Beruflich Dokumente
Kultur Dokumente
TAX 2
A. Value-Added Tax - (Secs. 105 to 115 of the NIRC as amended by RA
10963)
I. VAT In General
a. Nature and characteristic of VAT in general
Sec. 4.105.-2 of RR No. 16-05
CIR vs. Magsaysay Lines GR No. 146984, July 28, 2006
CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005
b. VAT as an indirect tax
Contex vs. CIR GR No. 151135 dated July 2, 2004
c. Persons Liable (Sec. 105)
(1) Persons liable in general
CIR vs. CA & CMS GR No. 125355, March 30, 2000
(2) Who are required to register for VAT
Sec. 236(G), [Sec. 9.236-1 of RR No. 16-05]
(3) Optional VAT Registration (Sec. 236 H) [Sec. 9.236-1 of RR No. 16-
05]
d. Meaning of the phrase “in the course of trade of business” (Sec. 105)
Sec. 4.105-3 of RR No. 16-05
CIR vs. Magsaysay Lines GR No. 146984 dated July 28, 2006
e. Exceptions to the Rule of Regularity
f. Output Tax vs. Input Taxes
(1) Sources of Input Tax (Sec. 110 A)
(2) Excess Output or Input Tax (Sec. 111 B)
(3) Rule on Input Tax on Capital Goods (Sec. 4.110-3 of RR No. 16-05)
(4) Substantiation of Input Tax Credits (Sec. 4.110-8 of RR No. 16-05)
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(1) Common Carriers
Sec. 4.108-2 Nos. 11 and 12 of RR No. 16-05
Sec. 4.108-3 of RR No. 16-05
(2) Lease of Properties
Sec. 4.108-3 of RR No. 16-05
Lease of Residential Units - [Sec. 4.109-1 (B)(q) of RR No. 16-05]
Amendments of Section 109 on Enumerated VAT-exempt
Transactions under Rep. Act No. 10963 (TRAIN) on Threshold of
Lease of Residential Units exempt from VAT.
(3) Professional Services
(4) Medical Services
Sec. 4.109-1 (B)(g) of RR No. 16-05
Philippine Healthcare Providers vs. CIR GR No. 168129 April 24,
2007
2. VAT on Importations
a. VAT Imposition on Importation (Sec. 107)
a. Exempt Importations under Sec. 109
b. Transfer of Goods by Tax-exempt Persons (Sec. 107 B)
c. Amendments of Section 109 on Enumerated VAT-exempt
Transactions under Rep. Act No. 10963 (TRAIN)
2
Fort Bonifacio Development vs. CIR GR No. 158885 dated April 2, 2009
I. Legal Provisions
a. Rep. Act No. 9238
b. Rev. Regs. No. 9-2004
c. Sections 116-128, NIRC
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(2) International Section118
(3) Amendments under Rep. Act No. 10378
b. Tax on Franchises Section119
c. Overseas Communication Tax Section120
d. Banks and Non-Bank Financial Intermediaries Performing Quasi-
Banking Functions
(1) Section121
(2) RMC 69-2003
(3) China Banking Corporation vs. CA, CTA and CIR, G.R. No. 146749 and
G.R.147938 dated June 10, 2003
e. Other Non-Bank Financial Intermediaries Section122
f. Tax on Life Insurance Premiums Section123
g. Tax on Agents of Foreign Insurance Companies Section124
h. Amusement Taxes Section125
i. Tax on Winnings Section126
j. Stock Transaction Tax Section 127
(1) Stock Transaction Tax
(2) Amendments of Section 127 under Rep. Act No. 10963 (TRAIN) on
Increase in rate from ½ of 1% to 6/10 of 1%
(3) Tax on IPOs
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2. Sec 5, RR 12-2018 – Valuation of Gross Estate
3. Who are subject to estate taxes?
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2. Allowed to Nonresident aliens (See also Sec. 86 D)
a. Limitation (Sec. 7 RR 12-2018) Correlate with Sec. 86(D) on tax
credits for estate taxes paid to foreign country
F. Other Matters
1. Who is liable to pay? [Sec. 91 (D)]
Estate of Vda. De Gabriel vs. CIR (GR No. 155541 dated January 27,
2004)
a. Discharge of Executor or Administrator from Personal Liability
(Sec. 92)
b. Liability of Heirs
CIR vs. Pineda (21 SCRA 105)
