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TAX I
Paseo Realty & Development Corporation v. Court of
Appeals, GR No. 119286, October 13, 2004
Taxation is described as a destructive power which interferes with the
personal and property rights of the people and takes from them a portion of
their property for the support of the government.
Commissioner of Internal Revenue v. Fortune Tobacco
Corporation, 559 SCRA 160 (2008)
The power to tax is inherent in the State, such power being inherently
legislative, based on the principle that taxes are a grant of the people who
are taxed, and the grant must be made by the immediate representative of
the people, and where the people have laid the power, there it must remain
and be exercised.
Mactan Cebu International Airport Authority v. Marcos, 261
SCRA 667 (1996)
As an incident of sovereignty, the power to tax has been described as
unlimited in its range, acknowledging in its very nature no limits, so that
security against its abuse is to be found only in the responsibility of the
legislature which imposes the tax on the constituency who are to pay it.
PLANTERS PRODUCTS, INC. v. FERTIPHIL CORPORATION,
G.R. No. 166006, March 14, 2008
It is a settled principle that the power of taxation by the state is plenary.
Comprehensive and supreme, the principal check upon its abuse resting in
the responsibility of the members of the legislature to their constituents.
MANILA MEMORIAL PARK, INC. AND LA FUNERARIA PAZSUCAT, INC. vs. SECRETARY OF THE DSWD, G.R. No. 175356
(2013).
The 20% senior citizen discount and tax deduction scheme are valid
exercises of police power of the State absent a clear showing that it is
arbitrary, oppressive or confiscatory. The discount is intended to improve the
welfare of the senior citizens who, at their age, are less likely to be gainfully
employed, more prone to illnesses and other disabilities, and thus, in need of
subsidy in purchasing commodities. As to its nature an effects, although the
regulation affects the pricing, and, hence, the profitability of a private
establishment, it does not purport to appropriate or burden specific
properties, used in the operation or conduct of the business of private
establishments, for the use or benefit of the public, or senior citizens for that
matter, but merely regulates the pricing of goods and services relative to,
and the amount of profits or income/gross sales that such private
establishments may derive from, senior citizens. The State can employ
police power measures to regulate the pricing of goods and services, and,
hence, the profitability of business establishments in order to pursue
legitimate State objectives for the common good, provided, the regulation
does not go too far as to amount to taking.
SOUTHERN CROSS CEMENT CORPORATION v. CEMENT
MANUFACTURERS ASSOCIATION OF THE PHILIPPINES, G.R.
No. 158540, August 3, 2005
The motivation behind many taxation measures is the implementation of
police power goals. Progressive income taxes alleviate the margin between
rich and poor; the so-called sin taxes on alcohol and tobacco
taxation. While R.A. 2264 provides that no city may impose taxes on forest
products and although lumber is a forest product, the tax in question is
imposed not on the lumber but upon its sale; thus, there is no double
taxation and even if there was, it is not prohibited.
COMMISSIONER OF INTERNAL REVENUE v. S.C. JOHNSON
AND SON, INC. G.R. No. 127105 June 25, 1999
In negotiating tax treaties, the underlying rationale for reducing the tax rate is
that the Philippines will give up a part of the tax in the expectation that the
tax given up for this particular investment is not taxed by the other country.
Thus, if the rates of tax are lowered by the state of source, in this case, by
the Philippines, there should be a concomitant commitment on the part of the
state of residence to grant some form of tax relief, whether this be in the
form of a tax credit or exemption.
DEUTSCHE BANK AG MANILA BRANCH v. COMMISSIONER OF
INTERNAL REVENUE, G.R. No. 188550, August 19, 2013
Tax conventions are drafted with a view towards the elimination of
international juridical double taxation, which is defined as the imposition of
comparable taxes in two or more states on the same taxpayer in respect of
the same subject matter and for identical periods. A corporation who has
paid 15% Branch Profit Remittance Tax (BPRT) has the right to avail (by way
of refund ) of the benefit of a preferential tax rate of 10% BPRT in
accordance with the RP-Germany Tax Treaty despite non-compliance with
an application with ITAD at least 15 days before the transaction for the lower
rate. Bearing in mind the rationale of tax treaties, the requirements for the
application for availment of tax treaty relief as required by RMO No. 1-2000
should not operate to divest entitlement to the relief as it would constitute a
violation of the duty required by good faith in complying with a tax treaty.
