University of San Carlos

School of Law & Governance

Cebu City

Taxation 2
Case List

NIRC Remedies

1. Read: Revenue Regulation 18-2013.

2. CIR v. San Miguel Corporation, G.R. No. 205045 & 205723. January
25, 2017.
3. Mitsubishi Corporation-Manila Branch v. CIR, G.R. No. 175772, June
5, 2017
4. CIR v. Liquigaz Philippines Corp., G.R. Nos. 215534 & 215557, April
18, 2016
5. Spouses Pacquiao v. Court of Tax Appeals, G.R. No. 213394, April 6,
2016
6. CIR v. Standard Chartered Bank, G.R. No. 192173, July 29, 2015.
7. China Banking Corporation v. CIR, G.R. No. 172509, February 4, 2015.
8. CIR v. CBK Power Company Limited, G.R. Nos. 193383-84, January 14,
2015.
9. CIR v. Team (Phils.) Energy Corporation, G.R. No. 188016, January 14,
2015.
10. Banco De Oro et. al. v. CIR, G.R. No. 198756, January 13, 2015.
11. Winebrenner & Iñigo Insurance Brokers, Inc. v. CIR, G.R. No.
206526, January 28, 2015
12. CIR vs. Team Sual Corporation (Formerly Mirant Sual
Corporation), G.R. No. 194105. February 5, 2014
13. CIR vs. United Salvage and Towage (Phils), Inc., G.R. No.
197515, July 2, 2014.
14. CIR vs. PNB, G.R. No. 180920, September 29, 2014.
15. CIR vs. BASF Coating + Inks Philippines, Inc. G.R. No. 198677,
November 26, 2014.
16. Samar-I Electric Cooperative vs. CIR, G.R. No. 193100
December 10, 2014.
17. Team Pacific Corporation vs. Daza as Municipal Treasurer of
Taguig, G.R. No. 167732, July 11, 2012.
18. Lucas G. Adamson, et al. vs. CA, et al., G.R. Nos. 120935 &
124557, May 21, 2009
19. RCBC vs. CIR, G.R. No. 168498, April 24, 2007
20. Capitol Steel Corp. vs. Phividec Industrial Authority, G.R. No.
169453, December 6, 2006
21. CIR vs. Sony Phil., Inc., G.R. No. 178697, November 17, 2010
22. CIR vs. Pascor Realty and Devt. Corp., et al., G.R. No. 128315,
June 29, 1999
23. Republic of the Phils. vs. Leonor de la Rama, et al., G.R. No. L-
21108, November 29, 1966
24. CIR vs. Rosemarie Acosta, G.R. No. 154068, August 3, 2007
25. CIR vs. The Estate of Benigno P. Toda, Jr., et al., G.R. No.
147188, September 14, 2004
26. CIR vs. Metro Star Superama, Inc., G.R. No. 185371, December
8, 2010
27. CIR vs. Enron Subic Power Corp., G.R. No. 166387, January 19,
2009
28. CIR vs. Isabela Cultural Corp., G.R. No. 135210, July 11, 2001
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29. CIR vs. Phil. Global Communication, Inc., G.R. No. 167146,
October 31, 2006
30. Fishwealth Canning Corp. v. CIR, G.R. No. 179343, 21 January
2010
31. Lascona Land Co., Inc. vs. CIR, G.R. No. 171251, March 5, 2012
32. CIR vs. Primetown Property Group, Inc., G.R. No. 162155,
August 28, 2007
33. CIR vs. Smart Communication, Inc., G.R. Nos. 179045-46,
August 25, 2010
34. Michel J. Lhuillier Pawnshop, Inc. vs. CIR, G.R. No. 166786,
September 11, 2006

Documentary Stamp Tax

1. CIR v. Traders Royal Bank, G.R. No. 167134, March 18, 2015.
2. CIR vs. The Insular Life Assurance Co. Ltd., G.R. No. 197192, June 4,
2014.
3. CIR vs. Pilipinas Shell Petroleum Corporation, G.R. No. 192398,
September 29, 2014.
4. H. Tambunting Pawnshop, Inc. v. CIR, G.R. No. 173373, July 29, 2013.
5. Fort Bonifacio Development Corporation v. CIR, G.R. No. 173425,
January 22, 2013.
6. PHILACOR Credit Corporation v. CIR, G.R. No. 169899, February 6,
2013.