2. Payment Before Delivery by Executor Sec. 94
Marcos II vs. CA 273 SCRA 47
3. Duties of Certain Officers (Sec. 95)
4. Restitution of Tax Upon Satisfaction of Outstanding Obligations (Sec.
96)
5. Payment of Tax Antecedent to the Transfer of Shares, Bonds or
Rights (Sec. 97)
PNB vs. Santos, GR No. 208295 dated December 10, 2014
1. Definition
2. Composition of Gross Gift (Secs. 98 and 104)
3. Tax Rate (Sec. 99[A]) – 6% of total gifts in excess of
P250,000 exempt gift made during the calendar year (Sec. 11 RR
12-2018)
4. Contributions to a candidate, political party or coalition of parties for
campaign purposes governed by Election Code (Sec. 99[B])
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a. Residents and Citizens
b. Non-resident aliens
c. Corporations
C. Other Matters
1. Rule on Political Contributions [Sec. 99B]
Secs. 13 and 14 RA No. 7166
RR No. 7-2011 dated February 16, 2011
RMC 30-2016 dated March 14, 2016
Abello vs. CIR, GR No. 120721 dated February 23, 2005
2. Transfer for Less than adequate and full consideration (Sec. 100)
– where property, other than real property, is transferred for
less than an adequate and full consideration in money or money’s
worth,….deemed a gift subject to donor’s tax; exception: if made
in the ordinary course of trade or business …. will be
considered as made for an adequate and full consideration in
money or money’s worth (Sec. 16 (Sec. 12 RR 12-2018)).
(RR No. 6-2008 on shares of stock as amended by RR 6-2013)
Philamlife vs. SOF, GR No. 210987 dated November 24, 2014
4. Tax Credit for Donor’s Taxes paid to a Foreign Country [Sec. 101
(C)]
5. The Law that governs the imposition of Donor’s Tax
(Sec. 12 RR 12-2018)
6. Renunciation of share in the conjugal partnership or absolute
community; and, hereditary estate (Sec. 11 RR No. 2-03)
7. Capacity to Buy
Sps. Evono CTA EB Case No. 705 dated June 4, 2012
D. Remedies
a. Overview
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Revenue Memorandum Order No. 44-2010 dated May 12, 2010
Revenue Memorandum Order No. 69-2010 dated August 11, 2010
CIR vs. Sony Phils, Inc. G.R. No. 178697, November 17, 2010
CIR vs. De La Salle, GR No. 198841 dated November 9, 2016
Medicard Philippines, Inc. vs. CIR, GR No. 222743 dated April 5, 2017
CIR vs. Pascor Realty (GR No. 128315 dated June 29, 1999)
SMI-ED Technology Corporation, Inc. vs. CIR, GR No. 175410 dated
November 12, 2014
CIR vs. Fitness By Design, Inc., GR No. 215957 dated November 9, 2016
1. Prescription in General
a. Rationale/Construction/Interpretation
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Republic vs. Ablaza (108 Phil 1105)
b. Counting of periods(Art. 13 of NCC vs. Sec. 31 of Revised Admin
Code)
CIR vs. Primetown Property Group (GR No. 162155, August 28,
2007)
1. Wrong Form/Return
Butuan Sawmill, Inc. vs. CTA (GR No. L-20601, February 28,
1966)
2. Amended Return
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6. Waiver of the Statute of Limitations
7. Estoppel
Protesting an assessment
RR No. 18-2013
BPI vs. CIR (GR No. 139736, October 17, 2005)
2. Contents of a valid protest
RR No. 18-2013
3. Protest against a PAN / FAN
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4. Submission of relevant documents / 60-day period
RR No. 18-2013
Prulife of UK Insurance Corp vs. CIR(CTA Case No. 6774 dated
September 11, 2007)
CIR vs. First Express Pawnshop (GR Nos. 172045-06 dated June 16,
2009)
Sec. 228
RR No. 18-2013
RR No. 18-2013
Oceanic Wireless Network, Inc. vs. CIR (GR No. 14380, dated December
9, 2005)
CIR vs. Isabela Cultural Corp. (GR No. 135210, July 11, 2001)
Sec. 228
RR No. 18-2013
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PAGCOR vs. BIR, GR No. 208731 dated January 27, 2016
Fishwealth Canning Corp. vs. CIR (GR No. 179343 dated January 21,
2010)
Allied Banking Corporation vs. CIR (GR No. 175097 dated February 5,
2010)
RR No. 18-2013
Secs. 205-217
Republic vs. Hizon (GR No. 130430. December 13, 1997)
CIR vs. Hambrecht & Quist Philippines, Inc. (GR No. 169225 November 17,
2010)
c. Forfeiture
d. Tax lien
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Sec. 219, NIRC
Spouses Pacquiao vs. the CTA, GR No. 213394 dated April 6, 2016.
