MANUEL

L. QUEZON UNIVERSITY
School of Law
TAXATION LAW 2
COURSE OUTLINE

Atty. Marvin P. Canero, CPA


A. ESTATE TAX and DONOR’S TAX

a. Sections 84 to 104, NIRC, as amended.
b. RA 10963
c. RR 12-2018; RR 17-2018
d. Dizon vs. CTA, G.R. No. 140944, 30 April 2008
e. CIR vs. Pineda, GR No. L-22734, 15 September 1967)

B. VALUE-ADDED TAX

a. ABAKADA Guro Party List vs. Ermita, GR No. 168056, 1 September 2005;
b. Tolentino vs. Secretary of Finance, GR No. 115455, 25 August 1994
c. [CIR Vs. Magsaysay Lines, GR No. 146984, 28 July 2006]
d. Philippine Acetylene vs. CIR, 17 August 1967
e. CIR vs. American Rubber, 29 November 1966
f. CIR vs. John Gotamco and Sons, 27 Feb 1987
g. Contex vs. CIR, GR No. 151135, 2 July 2004
h. CIR vs. Seagate Technology, GR No. 153866, 11 Feb 2005
i. CIR vs. Acesite Hotel Corporation, 17 Feb 2007
j. Fort Bonifacio Development Corp. vs. CIR, GR Nos. 158885 & 170680, 2 April 2009
k. G.R. No. 157594 March 9, 2010
l. CIR vs. Toshiba Information Equipment [Phils.], Inc., G.R. No. 150154. August 9, 2005
m. CORAL BAY NICKEL CORPORATION VS. CIR, GR NO. 190506, 13 JUNE2016
n. CIR vs. Benguet Corporation, GR No. 145559, 14 July 2006
o. ACCENTURE, INC. VS. CIR, GR NO. 190102, 11 JULY 2012, SERENO
p. CIR vs. Burmeister, G.R. No. 153205, 22 January 2007
q. G.R. No. 209776, December 07, 2016 - COMMISSIONER OF INTERNAL REVENUE,
Petitioner, v. UNITED CADIZ SUGAR FARMERS ASSOCIATION MULTI-PURPOSE
COOPERATIVE
r. FORT BONIFACIO DEVELOPMENT CORPORATION vs. CIR, G.R. No.173425, 4
September 2012
s. CIR vs. MINDANAO II GEOTHERMAL PARTNERSHIP, [G.R. No. 191498. January 15,
2014.; SEE: RR 26-2018

C. REMEDIES UNDER THE NIRC

a. Tax Assessment
i. CIR vs. Eron Subic Power Corporation, GR No. 166387, 19 January 2009
ii. CIR vs. UNITED SALVAGE AND TOWAGE (PHILS.), INC., G.R. No. 197515, July 2,
2014
iii. SAMAR-I ELECTRIC COOPERATIVE vs. CIR, G.R. No. 193100, 10 December 2014
iv. CIR v. Pascor Realty and Development Corporation, GR No. 128315, 29 June
1999
v. Adamson v. Court of Appeals, GR No. 120935, 21 May 2009
vi. Estate of Julina Diez vda. De Gabriel vs. CIR, GR No. 155541, 01 January 2004
vii. CIR v. B.F. Goodrich Phils., Inc, G.R. No. 104171 February 24, 1999

1

 viii. CIR vs. ASALUS CORPORATION, G.R. No. 221590, 22 Feb 2017)
ix. CIR vs. PHILIPPINE DAILY INQUIRER, INC., G.R. No. 213943, 22 March 2017
x. CIR vs. THE STANLEY WORKS SALES (PHILS.), INC., G.R. No. 187589.
December 3, 2014
xi. RCBC vs. CIR, GR No. 170257, 7 September 2011
xii. CIR vs. BASF COATING + INKS PHILS., INC., [G.R. No. 198677. November 26,
2014
xiii. Ungab Vs. Cusi, 97 SCRA 877, 30 May 1980)
xiv. CIR vs. CA (Fortune Case) GR No.119322, 4 June 1996)
xv. Adamson, et al vs. CA/CIR vs. CA, GR Nos. 120935 and 124557, 21 May 2009
xvi. BIR vs.CA, SPOUSES MANLY, G.R. No. 197590. November 24, 2014.]

