Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
TAXATION LAW I
SYLLABUS
1.
A.
General Principles
1.
1.
1.
a.
Commissioner of Internal Revenue vs. Cebu Portland Cement Company (December 15, 1987)
2.
b.
3.
c.
C.N. Hodges vs. Municipal Board of the City of Iloilo (January 31, 1963)
1.
2.
1.
a.
Association of Customs Brokers, Inc. vs. Municipal Board (May 22, 1953)
2.
b.
Esso Standard Eastern, Inc. vs. Commissioner of Internal Revenue (July 7, 1989)
3.
c.
4.
d.
5.
e.
6.
f.
Compania General de Tabacos de Filipinas vs. City of Manila (June 29, 1963)
7.
g.
8.
h.
9.
i.
CASES:
CASES:
10. j.
11. k.
12. l.
1.
3.
a.
Commissioner of Internal Revenue vs. Tokyo Shipping Co., Ltd. (May 26, 1995)
2.
b.
3.
c.
Set-off / Compensation
1.
a.
Philex Mining Corp. vs. Commissioner of Internal Revenue (August 25, 1998)
2.
b.
3.
c.
Commissioner of Internal Revenue vs. Itogon-Suyoc Mines, Inc. (July 29, 1969)
4.
d.
5.
e.
Republic of the Philippines vs. Mambulao Lumber Company (February 28, 1962)
Taxpayer Suit
1.
a.
2.
b.
3.
c.
1.
4.
a.
CASES:
1.
2.
b.
3.
c.
4.
d.
5.
e.
6.
f.
Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990)
7.
g.
8.
h.
9.
i.
10. j.
11. k.
12. l.
13. m.
14. n.
15. o.
16. p.
Misamis Oriental Association of Coco Traders, Inc. vs. Department of Finance Secretary
(November 10, 1994)
17. q.
18. r.
Commissioner of Internal Revenue vs. Lingayen Gulf Electric Power Co., Inc. (August 4, 1988)
19. s.
Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas, Inc. vs. Tan (June 30, 1988)
20. t.
21. u.
22. v.
23. w.
24. x.
25. y.
Pepsi-Cola Bottling Co. of the Philippines, Inc. vs. City of Butuan (August 28, 1968)
Ormoc Sugar Company, Inc. vs. Treasurer of Ormoc City (February 17, 1968)
Lutz vs. Araneta (December 22, 1955)
26. z.
Association of Customs Brokers, Inc. vs. Municipal Board (May 22, 1953)
27. aa.
28. bb.
29. cc.
30. dd.
31. ee.
1990)
Province of Misamis Oriental vs. Cagayan Electric Power and Light Company, Inc. (January 12,
32. ff.
1985)
Cagayan Electric Power & light o., Inc. vs. Commissioner of Internal Revenue (September 25,
33. gg.
34. hh.
35. ii.
36. jj.
37. kk.
Commissioner of Internal Revenue vs. Bishop of the Missionary District of the Philippines (August
14, 1965)
38. ll.
39. mm.
40. nn.
Bishop of Nueva Segovia vs. Provincial Board of Ilocos Norte (December 31, 1927)
41. oo.
Commissioner of Internal Revenue vs. Court of Appeals and YMCA (October 14, 1998)
42. pp.
Lung Center of the Philippines vs. Quezon City (June 29, 2004)
1.
5.
1.
a.
2.
b.
1979)
Procter & Gamble Philippine Manufacturing Corp. vs. Municipality of Jagna (December 28,
CASES:
3.
c.
4.
d.
5.
e.
Victorias Milling Co., Inc. vs. Municipality of Victorias (December 27, 1968)
6.
f.
Compania General de Tabacos de Filipinas vs. City of Manila (June 29, 1963)
7.
g.
1.
6.
1.
a.
Delpher Trades Corp. vs. Intermediate Appellate Court (January 26, 1988)
2.
b.
Heng Tong Textiles Co., Inc. vs. Commissioner of Internal Revenue (August 26, 1968)
3.
c.
1.
7.
1.
a.
Davao Gulf Lumber Corp. vs. Commissioner of Internal Revenue (July 23, 1998)
2.
b.
Philippine Acetylene Co., Inc. vs. Commissioner of Internal Revenue (August 17, 1967)
3.
c.
18, 1997)
Commissioner of Internal Revenue vs. Court of Appeals and Ateneo de Manila University (April
4.
d.
5.
e.
Luzon Stevedoring Corp. vs. Court of Tax Appeals (July 29, 1988)
6.
f.
National Development Company vs. Commissioner of Internal Revenue (June 30, 1987)
7.
g.
8.
h.
Maceda vs. Macaraig (May 31, 1991 and June 8, 1993 Motion for Reconsideration)
9.
i.
Commissioner of Internal Revenue vs. Gotamco & Sons, Inc. (February 27, 1987)
CASES:
CASES:
10. j.
11. k.
12. l.
13. m.
Commissioner of Internal Revenue vs. Court of Appeals and YMCA (October 14, 1998)
Nitafan vs. Commissioner of Internal Revenue (July 23, 1987)
Province of Abra vs. Hernando (August 31, 1981)
Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990)
14. n.
Commissioner of Internal Revenue vs. Gotamco & Sons, Inc. (February 27, 1987)
15. o.