Tridharma Marketing Corporation vs. CTA, GR No. 215950 dated June
20, 2016
3. Judicial Remedies
Sec. 205
Secs. 220-221, NIRC
Republic vs. Hizon (GR No. 130430 December 13, 1997)
Fernandez Hermanos vs. CIR (GR No. L-21551, September 30, 1969)
PNOC vs. CIR (GR No. 109976, April 26, 2005)
Phil. Refining Co. vs. CA (GR No. 118794 dated May 8, 1996)
BPI vs. CIR (GR No. 137002, July 27, 2006)
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Sec. 249 as amended by RA 10963
Lhuillier Pawnshop vs. CIR (GR No. 166786 dated September 11,
2006)
b. Compromise Penalty
CIR vs. The Estate of Benigno Toda, Jr. (GR No. 147188, September 14,
2004)
f. Probable Cause
People vs. Mendez (CTA Criminal Case Nos. O-013 &O-015, January 5,
2011)
People vs. Kintanar (CTA Criminal Case No. O-030 dated August11,
2010)
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People vs. Santos (CTA Criminal Case No. O-012dated January16, 2013)
People vs. Spouses Castillo (CTA CTA Criminal Case No. O-219 dated
October 7, 2013)
2. Taxpayer/withholding agent
Koppel (Phils) vs. CIR (GR No. L-10550, September 19, 1961)
CIR vs. Meralco, GR No. 181459 dated June 9, 2014
CIR vs. Far East Bank GR No. 173854 March 15, 2010
CIR vs. Concepcion (22 SCRA 1058)
CIR vs. CA (234 SCRA 348)
PNB vs. CIR (GR No. 206019 dated March 18, 2015
CIR vs. PNB, GR No. 180290 dated September 29, 2014
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BPI-Family Savings Bank, Inc. vs. CA, CTA and CIR (GR No. 122480, April
12, 2000)
Philam Asset Management, Inc. vs. CIR (GR Nos. 156637/162004,
December 14, 2005)
CIR vs. BPI (GR No. 178490, July 7, 2009)
Asia World Properties vs. CIR (GR No. 171766, July 29, 2010)
IMPSA Construction Corporation vs. CIR (CTA EB Case No. 685, May 24,
2011)
CIR vs. Rhombus Energy Incorporated (CTA EB Case No. 803, October
11, 2012)
Winbrenner&Inigo Insurance Brokers, Inc. (GR No. 206526 dated
January 28, 2015)
Republic vs. Team (Phils.) Energy Corporation, (GR No. 188016 dated
January 14, 2015) – read also concurring opinion of CJ Sereno
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b. Sources of Tax Credit
GuaguaElectric Light vs. CIR (GR No. L-23611, April 24, 1967)
CIR vs. CTA and Petron Corporation, GR No. 207843 dated July
15, 2015
Banco De Oro vs. Republic (GR No. 198756, January 13, 2015)
and resolution on the Motion for reconsideration (GR No. 198756
dated August 16, 2016)
b. Civil/Criminal Cases
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6. Jurisdiction of CTA EB
8. Appeal to the SC
2. Conditions
Asiatrust Development Bank, Inc. vs. CIR, GR No. April 19, 2017
B. Power to compromise
E. LOCAL AND REAL PROPERTY TAXATION Republic Act No. 7160, Local
Government Code (LGC) of 1991, as amended Implementing Rules
and Regulations of the LGC
LOCAL TAXATION
I. PRELIMINARY MATTERS
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(4) Manila Electric Company vs. Province of Laguna – GR No.
