Beruflich Dokumente
Kultur Dokumente
TAXATION
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Presented by:
Presented to:
1. R.A. 10744
An act Providing for the Creation and Organization of Credit
Surety Fund Cooperatives to Manage and Administer Credit Surety
Funds to Enhance the Accessibility of Micro, Small and Medium
Enterprises, Cooperatives and Non-Government Organizations to the
Credit Facility of Banks and for Other Purposes issued on February
6, 2016
2. R.A. 10747
An Act Promulgating a Comprehensive Policy in Addressing the
Needs of Persons with Rare Disease issued March 3, 2016
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3. R.A. 10752
An Act Facilitating the Acquisition of Right-of-Way Site or
Location for National Government Infrastructure Projects issued
March 7, 2016
4. R.A. 10771
An Act Promoting the Creation of Green Jobs, Granting
Incentives and Appropriating Funds Therefor issued April 29, 2016
5. R.A. 10801
An Act Governing The Operations And Administration Of The
Overseas Workers Welfare Administration issued May 10, 2016
6. R.A. 10816
An Act Providing for the Development and Promotion of Farm
Tourism in the Philippines issued May 16, 2016
7. R.A. 10817
An Act Instituting The Philippine Halal Export Development
And Promotion Program, Creating For The Purpose The Philippine
Halal Export Development And Promotion Board, And For Other
Purposes issued May 16, 2016
8. R.A. 10845
An Act Declaring Large-Scale Agricultural Smuggling As
Economic Sabotage, Prescribing Penalties Therefor And For Other
Purposes issued May 23, 2016
9. R.A. 10846
An Act Enhancing The Resolution And Liquidation Framework
For Banks, Amending For The Purpose Republic Act No. 3591, As
Amended, And Other Related Laws issued May 23, 2016
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Restrictions On Agricultural Products, Except Rice, With Tariffs,
Creating The Agricultural Competitiveness Enhancement Fund, And
For Other Purposes” issued May 23, 2016
1. R.A. 10925
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Republic Broadcasting System, Inc., Presently
Known As GMA Network, Inc., Amending For The Purpose Republic
Act No. 7252, Entitled “An Act Granting The Republic Broadcasting
System, Inc. A Franchise to Construct, Install, Operate and Maintain
Radio and Television Broadcasting Stations in the Philippines” issued
on April 21, 2017
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2. R.A. 10926
An Act Extending For Twenty-Five (25) Years The Franchise
Granted To Smart Communications, Inc. (Formerly Smart
Information Technologies, Inc.), Amending For The Purpose Republic
Act No. 7294, Entitled “An Act Granting Smart Information
Technologies, Inc. (Smart) A Franchise To Establish, Maintain, Lease
And Operate Integrated Telecommunications/Computer/Electronic
Services, And Stations Throughout The Philippines For Public
Domestic And International Telecommunications, And For Other
Purposes” issued on April 21, 2017
1. R.A. 10972
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Infocom Communications Network, Inc.