CBK Power Company Limited vs. Commissioner of Internal
Revenue/Commissioner of Internal Revenue vs. CBK Power
Company Limited, G.R. No. 193383-84/G.R. No. 193407-08
(January 14, 2015).
The Philippine Constitution provides for adherence to the general principles
of international law as part of the law of the land. The time-honored
Tax evasion connotes the integration of three factors: (1) the end to be
achieved, i.e., the payment of less than that known by the taxpayer to be
legally due, or the non-payment of tax when it is shown that a tax is due; (2)
an accompanying state of mind which is described as being evil, in bad
faith, willfull, or deliberate and not accidental; and (3) a course of action
or failure of action which is unlawful.
(FELS ENERGY, INC. v. PROVINCE OF BATANGAS, 516 SCRA
186 (2007))
Taxation is the rule and exemption is the exception.
BATANGAS POWER CORPORATION BATANGAS CITY and
NATIONAL POWER CORPORATION, G.R. No. 152675, April 28,
2004
This Court recognized the removal of the blanket exclusion of government
instrumentalities from local taxation as one of the most significant provisions
of the 1991 LGC. Specifically, we stressed that Section 193 of the LGC, an
express and general repeal of all statutes granting exemptions from local
taxes, withdrew the sweeping tax privileges previously enjoyed by the NPC
under its Charter.
ARTURO M. TOLENTINO v. THE SECRETARY OF FINANCE and
THE COMMISSIONER OF INTERNAL REVENUE, G.R. No.
115455, October 30, 1995
Since the law granted the press a privilege, the law could take back the
privilege anytime without offense to the Constitution. The reason is simple:
by granting exemptions, the State does not forever waive the exercise of its
sovereign prerogative; indeed, in withdrawing the exemption, the law merely
subjects the press to the same tax burden to which other businesses have
long ago been subject.
MCIAA v. Marcos, G.R. No. 120082 September 11, 1996
Nevertheless, since taxation is the rule and exemption therefrom the
exception, the exemption may thus be withdrawn at the pleasure of the
taxing authority. The only exception to this rule is where the exemption was
granted to private parties based on material consideration of a mutual
nature, which then becomes contractual and is thus covered by the nonimpairment clause of the Constitution.
SOUTH AFRICAN AIRWAYS v. COMMISSIONER OF INTERNAL
REVENUE, 612 SCRA 665 (2010)
Taxes cannot be subject to compensation for the simple reason that the
Government and the taxpayers are not creditors and debtors of each other,
debts are due to the Government in its corporate capacity, while taxes are
due to the Government in its sovereign capacity.
DOMINGO v. GARLITOS, 8 SCRA 443 (1963)
However, if the obligation to pay taxes and the taxpayers claim against the
government are both overdue, demandable, as well as fully liquidated,
compensation takes place by operation of law and both obligations are
extinguished to their concurrent amounts.
ASIA INTERNATIONAL AUCTIONEERS, INC. v. COMMISSIONER
OF INTERNAL REVENUE G.R. No. 179115 September 26,
2012
A tax amnesty, much like a tax exemption, is never favored or presumed in
law. The grant of a tax amnesty, similar to a tax exemption, must be
construed strictly against the taxpayer and liberally in favor of the taxing
authority.
FORT BONIFACIO DEVELOPMENT CORPORATION v.
COMMISSIONER OF INTERNAL REVENUE, G.R. No. 173425,
September 4, 2012
While administrative agencies, such as the Bureau of Internal Revenue, may
issue regulations to implement statutes, they are without authority to limit the
scope of the statute to less than what it provides, or extend or expand the
statute beyond its terms, or in any way modify explicit provisions of the law.
Hence, in case of discrepancy between the basic law and an interpretative or
administrative ruling, the basic law prevails.
COMMISSIONER OF INTERNAL REVENUE v. SM PRIME
HOLDINGS, INC. 613 SCRA 774 (2010)
the activity that produced the reinsurance premiums, and the same took
place in the Philippines.
COMMISSIONER OF INTERNAL REVENUE v. JAPAN AIR LINES,
INC., G.R. No. 60714, March 6, 1991
For the source of income to be considered as coming from the Philippines, it
is sufficient that the income is derived from activities within this country
regardless of the absence of flight operations within Philippine territory.