Tariff and Customs Code

1. Pilipinas Shell Petroleum Corp. vs. Comm. of Customs, G.R. No.

176380, June 18, 2009
2. Jao v. CA, G.R. No. 104604, October 6, 1995
3. Mison v. Nativitad, G.R. No. 82586, 11 September 1992
4. Nestle Philippines, Inc. v. CA, G.R. No. 134114, 6 July 2001
5. Chevron Phils. Inc. v. CTA, G.R. No. 178759, 11 August 2008
6. RP v. Unimex Micro-Electronics B, G.R. No. 166309-10, 9 March 2007
7. Rieta v. People of the Philippines, G.R. No. 147817, 12 August 2004
8. El Greco Ship Manning and Management Corp. v. Commissioner of
Customs, G.R. No. 177188, 4 December 2008
9. Pilipinas Shell v. Republic of the Philippines, G.R. No. 161953, 6
March 2008
10. Southern Cross Cement Corp. v. Cement Manufacturers
Association of the Phils., et al., G.R. No. 158540, 3 August 2005
11. Asaali vs. Commissioner of Customs (COC), G.R. No. L-24170,
December 16, 1968

Local Government Taxation

1. Mindanao Shopping Destination Corp. v. Duterte, G.R. No. 211093,

June 6, 2017.
2. Mactan Cebu International Airport Authority (MCIAA) v. City of Lapu-
Lapu, G.R. No. 181756, June 15, 2015
3. Smart Communications, Inc. v. Municipality of Malvar, Batangas, G.R.
No. 20442. February 18, 2014

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4. The City of Manila, etc. et al. v. Hon. Caridad H. Grecia-Cuerdo etc., et
al, G.R. No. 175723. February 4, 2014.
5. Coca-Cola Bottlers Philippines, Inc. vs. City of Manila et. al., G.R. No.
197561, April 7, 2014.
6. Government Service Insurance System vs. City Treasurer and City
Assessor of the City of Manila, G.R. No. 186242, December 23, 2009.
7. Team Pacific Corporation vs. Daza as Municipal Treasurer of Taguig,
G.R. No. 167732, July 11, 2012.
8. Republic of the Philippines represented by the Philippine
Reclamation Authority vs. City of Paranaque, G.R. No. 191109, July
18, 2012.
9. Sta. Lucia Realty & Development, Inc. vs. City of Pasig, G.R. No.
166838, June 15, 2011.
10. Republic of the Philippines (Department of Transportation and
Communications) vs City of Mandaluyong, G.R. No. 184879, February
23, 2011.
11. Alejandro Ty v. Hon. Trampe,et al., G.R. No. 117577, December
1, 1995
12. Coca-Cola Bottlers Phils. Inc. v. City of Manila, GR No. 156252,
June 27, 2006
13. City of Manila v. Coca-Cola, G.R. No. 181845, August 12, 2009
14. Napocor v. City of Cabanatuan, G.R. No. 149110, April 9, 2003
15. Palma Devt. Corp. v. Municipality of Malangas, G.R. No. 152492,
October 16, 2003
16. Smart Communications, Inc. v. City of Davao, G.R. No. 155491,
July 21, 2009.
17. Mobil Phil. Inc. v. City Treasurer of Makati, G.R. No. 154092, 14
July 2005
18. Yamane v. BA Lepanto Condo. Corp., G.R. No. 154993, October
25, 2005
19. Ericsson Telecoms Inc. v. City of Pasig, G.R. No. 176667,
November 22, 2007
20. Allied Thread Co., Inc. v. Manila, G.R. No. L-40296,21 Nov. 1984
21. Province of Bulacan v. CA, G.R. No. 126232, November 27,
1998
22. Angeles City v. Angeles City Electric Corp., GR No. 166134, 29
June 2010
23. Pelizloy Realty Corp. v. The Province of Benguet, GR No.
183137, April 10, 2013

Real Property Taxation

1. Mactan Cebu International Airport Authority (MCIAA) v. City of Lapu-

Lapu, G.R. No. 181756, June 15, 2015
2. Lung Center of the Philippines v. Quezon City, GR No. 144104, June
29, 2004
3. Manila International Airport Authority v. CA, GR No. 155650, July 20,
2006, En banc, GR No. 163072, April 2, 2009
4. Quezon City Govt v. BayanTel Corp., GR N0. 162015, March 6, 2006
5. FELS Energy, Inc. v. Province of Batangas, G.R. No. 168557, February
16, 2007
6. NPC vs. Central Board of Assessment Appeals, GR No. 171470,
January 30, 2009
7. NPC v. Quezon Power, G.R. No. 171586, July 15, 2009

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 Court of Tax Appeals

1. Duty Free Philippines vs. BIR, G.R. No 197228, October 8, 2014.

2. The City of Manila, etc. et al. v. Hon. Caridad H. Grecia-Cuerdo etc., et
al, G.R. No. 175723. February 4, 2014.
3. Smart Communications, Inc. v. Municipality of Malvar, Batangas, G.R.
No. 20442. February 18, 2014.
4. CIR v. Toledo, Power, Inc., G.R. No. 183880, January 20, 2014.

-Nothing Follows-

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