(Presently Known As Now Telecom Company, Inc.) Under Republic
Act No. 7301, Entitled “An Act Granting Infocom Communications
Network, Inc. (ICNI), A Franchise To Construct, Establish, Operate
And Maintain Mobile Radio Systems, Cellular Phone Systems,
Personal Communication Network (PCN), And Trunked Radio
Systems Within And Without The Philippines For A Period Of
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https://taxreform.dof.gov.ph/tax-reform-packages/p1-train/
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Twenty-Five (25) Years, And For Other Purposes”, As Amended By
Republic Act No. 7940 issued on February 22, 2018
2. R.A. 10974
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Sarraga Integrated And Management
Corporation Under Republic Act No. 7478, Entitled “An Act Granting
The Sarraga Integrated And Management Corporation A Franchise
To Construct, Install, Operate And Maintain For Commercial
Purposes Radio And Television Broadcasting Stations In The
Philippines, And For Other Purposes” issued March 6, 2018
3. R.A. 10999
An Act Granting The Iloilo Baptist Church, Inc. A Franchise To
Construct, Install, Establish, Operate, And Maintain Radio And
Television Broadcasting Stations In The Philippines issued on March
21, 2018
4. R.A. 11000
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Subic Broadcasting Corporation Under
Republic Act No. 7511, Entitled “An Act Granting The Subic
Broadcasting Corporation A Franchise To Construct, Install, Operate
And Maintain Radio And Television Broadcasting Stations In The
Philippines And For Other Purposes” issued on March 21, 2018
5. R.A. 11001
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Filipinas Broadcasting Association, Inc.,
Presently Known As Word Broadcasting Corporation, Under
Republic Act No. 7485, Entitled “An Act Granting Filipinas
Broadcasting Association, Inc. A Franchise To Construct, Operate
And Maintain For Commercial Purposes Radio Broadcasting And
Television Stations In The Visayas And Mindanao And For Other
Purposes” issued on March 21, 2018
6. R.A. 11002
An Act Granting The Pangasinan Gulf Waves Network
Corporation A Franchise To Construct, Install, Establish, Operate,
And Maintain Radio And Television Broadcasting Stations
Throughout The Philippines issued on March 27, 2018
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7. R.A. 11003
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Beta Broadcasting System, Inc., Under
Republic Act No. 8026 Entitled “An Act Granting The Beta
Broadcasting System Corporation A Franchise To Construct,
Operate And Maintain Radio Broadcasting Stations In The Island Of
Luzon, And For Other Purposes” issued on March 27, 2018
8. R.A. 11004
An Act Renewing For Another Twenty-Five (25) Years The
Franchise Granted To Gateway U.H.F. Television Broadcasting, Inc.,
Presently Known As Gateway Television Broadcasting, Inc., And
Doing Business Under The Name And Style Of Hope Channel
Philippines, Amending For The Purpose Republic Act No. 7223,
Entitled “An Act Granting Gateway U.H.F. Television Broadcasting,
Inc. A Franchise To Construct, Install, Operate And Maintain For
Commercial Purposes Uhf Television Broadcasting Stations In The
Philippines, And For Other Purposes” issued on March 27, 2018
9. R.A. 11033
An Act Converting The Davao Oriental State College Of Science
And Technology In The City Of Mati And All Its Satellite Campuses
Located In The Province Of Davao Oriental Into A State University To
Be Known As The Davao Oriental State University, And
Appropriating Funds Therefor issued on May 28, 2018
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(Nipas) Act Of 1992”, and For Other Purposes issued on July 24,
2018
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http://www.ntrc.gov.ph/tax-info/tax-laws-issuances/republic-acts/other-ra-s-with-tax-provision
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RELATED CASES
Case #1
Philippine Airlines, Inc. vs. Commissioner of Internal Revenue
G.R. Nos. 206079-80, January 17, 2018
FACTS :
ISSUE :
RULING :
Yes. PAL is entitled to its claim for refund for taxes withheld by
Chinabank, PBCom, and Standard Chartered. Remittance need not be
proven. PAL needs only to prove that taxes were withheld from its interest
income. First, PAL is uncontestedly exempt from paying the income tax on
interest earned under its franchise, Presidential Decree No. 1590.
Although Sec. 22 of Republic Act No. 9337 abolished the franchise tax and
subjected PAL to corporate income tax and to value-added tax, it still
maintained PAL's exemption from any taxes, duties, royalties, registration,
license, and other fees and charges, as may be provided by their respective
franchise agreement provided it pays the corporate income tax as granted
in its franchise agreement. Moreover, Sec. 14 of Presidential Decree No.
1590 provides that any excess payment over taxes due from PAL's shall
either be refunded or credited against its tax liability for the succeeding
taxable year. Second, PAL is entitled to a refund because it is not
responsible for the remittance of tax to the Bureau of Internal Revenue.
The taxes on interest income from bank deposits are in the nature of a
withholding tax. Thus, the party liable for remitting the amounts withheld
is the withholding agent of the Bureau of Internal Revenue. The
withholding agent is the payor liable for the tax, and any deficiency in its
amount shall be collected from it. Should the Bureau of Internal Revenue
find that the taxes were not properly remitted, its action is against the
withholding agent, and not against the taxpayer. Therefore, proof of actual
remittance is not a condition to claim for a refund of unutilized tax credits.