Indeed, the sale of tickets is the very lifeblood of the airline business, the
generation of sales being the paramount objective.
CITY OF IRIGA v. CAMARINES SUR III ELECTRIC
COOPERATIVE, INC., G.R. No. 192945, September 5, 2012
Since it partakes of the nature of an excise tax, the situs of taxation is the
place where the privilege is exercised, in this case in the City of Iriga, where
CASURECO III has its principal office and from where it operates, regardless
of the place where its services or products are delivered.
COMMISSIONER OF INTERNAL REVENUE v.AMERICAN
EXPRESS INTERNATIONAL, INC. (PHILIPPINE BRANCH), G.R.
No. 152609, June 29, 2005
As a general rule, the VAT system uses the destination principle as a basis
for the jurisdictional reach of the tax. Goods and services are taxed only in
the country where they are consumed; thus, exports are zero-rated, while
imports are taxed.
PHILIPPINE FISHERIES DEVELOPMENT AUTHORITY (PFDA) v.
CENTRAL BOARD OF ASSESSMENT APPEALS, G.R. No.
178030, December 15, 2010
As property of public dominion, the Lucena Fishing Port Complex is owned
by the Republic of the Philippines and thus exempt from real estate tax.
KAPATIRAN NG MGA NAGLILINGKOD SA PAMAHALAAN NG
PILIPINAS, INC. v. HON. BIENVENIDO TAN, G.R. No. 81311,
June 30, 1988
Equality and uniformity in taxation means that all taxable articles or kinds of
property of the same class shall be taxed at the same rate. The taxing power
has the authority to make reasonable and natural classifications for purposes
of taxation; inequalities which result from a singling out of one particular
class for taxation or exemption infringe no constitutional limitation.
LUNG CENTER OF THE PHILIPPINES v. QUEZON CITY, G.R. No.
144104, June 29, 2004
Even as we find that the petitioner is a charitable institution, we hold that
those portions of its real property that are leased to private entities are not
exempt from real property taxes as these are not actually, directly and
exclusively used for charitable purposes. On the other hand, the portions of
the land occupied by the hospital and portions of the hospital used for its
patients, whether paying or non-paying, are exempt from real property taxes.
COMMISSIONER OF INTERNAL REVENUE v. ST. LUKES
MEDICAL CENTER, INC. G.R. No. 195909 September 26,
2012
Section 30(E) and (G) of the NIRC requires that an institution be operated
exclusively for charitable or social welfare purposes to be completely
exempt from income tax. An institution under Section 30(E) or (G) does not
lose its tax exemption if it earns income from its for-profit activities. Such
income from for-profit activities, under the last paragraph of Section 30, is
merely subject to income tax, previously at the ordinary corporate rate but
now at the preferential 10% rate pursuant to Section 27(B).
JOHN HAY PEOPLES ALTERNATIVE COALITION, et al. v.
VICTOR LIM, et al., G. R. No. 119775, October 24, 2003
The incentives under R.A. No. 7227 are exclusive only to the Subic SEZ,
hence, the extension of the same to the John Hay SEZ finds no support
therein. The challenged grant of tax exemption would circumvent the
Constitutions imposition that a law granting any tax exemption must have
the concurrence of a majority of all the members of Congress.
provision has been interpreted to mean simply that direct taxes are to be
preferred [and] as much as possible, indirect taxes should be minimized.
official or employee is not less than fifty (50) years of age at the time of his
retirement; and (4) the benefit had been availed of only once.
1.
exchange in the subsidy given by SIS to Sony; it was but a dole out by SIS
and not in payment for goods or properties sold, bartered or exchanged by
Sony.
MINDANAO II GEOTHERMAL PARTNERSHIP vs.
COMMISSIONER OF INTERNAL REVENUE, G.R. No. 193301,
March 11, 2013
Mindanao IIs sale of the Nissan Patrol is said to be an isolated transaction.
However, it does not follow that an isolated transaction cannot be an
incidental transaction for purposes of VAT liability. Indeed, a reading of
Section 105 of the 1997 Tax Code would show that a transaction in the
course of trade or business includes transactions incidental thereto.
