Philippine Laws and Jurisprudence in Digital Ether.

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Law

Jurisprudence

IndirectTaxesSuchasVATandExciseTaxDistinguishedfromWithholdingTax(AsiaInternational

Bar2016

vsCIR,2012)
PrematurelyFiledJudicialClaimsAllowedOnlyForCasesFiledOnDec32003UntilOct62010
(TeamEnergyvsCIR,2014)
AdministrativeClaim,NotJudicialClaim,MustBeFiledWithinthe2YearPrescriptivePeriod(CIR
vsMindanao,2014)

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Laws,StatutesandCodes
CaseDigests

Section112DoesNotProhibitCashRefundorTaxCreditofTransitionalInputTax(FortBonifacio
vsCIR,2013)

PoliticalLaw

LackoftheRequiredZeroRatedPhraseonInvoicesorReceiptsCoveringZeroRatedSalesis

LaborLaw

Fatal(WMPCvsCIR,2012)

CivilLaw

PetroleumProductsSoldByManufacturersToInternationalCarriersNOTExemptFromExcise

TaxationLaw

Tax(CIRvsShell,2012)

CommercialLaw

TaxCreditCertificatesareValidandEffectiveFromIssuanceandNotSubjecttoSuspensive

CriminalLaw

Conditions(CIRvsPetron,2012)

RemedialLaw

TaxpayerMayAppealAftertheLapseof180DayPeriodorAwaitCIRsDecisionInCaseof

LegalandJudicialEthics

Inaction(LasconavsCIR,2012)
PersonsFoundinPossessionofSmuggledItemsarePresumedGuiltyofSmuggling(Rietavs

CC

People,2004)
BIRMustStrictlyFollowtheProceduresinExecutingaWaiverforExtendingthePeriodof
Assessment(CommissionervsKudosMetal,2010)
CorporateFictionmaybeDisregardedinTransactionsDesignedtoEvadeTaxes(Koppelvs
Yatco,1946)
ThatThereisNoOtherPersonintheLocalityExercisingaLocallyTaxedOccupationDoesNot
MakeAnOrdinanceDiscriminatory(ShellvsVano,1954)
FraudasBasisof50%SurchargesMustbeActualandConstructive(CommissionervJavier,
1991)

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20%FinalWithholdingTaxonInterestIncomeFormsPartofTaxableGrossReceiptsin
Computingthe5%GrossReceiptsTax(CIRv.Solidbank,2003)

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