To claim a refund, this Court rules that PAL needs only to prove that taxes
were withheld. This Court notes that the case of Commissioner of Internal
Revenue v. Philippine National Bank involves a refund of creditable
withholding tax and not of final withholding tax. However, its ruling that
proof of remittance is not necessary to claim a tax refund applies to final
withholding taxes. The same principles used to rationalize the ruling apply
to final withholding taxes: (i) the payor-withholding agent is responsible
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for the withholding and remitting of the income taxes; (ii) the payee-refund
claimant has no control over the remittance of the taxes withheld from its
income; (iii) the Certificates of Final Tax Withheld at Source issued by the
withholding agents of the government are prima facie proof of actual
payment by payee-refund claimant to the government itself and are
declared under perjury Lastly, while tax exemptions are strictly construed
against the taxpayer, the government should not misuse technicalities to
keep money it is not entitled to. Substantial justice, equity and fair play
are on the side of petitioner. Technicalities and legalisms, however exalted,
should not be misused by the government to keep money not belonging to
it, thereby enriching itself at the expense of its law-abiding citizens. Under
the principle of solutio indebiti provided in Art. 2154, Civil Code, the BIR
received something when there [was] no right to demand it, and thus, it
has the obligation to return it. Heavily militating against respondent
Commissioner is the ancient principle that no one, not even the state, shall
enrich oneself at the expense of another. Indeed, simple justice requires
the speedy refund of the wrongly held taxes. Considering that PAL
presented sufficient proof that: (i) it is exempted from paying withholding
taxes; (ii) amounts were withheld and deducted from its accounts; (iii) and
the Commissioner did not contest the withholding of these amounts and
only raises that they were not proven to be remitted, this Court finds that
PAL sufficiently proved that it is entitled to its claim for refund.
Case #2
Commissioner Of Internal Revenue, Petitioner vs. Lancaster
Philippines, Inc., Respondent.
G.R. No. 183408, July 12, 2017
FACTS:
ISSUES:
1. Does the CTA have power to rule upon the CIR's or revenue officers'
scope of authority?
2. Did the CTA err in resolving the issue on the revenue officers' acts in
excess of authority although never raised by Lancaster?
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3. Did the revenue officers exceed their authority in examining
Lancaster's books for FY 1 April 1997 to 31 March 1998 but issuing
DITA for FY 1 April 1998 to 31 March 1999?
HELD:
1. Yes, the CTA has jurisdiction to rule upon other matters arising
under the National Internal Revenue Code or other law or part of law
administered by the BIR. Since it is the power of the CIR to examine
and assess taxpayers, and it is pursuant to such power that the CIR
authorized its revenue officers to conduct an examination of the
books of account and accounting records of Lancaster, and
eventually issue a deficiency assessment against it, such power
being one granted by the Tax Code, the CTA has power to judge this
issue.
2. No the CTA did not err. Under the Revised Rules of the Court of Tax
Appeals, “In deciding the case, the Court may not limit itself to the
issues stipulated by the parties but may also rule upon related
issues necessary to achieve an orderly disposition of the case.”
3. Yes, the revenue officers exceeded their authority in doing so. The
audit process normally commences with the issuance by the CIR of
a Letter of Authority. The LOA gives notice to the taxpayer that it is
under investigation for possible deficiency tax assessment; at the
same time it authorizes or empowers a designated revenue officer to
examine, verify, and scrutinize a taxpayer's books and records, in
relation to internal revenue tax liabilities for a particular period. The
DITA should be based on the FY covered by the LOA. Under Revenue
Memorandum Order (RMO) No. 43-90, the LOA shall cover a taxable
period not exceeding one taxable year. Therefore, although in this
case the LOA states, "taxable year 1998 to [blank]," it is presumed
that the authority is for one taxable year only. Hence, when the DITA
for the following year was issued, there was excess of authority.
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