CIR v. SM Prime Holdings, Inc. and First Asia Realty
Development Corp., G.R. No. 183505, February 26, 2010
Among those included in the enumeration is the lease of motion picture
films, films, tapes and discs. This, however, is not the same as the showing
or exhibition of motion pictures or films. The legislative intent is not to impose
VAT on persons already covered by the amusement tax and this holds true
even in the case of cinema/theater operators taxed under the LGC of 1991
precisely because the VAT law was intended to replace the percentage tax
on certain services.
ATLAS CONSOLIDATED MINING AND DEVELOPMENT
CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE,
G.R. Nos. 141104 & 148763, June 8, 2007
According to the Destination Principle, goods and services are taxed only in
the country where these are consumed. In connection with the said principle,
the Cross Border Doctrine mandates that no VAT shall be imposed to form
part of the cost of the goods destined for consumption outside the territorial
border of the taxing authority. Hence, actual export of goods and services
from the Philippines to a foreign country must be free of VAT, while those
destined for use or consumption within the Philippines shall be imposed with
10% VAT.
CIR v. Seksui Jushi Phils, Inc. G.R. No. 149671, July 21, 2006
of the taxable quarter when such sales were made. The reckoning frame
would always be the end of the quarter when the pertinent sale or
transactions were made, regardless of when the input VAT was paid. Also, in
the filing of judicial claims, the 30-day period to appeal to the CTA is
dependent on the 120-day period, compliance with both periods is
jurisdictional. The period of 120 days is a prerequisite for the
commencement of the 30-day period to appeal to the CTA.
COMMISSIONER OF INTERNAL REVENUE vs. MINDANAO II
PARTNERSHIP, G.R. No. 191498 (2014).
Section 112(D) speaks of two periods: the period of 120 days, which serves
as a waiting period to give time for the CIR to act on the administrative claim
for refund or credit, and the period of 30 days, which refers to the period for
interposing an appeal with the CTA. The 30-day period applies not only to
instances of actual denial by the CIR of the claim for refund or tax credit, but
to cases of inaction by the CIR as well. Therefore, notwithstanding the timely
filing of administrative claims, the CTA does not have jurisdiction over the
case where the taxpayers judicial claim was filed beyond the 30 day period,
the nature of such time requirement being mandatory.
Commissioner of Internal Revenue vs. Silicon Philippines,
Inc. (formerly Intel Philippines Manufacturing, Inc.), G.R.
No. 169778 (March 12, 2014).
Prior to seeking judicial recourse before the CTA, a VATregistered person
may apply for the issuance of a tax credit certificate or refund of creditable
input tax attributable to zerorated or effectively zerorated sales within two
(2) years after the close of taxable quarter when the sales or purchases were
made. Additionally, under paragraph (D) of Section 112, Tax Code, the
Commissioner of Internal Revenue is given a 120day period, from
submission of complete documents in support of the administrative
claim within which to act on claims for refund/applications for issuance of the
tax credit certificate. Upon denial of the claim or application, or upon
expiration of the 120day period, the taxpayer only has 30 days within which
to appeal said adverse decision or unacted claim before the CTA.
Taganito Mining Corporation vs. Commissioner of Internal
Revenue, G.R. No. 197591 (June 18, 2014).
The 2010 Aichi case instructs that once the administrative claim is filed
within the prescriptive period, the claimant must wait for the 120-day period
to end and, thereafter, he is given a 30-day period to file his judicial claim
before the CTA, even if said 120-day and 30-day periods would exceed the
aforementioned two (2)-year prescriptive period.
Taganito Mining Corporation vs. Commissioner of Internal
Revenue, G.R. No. 201195 (November 26, 2014).
The 2-year period under Section 229 does not apply to appeals before the
CTA in relation to claims for a refund or tax credit for unutilized creditable
input VAT. Section 229 pertains to the recovery of taxes erroneously, illegally,
or excessively collected. Input VAT is not excessively collected as
understood under Section 229 because, at the time the input VAT is
collected, the amount paid is correct and proper. It is, therefore, Section 112
which applies specifically with regard to claiming a refund or tax credit for
unutilized creditable input VAT.
FORT BONIFACIO DEVELOPMENT CORPORATION vs.
