087, March 15, 2011
23. Commissioner of Internal Revenue v. Aichi Forging Company of Asia, G.R. No. 184823,
October 6, 2010
24. Fort Bonifacio Devt. Corp v. CIR, G.R. Nos. 158885 and 170680, April 2, 2009
25. Commissioner of Internal Revenue v. Benguet Corporation, GR Nos. 134587 and
134588, July 8, 2005
26. Commissioner of Internal Revenue v. SM Prime Holdings, Inc. et of, GR No. 183505,
February 26, 2010
27. Commissioner of Internal Revenue v. The Philippine American Accident Insurance
Company, et al., GR No. 141658, March 18, 2005
28. Revenue Regulations No. 18-2011
29. Revenue Regulations No. 16-2011
30. Revenue Regulations No. 13-2012
31. Mindanao II Geothermal Partnership v Commissioner of Internal Revenue, G.R. No
204745. December 8. 2014
32. Taganito Mining Corporation v. Commissioner of Internal Revenue, G.R. No. 201195
November 26. 2014
33. Fort Bonifacio Development Corporation v. CIR, et of., G.R. Nos. 175707, 180035,
181092, November 19, 2014
34. AT&T Communications Services Phils., Inc. v. CIR, G.R. No. 185969, November 19, 2014
35. CIR v. Team Sual Corporation, G.R. No. 205055, July 18, 2014
36. San Rogue Power Corp. v. CIR, G.R. No. 205543, June 30, 2014
37. Pilipinas Total Gas, Inc. v. CIR, G.R. No. 207112, December 8, 2015
38. Eastern Telecommunications Philippines, Inc. v. CIR, G.R. No. 183531, March 25, 2015

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39. Takenaka Corporation - Philippine Branch v. CIR, G.R. No. 193321, October 19, 2016
40. Sitel Philippines Corporation v. CIR, GR No. 201326, February 8, 2017

OTHER PERCENTAGE TAXES

1. Sec. 116, NlRC – Tax on persons exempt from VAT

2. Secs. 117-118, NlRC – Carriers Tax as amended RA 9337; Revenue Regulations No. 11-
2011
3. Sec 119 – Tax on franchises
4. Sec. 120 – Overseas communications tax
5. Sec. 121 – Tax on banks and financial intermediaries as amended by RA 7716 and RA
9238
a. China Banking Corp v. CTA, GR No. 146749, June 10. 2003
b. Revenue Regulations No. 9-2004
c. RA 9337
6. Sec. 122 - Tax on finance companies, as amended by RA 9238
7. Sec. 123 - Tax on insurance premiums, as amended by RA 10001
8. Sec. 124 - Tax on agents of foreign insurance companies
9. Sec. 125 - Amusement taxes
10. Sec. 126 - Tax on winnings
11. Sec. 127 - Percentage tax on IPOs
12. Sec. 128 - Payment of percentage taxes
a. Revenue Regulations No. 6- 2001
13. Republic of the Philippines v. Sunlife Assurance Company of Canada, G.R. No. 158085,
October 14, 2005
14. CIR v. Lhuillier, G.R. No. 150947, July 15, 2003
15. First Planters Pawnshop, Inc. v. CIR, GR No. 174134, July 30, 2008
16. Revenue Regulations No. 10-2004
17. Revenue Regulations No. 4-2007

EXCISE TAXES ON CERTAIN GOODS

1. Secs. 129 to 140, NIRC, as amended by RA 9334, as Implemented by Revenue

Regulations Nos. 12-2004 and 3-2006
2. Secs. 144-147, NIRC
3. RA 7654
4. Revenue Regulations No. 22-2003
5. British American Tobacco v Jose Camacho et al., GR No. 163583, August 20, 2008;
Motion for Reconsideration, April 15, 2009
6. Secs. 148-150, NIRC, as amended by RA 9337
7. Revenue Regulations No. 4-2003
8. Exxonmobil Petroleum and Chemical Holdings, Inc. Philippine Branch v. CIR, G.R. No.
180909, January 19, 2011
9. CIR v. Pilipinas Shell Petroleum Corporation, G.R. No, 188497, April 13, 2012
10. Sec. 151, NIRC, as amended by RA 7229
11. RA 8240, Revenue Regulations no. 1-97. December 13, 1996
12. RA 9224; Revenue Regulations No. 25-2003

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13. La Suerte Cigar & Cigarette Factor v. Court of Appeals, et al., G.R. No, 125345,
November 11. 2014
14. CIR, et al. v. Philippine Airlines, Inc., G.R. Nos. 212536-37, August 27, 2014
15. Chevron Philippines, Inc. v. CIR, G.R. No. 210836, September 1, 2015
16. CIR v. Pilipinas Shell Corporation, G.R, No. 180402, February 10, 2016
17. Purisima, et al. v, Philippine Tobacco Institute, Inc., G.R. no. 210251, April 17, 2017

DOCUMENTARY STAMP TAX

1. Secs. 173-201, NlRC as amended by RA 8424 and RA 9243; Revenue Regulations No.
13-2004
2. CIR v. Construction Resources of Asia, Inc., 145 SCRA 673
3. CIR v. First Express Pawnshop Company, Inc, G.R. Nos. 172045-46, June 16, 2009
4. CIR v Filinvest Development Corporation, GR No. 163653, July 19, 2011
5. CIR v. Manila Bankers' Life Insurance Corporation, GR No. 169103, March 16, 2011
6. Supreme Transliner, Inc., et al. v. BP! Family Savings Sank, GR No. 165617, February
28, 2011
7. CIR v Pllipinas Shell Corporation G.R. No. 192398, September 29, 2014
8. HSBC v. CIR, G.R. Nos. 166018 and 167728, June 4, 2014
9. CIR v. La Tandena Distillers, Inc, (now Ginebra San Miguel), G.R. No. 175188, July 15,
2015
10. Philippine Bank Communications v. CIR, G.R No. 194065, June 20, 2016
11. CIR v. PNB, G.R. No. 195147, June 11, 2016

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