131359, May 5, 1999
(5) NPC vs. City of Cabanatuan GR No. 149110, April 9, 2003
(6) City Government of Quezon City vs. Bayan
Telecommunications – GR No. 162015, March 6, 2006
(7) Film Development Council of the Philipines vs. Colon
Heritage Realty, GR No. 203754 dated June 16, 2015.
iv. Procedure for Approval of and Effectivity of Tax Ordinances (Sec. 187)
(8) Hagonoy Market vs. Mun. Of Hagonoy GR No. 137621, Feb. 6, 2002
v. Publication (Sec. 188)
II. Victorias Milling Co., Inc. vs. Municipality of Victorias – L-21183, September 27, 1968
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Pepsi Cola Bottling vs. Municipality of Tanuan 69 SCRA 460
(16) Matalin Coconut Co, Inc. vs. The Municipal Council of Malabang,
Lanao del Sur, GR No. L-28138 August 13, 1986
(17) Pelizloy Realty Corp., vs. Province of Benguet, GR No. 183137, April
10, 2013
x. Taxes on transportation contractors and common carriers
(18) First Philippine Industrial Corporation vs. CA – GR No. 125948,
December 29, 1998 City of Manila vs. Colet, GR No. 120051,
December 10, 2014
xi. Taxes on premiums
xii. TFC for registration of motor vehicles and issuance of licenses for driving
1. Correlate with Sec. 458 (3)(vi) of the LGV and Art. 99(a)(3)(vi) of
the IRR of the LGC
(19) LTO vs. City of Butuan – GR No. 131512, January 20, 2000
xiii. Taxes, Fees, or Charges on Philippine Products Actually Exported;
a) Correlate with Sec. 143 (c)
IV. TFC on CBBEs under RA No. 6810 and RA 6983
V. TFC on the National Government, its agencies and instrumentalities and
LGUs
(20) Philippine Fisheries Dev’t Authority vs. CA GR No. 169836, GR No.
July 31, 2007
(21) Mactan Cebu International Airport Authority vs. Marcos – GR No.
120082, Sept. 11, 1996
(22) MIAA vs. CA – GR No. 155650, July 20, 2006
(23) MIAA vs. City of Pasay – GR No. 163072, April 2, 2009
(24) City of DavaoCity vs. RTC – GR No. 127383, August 18, 2005
(To be discussed together with Secs.232 and 234 on Real Property Tax)
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(32) Alta Vista Golf and Country Club vs. The City of Cebu, GR No. 180235
dated January 20, 2016
vii. Annual Fixed Tax on Delivery Trucks / Vans (Sec. 141)
b. Municipalities
i. Business Taxes (Sec. 143)
(33) Ericsson Telecommunication vs. City of Pasig GR No. 176667,
November 22. 2007
(34)Yamane vs. BA Lepanto – GR No 154992, October 25, 2005
(35) City of Manila vs. Coca Cola Bottlers, GR No. 181845, August 4, 2009
(36) Alabang Supermarket Corporation vs. City of Muntinlupa, CTA EB
Case No. 386 February 12, 2009 (read also case decided by the CTA
Division)
(37)Cagayan Electric Power and Light Co., Inc., vs. City of Cagayan de
Oro, GR No. 191761, November 14, 2012.
d. Barangay
(i) Tax on retailers (Sec.
152 a)
(ii) Service Fees or
Charges (Sec. 152 b)
(iii) Barangay Clearance
(Sec. 152 c)
(iv) Other Fees (Sec. 152 b)
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iii. Toll Fees or Charges (Sec. 156)
f. Other Matters
i. Public Hearings Necessary? (Art. 324 IRR of the LGC vs. Sec. 187)
(42) Figuerres vs. CA, GR No. 119172, March 25, 1999
ii. Authority to Adjust Tax Rates (Sec. 191)
(43) Alabang Supermarket Corporation vs. City of Muntinlupa, CTA EB
Case No. 386 February 12, 2009 (read also case decided by the CTA
Division)
(44) Mindanao Shopping Destination Corporation vs. Duterte, GR No.