COMMISSIONER OF INTERNAL REVENUE, G.R. No. 173425,
January 22, 2013
Prior payment of taxes is not necessary before a taxpayer could avail of the
8% transitional input tax credit: first, it was never mentioned in Section 105
of the old NIRC [now Sec. 111] that prior payment of taxes is a requirement;
second, since the law (Section 105 of the NIRC) does not provide for prior
payment of taxes, to require it now would be tantamount to judicial legislation
which, to state the obvious, is not allowed; third, a transitional input tax credit
is not a tax refund per se but a tax credit; fourth, if the intent of the law were
to limit the input tax to cases where actual VAT was paid, it could have
simply said that the tax base shall be the actual value-added tax paid; and
fifth, this Court had already declared that prior payment of taxes is not
required in order to avail of a tax credit.
COMMISSIONER OF INTERNAL REVENUE vs. SEAGATE
TECHNOLOGY (PHILIPPINES), G.R. No. 153866, February 11,
2005
Both Article 13 of the Civil Code and Section 31, Chapter VIII, Book I of the
Administrative Code of 1987 deal with the same subject matter the
computation of legal periods. Under the Civil Code, a year is equivalent to
365 days whether it be a regular year or a leap year. Under the
Administrative Code of 1987, however, a year is composed of 12 calendar
months. Needless to state, under the Administrative Code of 1987, the
number of days is irrelevant. There obviously exists a manifest
incompatibility in the manner of computing legal periods under the Civil Code
and the Administrative Code of 1987. For this reason, we hold that Section
31, Chapter VIII, Book I of the Administrative Code of 1987, being the more
recent law, governs the computation of legal periods.
CIR vs Phoenix Assurance Co., L-19127, May 20, 1965
Considering that the deficiency assessment was based on the amended
return which, as aforestated, is substantially different from the original return,
the period of limitation of the right to issue the same should be counted from
the filing of the amended income tax return. We believe that to hold
otherwise, we would be paving the way for taxpayers to evade the payment
of taxes by simply reporting in their original return heavy losses and
amending the same more than five years later when the Commissioner of
Internal Revenue has lost his authority to assess the proper tax thereunder.
The object of the Tax Code is to impose taxes for the needs of the
Government, not to enhance tax avoidance to its prejudice.
CIR v. Metro Star Superama, Inc. 637 SCRA 633
Sec. 228 of the Tax Code clearly requires that the taxpayer must be informed
that he is liable for deficiency taxes through the sending of a Preliminary
Assessment Notice. The sending of a PAN to the taxpayer is to inform him of
the assessment made is but part of due process requirement in the issuance
of a deficiency tax assessment, the absence of which renders nugatory any
assessment made by the tax authorities.
CIR v. Enron Subic Power Corp. 575 SCRA 212
A taxpayer must be informed in writing of the legal and factual bases of the
tax assessment made against him. This is a mandatory requirement. The
advice of a tax deficiency given by the CIR to an employee of Enron as well
as the preliminary 5-day letter notice, were not valid substitutes for the
mandatory notice in writing of the legal and factual bases of the assessment.
Sec. 228 of the NIRC requires that the legal and factual bases be stated in
the formal letter of demand and assessment notice. Otherwise the law and
RR 12-99 would be rendered nugatory. In view of the absence of a fair
opportunity for Enron to be informed of the bases of the assessment, the
assessment was void. This is a requirement of due process.
CIR vs First Express Pawnshop Company, GR 172045-46,
June 16, 2009
Petitioner cannot insist on the submission of proof of DST payment because
such document does not exist as respondent claims that it is not liable to
pay, and has not paid, the DST on the deposit on subscription. The term
relevant supporting documents should be understood as those documents
necessary to support the legal basis in disputing a tax assessment as
determined by the taxpayer. The BIR can only inform the taxpayer to submit
additional documents. The BIR cannot demand what type of supporting
documents should be submitted. Otherwise, a taxpayer will be at the mercy
of the BIR, which may require the production of documents that a taxpayer
cannot submit.
Allied Banking Corporation vs CIR, G.R. No. 175097,
February 5, 2010
Records show that petitioner disputed the PAN but not the Formal Letter of
Demand with Assessment Notices. Nevertheless, we cannot blame petitioner
for not filing a protest against the Formal Letter of Demand with Assessment
Notices since the language used and the tenor of the demand letter indicate
that it is the final decision of the respondent on the matter. We have time and
again reminded the CIR to indicate, in a clear and unequivocal language,
whether his action on a disputed assessment constitutes his final
determination thereon in order for the taxpayer concerned to determine
when his or her right to appeal to the tax court accrues. Viewed in the light of
the foregoing, respondent is now estopped from claiming that he did not
intend the Formal Letter of Demand with Assessment Notices to be a final
decision.