b. Civil Penalties

c. Assessment Process and Reglementary Periods

i. Medicard Philippines vs. CIR, GR. No. 222743, 5 April 2017;
ii. CIR vs. Hentex Trading Co., Inc. G.R. No. 136975, 31 March 2005
iii. Visayan Cebu Terminal vs. Collector, 108 SCRA 320)
iv. CIR vs. Metro Star Superama, GR No. 185371, 8 December 2010

d. Collection

i. CHINA BANKING CORPORATION v. CIR, GR. No. 172509, February 04, 2015
ii. Angeles City vs. Angeles City Electric Cooperative, GR No. 166134, 29 June
2010

e. Taxpayer’s Remedies

i. Protesting an Assessment

1. CIR vs. First Express Pawnshop Company, Inc., GR No. 172045, 16
June 2009
2. CIR VS. LIQUIGAS PHILIPPINES CORPORATION, GR NOS. 215534 &
215557, 18 APR 2016
3. Lascona Land Co., Inc. vs. CIR, GR No. 171251, 5 March 2012
4. Rizal Commercial Banking Corporation vs. CIR, GR No. 168498, 24
April 2007
5. PAGCOR vs. BIR, (G.R. No. 208731, January 27, 2016

ii. Compromise and Abatement

iii. Recovery of Tax Erroneously or Illegally Collected

iv. Silkair (Singapore) Pte. Ltd. v. CIR, GR No. 171383, 14 November 2008;
Silkair (Singapore) Pte. Ltd. v. CIR, GR No. 184398, 25 February 2010
v. G.R. No. 188497. February 19, 2014, COMMISSIONER OF INTERNAL
REVENUE vs. PILIPINAS SHELL PETROLEUM CORPORATION
vi. CIR vs. PHILIPPINE ASSOCIATED SMELTING AND REFINING
CORPORATION, [G.R. No. 186223. October 1, 2014.],
vii. Chevron vs. CIR, GR No. 210836, 1 Sept 2015
viii. CBK POWER COMPANY LIMITED vs. CIR, G.R. Nos. 193383-84, January 14,
2015; CIR vs. CBK POWER COMPANY LIMITED, G.R. Nos. 193407-08

2

 ix. CIR vs. Goodyear Philippines, Inc. GR No. 216130, 3 August 2016
x. METROPOLITAN BANK & TRUST COMPANY VS. CIR, GR NO. 182582, 17
APRIL 2017,
xi. PBCOM vs. CIR, GR No. 194065, 20 June 2016
xii. MITSUBISHI CORPORATION – MANILA BRANCH VS. CIR, June 5, 2017, G.R.
No. 175772
xiii. CIR vs. MANILA ELECTRIC COMPANY (MERALCO), respondent. G.R. No.
181459. June 9, 2014.]
xiv. REPUBLIC OF THE PHILIPPINES, represented by the CIR vs. vs. TEAM
(PHILS.) ENERGY CORPORATION (formerly MIRANT (PHILS.) ENERGY
CORPORATION, G.R. No. 188016, 14 January 2015)
xv. WINEBRENNER & IÑIGO INSURANCE BROKERS, INC., Petitioner, v.
COMMISSIONER OF INTERNAL REVENUE, G.R. No. 206526, January 28,
2015
xvi. G.R. No. 206019, March 18, 2015, PHILIPPINE NATIONAL
BANK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE

f. Government Remedies
i. Administrative Remedies
ii. Judicial Remedies

V. JUDICIAL REMEDIES [ RA 1125, as amended, and the Revised Rules of the CTA]

a. Allied Banking Corporation v. CIR, GR No. 175097, 5 February 2010
b. CIR vs. CTA AND PETRON CORPORATION, G.R. No. 207843, July 15, 2015
c. Commissioner of Customs vs. Oilink International Corporation, G.R. No. 161759, July
2, 2014
d. CIR vs. Hambrecht & Quist Philippines, Inc., GR No. 169225, 17 November 2011
e. Philippine American Life and Gen. Insurance vs. SOF and CIR, GR No.210987, 24
November 2014
f. Denis B. Habawel vs. CTA, GR No. 174759, 7 September 2011
g. In Smart Communications, Inc. vs, Municipality of Malvar, Batangas, G.R. No.
204429. February 18, 2014
h. NAPOCOR vs. MUNICIPAL GOVERNMENT OF NAVOTAS, et al, G.R. No. 192300.
November 24, 2014
i. City of Manila vs. Grecia-Cuerdo, G.R. No. 175723, February 4, 2014
j. CIR vs. Kepco Ilijan Corporation, GR No. 199422, 21 June 2016
k. SMI-ED vs. CIR, GR No. 175410, 12 Nov 2014
l. TRIDHARMA MAREKETING COR VS. CTA & CIR, GR NO. 215950, 20 JUNE 2016
m. SPOUSES EMMANUEL PAQUIAO AND JINKEE PACQUIAO VS. CIR, GR NO. 213394, 06
APR 2016)