211093 dated June 6, 2017
iii. Authority to Grant Tax Exemptions (Sec. 192)
iv. Withdrawal of Tax Exemption Privileges (Sec. 193)
(45) PLDT vs. City of Davao GR No. 143867, August 22, 2001
(46) NPC vs. City of Cabanatuan GR No. 149110, April 9, 2003
v. Community Tax
1. Who may impose(Sec. 156)
2. Individuals Liable to pay (Sec. 157)
3. Juridical Persons Liable to Community Tax (Sec. 158)
4. Exemptions (Sec. 159)
5. Place of Payment (Sec. 160)
6. Time of Payment (Sec. 161)
7. Community Tax Certificate (Sec. 162)
8. Presentation of CTC on certain occasions (Sec. 163)
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(x) Further Distraint and
Levy (Sec. 184)
(xi) Personal Property
Exempt from Distraint or Levy (Sec. 185)
c. Taxpayer’s Remedies
Question Constitutionality of Ordinance (Sec. 187)
(48) Drilon vs. Lim GR No. 111249, August 4, 1994
(49) Cagayan Electric Power and Light Co., Inc., vs. City of Cagayan de
Oro, GR No. 191761, November 14, 2012.
(50) Smart Communications, Inc. vs. Municipality of Malvar, GR No.
204429, GR No. 204429 dated February 18, 2014.
Publication (Sec. 188)
(51) Coca-Cola Bottlers vs. City of Manila - GR No. 156252, June 27, 2006
Periods of Assessment and Collection (Sec. 194)
Protest of Assessment (Sec. 195)
(52) San Juan vs. Castro – GR No. 174617, December 27, 2007
(53) PLDT vs. City of Balanga, CTA EB Case No. 413, June 3, 2009
(54)China Banking vs. City Treasurer of Manila, GR No. 204117 dated
July 1, 2015 – (jurisdiction issue)
Appeal to the CTA
Claim for Refund (Sec. 196)
(55)Alabang Supermarket Corporation vs. City of Muntinlupa, CTA EB
Case No. 386 February 12, 2009 (read also case decided by the CTA
Division)
(56)Mindanao Shopping Destination Corp. Vs. Davao City, CTA AC No. 6,
May 31, 2011
vii. Is injunction available?
(57)Angeles City vs. Angeles Electric Corporation, GR No. 166134 dated
June 29, 2010.
I. PRELIMINARY MATTERS
a. Definition of Real Property Tax
(1) Villanueva vs. City of Iloilo, L-26521, December 28, 1968
b. Who should pay the real property tax?
(2) Baguio vs. Busuego, GR No. 29772, September 18, 1980
(3) NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
(4) NPC vs. Province of Quezon, GR No. 171586, January 25, 2010
(Resolution)
(5) GSIS vs. City Treasurer and Assessor of Manila, GR No. 186242,
December 23, 2009
c. Fundamental Principles (Sec. 198)
d. Important Definitions (Sec. 199)
i. Real Property for RPT Purposes (415 NCC)
ii. Machineries
(1) Mindanao Bus vs. City Assessor and Treasurer L-17870, Sept. 29,
1962
(2) Caltex Philippines, Inc. vs. CBAA – GR No. 50466, May 31, 1982
(3) Manila Electric Co. vs. CBAA L-47943, May 31, 1982
(4) Manila Electric Company vs. The City of Assessor and City Treasurer
of Lucena City, GR No. 166102 dated August 5, 2015.
(5) Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil, GR No.
183416 dated October 5, 2016.
(6) Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas, GR No.
180110 dated May 30, 2016.
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iii. Actual Use
(7) Patalinghug vs. CA, GR No. 104786, January 27, 1994
iv. Appraisal
v. Assessment
vi. Assessed Value
h. Condonation of RPT
i. Condonation and Reduction of RPT (Sec. 276)
ii. Condonation or Reduction of RPT by President (Sec. 277)
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(17) Provincial Assessor of Marinduque vs. CA – GR No. 170532, April 4,
2009
ii. Constitutional Provisions on RPT Exemption
1. Sec. 28, Art. VI
(18) Lung Center of the Philippines vs. QC – 433 SCRA 119
2. Sec. 4(3), Art. XIV
(19) Fels Energy, Inc. vs. Province of Batangas GR No. 168557, February
16, 2007
(20) Philippine Fisheries Dev’t Authority vs. CA GR No. 169836, GR No.
July 31, 2007
(21) Mactan Cebu International Airport Authority vs. Marcos – GR No.
