WE HAVE FOUR CLASS SESSIONS LEFT - APRIL 16, 23 AND 30, THEN MAY 7.

MAY 14 IS FINAL EXAM

DAY.

WE WILL HAVE MAXIMUM OF SIX REPORTERS FOR EACH SESSION, MEANING, EACH REPORTER WILL
HAVE 30 MINS TO REPORT ON HIS/HER ASSIGNED TOPIC. THAT WAY, WE ACCOMMODATE ALL WHO
HAD NOT REPORTED YET.

THE SEQUENCE OF THE REPORTERS ARE:

APRIL 16 - MESSRS. QUIMORA, AVILES, GAMMAD, RENZ (4)

[I WILL DISCUSS THE NEW BIR INCOME TAX FORMS]

APRIL 23 - MESSRS. VIDAL, RACELA, TABLIZO, BALDOS, SARREAL, CANBRONERO (6)

APRIL 30 - MESSRS. NUYDA, BERNAL, TANGI, BARCELONA, ALVERDE, MADARANG (6)

MAY 7 - MESSRS. SANTOS, KING STEPHANIE, ECHAUZ, KING BRYCE (4)

[I WILL REVIEW THE CLASS ON THE TOPICS TO BE ASKED IN THE FINAL EXAM]

FOR MS. QUIMORA, PLS JUST REPORT ON YOUR TOPIC. I WILL ASSIGN ONE CLASSMATE TO REPORT
ON THE CASE INVOLVING MOST FAVORED NATION CLAUSE THAT I MENTIONED LAST TIME WE MET.

THE SUPREME COURT CASES TO BE REPORTED ON ARE:

---------CONCEPTS/DOCTRINES TO BE DISCUSSED IN THE REPORTS:

RACELA - EXEMPT TRANSACTION VS. EXEMPT ENTITY - NEGROS CONSOLIDATED (GR 212735 DEC 5,
2018)
- MUTUAL LIFE INSURANCE TAX EXEMPTION - INSULAR LIFE (GR 197192 JUNE 4, 2014)

TABLIZO - EXHAUSTION OF ADMIN REMEDIES/DOCTRINE OF TRANSCENDENTAL

IMPORTANCE/LOCUS
STANDI - ALLIANCE OF QC HOME OWNERS ASSOC. (GR 230651 SEPT 18, 2018)
- LIFEBLOOD THEORY/RIPE FOR JUDICIAL DETERMINATION - STANDARD INSURANCE (GR
219340
NOV 7, 2018)

BALDOS - FRINGE BENEFIT/DE MINIMIS BENEFIT/POWER OF CIR TO INTERPRET LAW/EXHAUSTION

OF
ADMINISTRATIVE REMEDIES/CTA JURISDICTION/INCOME TAX EXEMPTIONS/EQUAL
PROTECTION
GUARANTEE/INTERPRETATION OF EXEMPTIONS - C.O.U.R.A.G.E (GR 213446 JULY 3,
2018.
EN BANC DECISION)

SARREAL - MOST FAVORED NATION CLAUSE/DISCUSS RELEVANT PROVISIONS IN THE PHILS-US TAX
TREATY VS. PHILS-GERMANY TAX TREATY ON ROYALTIES - S C JOHNSON (GR 127105
JUNE 25,
1999. LANDMARK CASE)

CANBRONERO - GOVERNMENT INSTRUMENTALITIES VS. GOCC - BCDA CASE (GR 205925 JUNE 20,
2018)
 MIAA CASE (528 PHIL 181, 2006) & PHIL FISHERIES (555 PHIL 661, 2007)

NUYDA - SECTION 4, POWER OF THE CIR/EXEMPTION UNDER ITS FRANCHISE - PAL (GR 206079-
80/206309
JAN 17, 2018)
- INTERPRETATION OF TAX AMNESTY LAW - COVANTA (GR 203160 JAN 24, 2018)
- TAX EXEMPTION UNDER RA 7459 - SPLASH (CTA CASE 8904, FEB 2, 2018)

BERNAL - IRREVOCABILITY RULE - UNIVERSITY PHYSICIAN (GR 205955 MARCH 7, 2018)

- RHOMBUS ENERGY (GR 206362 AUG 1, 2018)

TANGI - DISCUSS BIR REVENUE REGULATION NO. 8-2018 (JAN 25, 2018), THE IRR ON THE INCOME
TAX
PROVISION OF THE TRAIN LAW

BARCELONA - FILING OF TAX RETURNS/TAX EVASION/DOCTRINE OF WILLFUL BLINDNESS - PEOPLE

VS.
KINTANAR(CTA EB CRIM CASE NO. 006/CTA CRIM CASE 0-033 & 0-034 DEC 3, 2010.
LANDMARK CASE)

ALVERDE - DOUBLE TAXATION - COSMOS (GR 196681 JUNE 27, 2018)

- EXEMPTION OF NS NP EDUCATIONAL INSTITUTION - ST PAUL COLLEGE (GR 215383 MAR
8, 2017)

MADARANG - EXEMPTION OF PROPRIETARY NS HOSPITAL - ST LUKE (GR 203514, FEB 13,

2017. LANDMARK
CASE) VIS-A-VIS GR 195909 and 195960 (2012)

--------JUDICIAL REMEDIES (SEE THE 2019 BAR COVERAGE NO. IV).

SANTOS - CTA JURISDICTION

STEPHANIE - PROCEDURE B1, B2

ECHAUZ - PROCEDURE B3, B4

BRYCE - PROCEDURE B5 AND ONE SC CASE ON JURISDICTION/ORDINARY VS. CAPITAL ASSET - GAW
(GR 222837 JULY 23, 2018)

CONSIDERING THE TIME CONSTRAINT, PLEASE BE READY WITH YOUR HANDOUTS AND YOUR SLIDES
ON THE ASSIGNED DAY OF YOUR REPORT. THANK YOU!