CIR vs Union Shipping Corporation, GR L-66160, May 21,
1990
not to determine the latters real liability, but to take advantage of every
opportunity to molest peaceful, law-abiding citizens. Without such a legal
defense taxpayers would furthermore be under obligation to always keep
their books and keep them open for inspection subject to harassment by
unscrupulous tax agents.
Republic vs Enriquez, GR 78391, October 21, 1988
It is settled that the claim of the government predicated on a tax lien is
superior to the claim of a private litigant predicated on a judgment. The tax
lien attaches not only from the service of the warrant of distraint of personal
property but from the time the tax became due and payable. Besides, the
distraint on the subject properties of Maritime Company of the Philippines as
well as the notice of their seizure were made by petitioner, through the
Commissioner of Internal Revenue, long before the writ of execution was
issued by the Regional Trial Court.
Commissioner of Internal Revenue vs. Manila Electric
Company, G.R. No. 181459 (June 9, 2014).
The claim for tax refund in the aggregate amount must fail since the same
has already prescribed under Section 229 of the Tax Code. The prescriptive
period of two (2) years commences to run from the time that the refund is
ascertained, the propriety thereof is determined by law (in this case, from the
date of payment of tax), and not upon the discovery by the taxpayer of the
erroneous or excessive payment of taxes. The issuance by the BIR of the
Ruling declaring the tax-exempt status of NORD/LB, if at all, is merely
confirmatory in nature. BIR Ruling No. DA-342-2003 is not the operative act
from which an entitlement of refund is determined.
Systra Philippines vs CIR, GR 176290, September 21, 2007
A corporation entitled to a tax credit or refund of the excess estimated
quarterly income taxes paid has two options: (1) to carry over the excess
credit or (2) to apply for the issuance of a tax credit certificate or to claim a
cash refund. If the option to carry over the excess credit is exercised, the
same shall be irrevocable for that taxable period. This is known as the
irrevocability rule and is embodied in the last sentence of Section 76 of the
Tax Code.
code. The situation, however, is different in the case of the collection of local
taxes as there is no express provision in the LGC prohibiting courts from
issuing an injunction to restrain local governments from collecting taxes.
Such statutory lapse or intent, however it may be viewed, may have allowed
preliminary injunction where local taxes are involved but cannot negate the
procedural rules and requirements under Rule 58.
PNOC vs CA, G.R. No. 109976, April 26, 2005
Compromise may be the favored method to settle disputes, but when it
involves taxes, it may be subject to closer scrutiny by the courts. A
compromise agreement involving taxes would affect not just the taxpayer
and the BIR, but also the whole nation, the ultimate beneficiary of the tax
revenues collected.
People vs Sandiganbayan, GR 152532, August 16, 2005
The BIR may therefore abate or cancel the whole or any unpaid portion of a
tax liability, inclusive of increments, if its assessment is excessive or
erroneous; or if the administration costs involved do not justify the collection
of the amount due. No mutual concessions need be made, because an
excessive or erroneous tax is not compromised; it is abated or canceled.
Only correct taxes should be paid.
PELIZLOY REALTY CORPORATION vs. THE PROVINCE OF
BENGUET, G.R. No. 183137 (2013).
Amusement taxes are percentage taxes. Provinces are not barred from
levying amusement taxes even if amusement taxes are a form of percentage
taxes. Section 140 of the LGC expressly allows for the imposition by
provinces of amusement taxes on the proprietors, lessees, or operators of
theatres, cinemas, concert halls, circuses, boxing stadia, and other places of
amusement. Theatres, cinemas, concert halls, circuses, and boxing stadia
are bound by a common typifying characteristic in that they are all venues
primarily for the staging of spectacles or the holding of public shows,
exhibitions, performances, and other events meant to be viewed by an
audience. Accordingly, other places of amusement must be interpreted in
light of the typifying characteristic of being venues where one seeks
admission to entertain oneself by seeing or viewing the show or
performances or being venues primarily used to stage spectacles or hold
public shows, exhibitions, performances, and other events meant to be
Valley Trading Co., Inc. v. CFI of Isabela, Branch II, G.R. No.