120082, Sept. 11, 1996
(22) MIAA vs. CA – GR No. 155650, July 20, 2006
(23) Mactan-Cebu International Airport Authority vs. City of Lapu-Lapu –
GR No. 181756 dated June 15, 2015
(24) Provincial Assessor of Marinduque vs. CA – GR No. 170532, April 4,
2009
(25) NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
(26) NPC vs. Province of Quezon, GR No. 171586, January 25, 2010
(Resolution)
(27) GSIS vs. City Treasurer and Assessor of Manila, GR No. 186242
December 23, 2009
(28) City of Pasig vs. Republic, GR No. 185023 dated August 24, 2011
(29) Republic vs. City of Paranaque, GR No. 191109 dated July 28, 2012
(30) Angeles University Foundation vs. City of Angeles, GR No. 189999
June 27, 2012
(31) City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26, 2014
(32) Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil, GR No.
183416 dated October 5, 2016.
IV. REMEDIES
a. Local Government Unit’s Remedies
i. Date of Accrual of Tax (Sec. 246)
ii. LGU’s Lien (Sec. 257)
iii. Interest on Unpaid RPT (Sec. 255)
iv. Period to Collect (Sec. 270)
1. Suspension of Period to Collect
v. Levy on Real Property (Sec. 258)
1. Advertisement and Sale (Sec. 260)
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(33) Puzon vs. Abelera 169 SCRA 789
(34) Spouses Tan vs. Bantequi GR No. 154027 October 24, 2005
vi. Redemption of Property Sold (Sec. 261)
vii. Purchase of Property by the Local Government Units for Want of Bidder
(Sec. 263)
viii. Court Action for Collection (Sec. 266)
b. `Taxpayer’s Remedies
i. Action Assailing Validity of Tax Sale (Sec. 267)
ii. Action Involving Ownership (Sec. 268)
iii. Payment under Protest (Sec. 252)
(35) Manila Electric Company vs. The City of Assessor and City Treasurer
of Lucena City, GR No. 166102 dated August 5, 2015.
(36) Ramie Textile vs. Mathay - 89 SCRA 586 Ty vs. Trampe – GR No.
117577, December 1, 1995
(37) Olivarez vs. Marquez - 438 SCRA 679
(38) NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
(39) NPC vs. Province of Quezon, GR No. 171586, January 25, 2010
(Resolution)
(40) Camp John Hay Development Corp. vs. CBAA, GR No. 169234, October
2, 2013. (include concurring opinion of Justice Carpio)
(41) NPC vs. Municipal Government of Navotas, GR No. 192300 dated
November 24, 2014
(42) City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26, 2014
(43) CE Casecnan Water and Energy Company, Inc. vs. The Province of
Nueva Ecija, GR No. 196278 dated June 17, 2015.
(44) NPC vs. Provincial Treasurer of Benguet, GR No. 209303 dated
November 14, 2016.
iv. Refunds (Sec. 253)
(45) Allied Banking vs. Quezon City Government – GR No. 154126,
September 15, 2006 – Motion for Clarification of Decision
v. Assessment Appeals
1. Appeal with the LBAA (Sec. 226)
(46) City Government of Quezon City vs. Bayan Telecommunications – GR
No. 162015, March 6, 2006
(47) Systems Plus Computer College of Caloocan vs. Local Government of
Caloocan, GR No. 146382. August 7, 2003
(48) Fels Energy, Inc. vs. Province of Batangas GR No. 168557, February
16, 2007
2. Action by the LBAA (Sec. 229)
3. Appeal to the CBAA (Sec. 229)
4. Appeal to the CTA En Banc
5. Effect of Appeal on Payment of RPT (Sec. 231)
2. Criminal cases
a. Exclusive original jurisdiction
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b. Exclusive appellate jurisdiction in criminal cases
3. Criminal cases
a. Institution and prosecution of criminal actions
1) Institution on civil action in criminal action
b. Appeal and period to appeal
1) Solicitor General as counsel for the People and government
officials sued in their official capacity
c. Petition for review on certiorari to the Supreme Court
III. Taxpayer’s suit impugning the validity of tax measures or acts of taxing
authorities
1. Taxpayer’s suit, defined
2. Distinguished from citizen’s suit
3. Requisites for challenging the constitutionality of a tax measure or act of
taxing authority
a. Concept of locus standi as applied in taxation
b. Doctrine of transcendental importance
c. Ripeness for judicial determination
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