16. p.
17. q.
18. r.
19. s.
20. t.
Mactan Cebu International Airport Authority vs. Marcos (September 11, 1996)
21. u.
22. v.
23. w.
Republic of the Philippines vs. Intermediate Appellate Court (April 26, 1991)
24. x.
1.
8.
1.
a.
2.
b.
Misamis Oriental Association of Coco Traders, Inc. vs. Department of Finance Secretary
(November 10, 1994)
3.
c.
4.
d.
1988)
Commissioner of Internal Revenue vs. Lingayen Gulf Electric Power Co., Inc. (August 4,
5.
e.
ABS-CBN Broadcasting Corp. vs. Court of Tax Appeals (October 12, 1981)
CASES:
6.
f.
Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999)
7.
B.
1.
1.
1.
2.
1.
3.
1.
a.
Cases
Davao Sawmill Co. vs. Castillo, G.R. No. 40411, August 7, 1935
City of Baguio vs. Busuego, G.R. No. L-29772, September 18, 1980
Reyes et al. vs. Almanzor, G.R. Nos. 49839-46, April 26, 1991
Mathay, Jr. vs. Macalingcag, G.R. No. 97618, December 16, 1993
Patalinhug vs. Court of Appeals, G.R. No. 104786, January 27, 1994
Mactan Cebu International Airport Authority vs. Marcos, G.R. No. 120082, September 11, 1996
Sesbreo vs. Central Board of Assessment Appeals, G.R. No. 106588, March 24, 1997
Lopez vs. City of Manila, G.R. No. 127139, February 19, 1999
Cagayan Robina Sugar Milling Co. vs. Court of Appeals, G.R. No. 122451, October 12, 2000
Light Rail Transit Authority vs. Central Board of Assessment Appeals, G.R. No. 127316, October 12,
2000
1.
4.
1.
a.
Cases
1.
C.
Local Taxation
1.
1.
1.
2.
Cases:
1.
1.
a.
2.
b.
3.
c.
4.
d.
5.
e.
3.
Units
Specific Provisions on the Taxing and Other Revenue Raising Powers of Local Government
1.
a.
2.
b.
3.
c.
4.
d.
5.
e.
6.
f.
1.
4.
Cases:
1.
5.
1.
D.
1.
1.
Applicable Laws
1.
a.
Presidential Decree 1464 A Decree to Consolidate all the Tariff and Custom Laws of
the Philippines
2.
b.
3.
c.
4.
d.
5.
e.
6.
f.
1.
2.
1.
3.
1.
4.
Special Duties
1.
a.
2.
b.
3.
c.
4.
d.
1.
5.
1.
6.
1.
7.
1.
8.
1.
9.
1.
10.
1.
11.
a.
2.
b.
3.
c.
4.
d.
CASES:
1.
a.
2.
b.
Transglobe International vs. Court of Appeals, GR. NO. 126634, JAN. 25, 1999
3.
c.
Acting Commissioner of Customs vs. Court of Appeals, GR NO. L-62636, APRIL 27, 1984
1.
2.
1.
3.
1.
4.
Failure to Keep Importation Records and Give Full Access to Custom Officers (Section 3610)
1.
5.
Failure to Pay Correct Duties and Taxes on Imported Goods (Sec. 3611)
1.
6.
CMO 10-2006 - SPECIAL RULES PRESCRIBING THE EXERCISE AND CONDUCT OF
EXAMINATION, SEARCHES AND SEIZURES PURSUANT TO THE PROVISIONS OF SECTION 2536 OF
THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS WELL AS THE CUSTODY OF AND
RESPONSIBILITY OVER THE ARTICLES OR GOODS SEIZED AS INCIDENT THERETO
1.
B.
Remedies
1.
1.
1.
1.
a.
2.
b.
2.
Local Taxation
1.
a.
2.
b.
3.
c.
4.
1.
d.
3.
a.
2.
b.
3.
c.
CASES:
1.
a.
St. Stephens Association and St. Stephens Girls School vs. Collector of Internal Revenue, G.R.
No. L-11238, August 21, 1958
2.
b.
Advertising Associates vs. Court of Appeals and Commissioner of Internal Revenue, G.R. No. L59758, December 26, 1984
3.
c.
2001
Commissioner of Internal Revenue vs. Isabela Cultural Corporation, G.R. No. 135210, July 11,
4.
d.
30, 1968
Surigao Electric Co. and Arturo Lumanlan vs. Municipality of Surigao, G.R. No. L-22766, August
5.
e.
6.
f.
Commissioner of Internal Revenue vs. Algue, G.R. No. L-28896 February 17, 1988
7.
g.
Commissioner of Internal Revenue vs. Union Shipping Corporation, and the CTA, G.R. No. L66160 May 21, 1990
1.
2.
Revenue Regulations No. 12-99 Implementing the Provisions of the National Internal Revenue
Code of 1997, Governing the Rules of Assessment of National Internal Revenue Taxes, Civil Penalties and
Interest and the Extrajudicial Settlement of a Taxpayers Criminal Violation of the Code through Payment of
Suggested Compromise Penalty.
1.
B.
1.
1.
Republic Act No. 1125 as amended by R.A. No. 3457, and further amended by R.A. 9282
1.
2.