L-49529, March 31, 1989
Unlike the National Internal Revenue Code, the Local Tax Code does not
contain any specific provision prohibiting courts from enjoining the collection
of local taxes. Such Statutory lapse or intent, however it may be viewed, may
have allowed preliminary injunction where local taxes are involved but
cannot negate the procedural rules and requirements under Rule 58.
The protest contemplated under Sec. 252 of R.A. 7160 is needed where
there is a question as to the reasonableness of the amount assessed.
Hence, if a taxpayer disputes the reasonableness of an increase in a real
estate tax assessment, he is required to first pay the tax under protest;
otherwise, the city or municipal treasurer will not act on his protest.
Under then Sec. 30 of PD 464 [now under Sec. 226, LGC], having failed to
appeal the real property assessments to the LBAA, taxpayer now cannot
assail the validity of the tax assessment before the courts. For failure to
exhaust administrative remedies, the assessment became final. Under Sec.
64 of PD 464 [now under Sec. 252, LGC), the taxpayer must first pay under
protest and then assail the validity of the assessment.
Fels Energy, Inc. v. Province of Batangas, G.R. No. 168557,
170628, February 16, 2007
Under Section 226 of R.A. No 7160, the last action of the local assessor on a
particular assessment shall be the notice of assessment; it is this last action
which gives the owner of the property the right to appeal to the LBAA. The
procedure likewise does not permit the property owner the remedy of filing a
motion for reconsideration before the local assessor.
Nestle Philippines, Inc. v. Court of Appeals, G.R. No.
134114, July 06, 2001
Customs duties is the name given to taxes on the importation and
exportation of commodities, the tariff or tax assessed upon merchandise
imported from, or exported to, a foreign country.
Feeder International Line, Pte., Ltd. v. Court of Appeals,
G.R. No. 94262, May 31, 1991
Section 1202 of the Tariff and Customs Code provides that importation
begins when the carrying vessel or aircraft enters the jurisdiction of the
Philippines with intention to unload therein. It is clear from the provision of
the law that mere intent to unload is sufficient to commence an importation
and intent, being a state of mind, is rarely susceptible of direct proof, but
must ordinarily be inferred from the facts, and therefore can only be proved
by unguarded, expressions, conduct and circumstances generally.
Even if the seizure by the Collector of Customs were illegal, which has yet to
be proven, we have said that such act does not deprive the Bureau of
Customs of jurisdiction thereon. The allegations of petitioners regarding the
propriety of the seizure should properly be ventilated before the Collector of
Customs.
Transglobe International, Inc. v. Court of Appeals, G.R. No.
126634, January 25, 1999
A forfeiture proceeding is in the nature of a proceeding in rem, i.e., directed
against the res or imported articles and entails a determination of the legality
of their importation. In this proceeding, it is in legal contemplation the
property itself which commits the violation and is treated as the offender,
without reference whatsoever to the character or conduct of the owner.
Commr. v. Hambretch & Quist Philippines, Inc., G.R. No.
169225, November 17, 2010
The appellate jurisdiction of the CTA is not limited to cases which involve
decisions of the CIR on matters relating to assessments or refunds. Section
7 of Republic Act No. 1125 covers other cases that arise out of the National
Internal Revenue Code (NIRC) or related laws administered by the Bureau
of Internal Revenue (BIR).
Duty Free Philippines vs. Bureau of Internal Revenue, G.R.
No. 197228 (October 8, 2014).
This Court has had a long-standing rule that a courts jurisdiction over the
subject matter of an action is conferred only by the Constitution or by
statute. In this regard, petitioners direct appeal to this Court is fatal to its
claim. Section 2, Rule 4 of the Revised Rules of the CTA reiterates the
exclusive appellate jurisdiction of the CTA en banc relative to the review of
the court divisions decisions or resolutions on motion for reconsideration or
new trial in cases arising from administrative agencies such as the BIR.
Clearly, this Court is without jurisdiction to review decisions rendered by a
division of the CTA, exclusive appellate jurisdiction over which is vested in
the CTA en banc.
Yaokasin v. Commissioner of Customs, G.R. No. 84111,
December 22, 1989
Without the automatic review by the Commissioner of Customs and the
Secretary of Finance, a collector in any of our countrys far-flung ports, would