REPUBLIC ACT NO.

1125, AS AMENDED BY RA 3457, RA 9282, and RA 9503

I. Compare R.A. No. 1125 from R.A. 9282

A. Composition

B. Appeal

C. Jurisdiction

II. Cases:

A. British American Tobacco v. Jose Isidro Camacho, et al, GR No. 163583, August 20, 2008

B. Dacudao Brothers, Inc. v. CTA, CTA EB 819, Sept 30, 2013 and May 2, 2014

C. City of Manila v. Hon. Caridad H. Grocia-Cuerdo, GR No. 175723, Feb. 4, 2014

D. St. Paul College of San Rafael v. CIR, CTA EB 874, May 27, 2013

E. Erwin Salaveria& Portia Gonzales v. CIR, CTA Case No. 8681, October 1, 2013

F. CIR v. Fortune Tobacco Corporation, GR No. 167274-75 & 192576, Sept. 11, 2013

G. CIR v. First Express Pawnshop Company, Inc. 172045-46, 16 June 2009

H. CIR v. Citytrust, G.R. No. 150812, 22 August 2006

I. RCBC v. CIR, G.R. No. 168498, 24 April 2007

J. CIR vs. Hambrecht & Quist Philippines, Inc., GR No. 169225, 17 November 2010

K. Philippine Journalists, Inc. vs. CIR, GR No. 162852, 16 December 2004

L. City of Manila vs. Grecia-Cuerdo, GR No. 175723, 4 February 2014

M. CIR vs. CTA and Petron, GR No. 207843, 15 July 2015

N. BDO vs. Republic, GR No. 198756, 16 August 2016

THE LOCAL GOVERNMENT CODE

REPUBLIC ACT NO. 7160

I. LOCAL GOVERNMENT TAXATION

1. Authority of Local Government Units:

a. Power to Create Sources of Revenue – Section 129

b. Fundamental Principles – Section 130

c. Local Taxing Authority – Section 132

d. Limitations – Section 133

e. Common Revenue-Raising Powers – Sections 153 – 155

f. Power to Levy Other Taxes, Fees, or Charges – Section 186

g. Tax Ordinances – Section 187

h. Adjustment of Rates of Ordinances – Section 191

i. Grant of Tax Exemption Privileges – Section 192

j. Provinces:

i. Scope of Taxing Powers of Cities – Section 151

ii. Scope of Taxing Powers of Provinces – Section 135

iii. Professional Tax – Section 139

iv. Amusement Tax – Section 140

k. Municipalities:

i. Scope of Taxing Powers of Cities – Section 151

ii. Scope of Taxing Powers of Municipalities – Section 142

iii. Tax on Business – Section 143

iv. Fees and Charges – Section 147

v. Situs of Tax – Section 150

2. Collection

a. Sections 165 to 170

3. Prescription and Assessment

a. Section 171 – Assessment

b. Section 194 – Prescriptive Period

c. Section 195 – Protest

d. Section 196 – Refund

4. Civil Remedies

a. Section 173 to 185

5. Cases:

a. Municipality of Cainta v. City of Pasig and Uniwide Sales Warehouse Club, Inc., G.R. No. 176703,
28 June 2017;
b. Mindanao Shopping Destination Corporation v. Hon. Rodrigo R. Duterte, G.R. No. 211093, 06
June 2017;

c. City of Manila v. Cosmos Bottling Corporation, G.R. No. 196681, 27 June 2018;

d. Pelizloy v. Province of Benguet, G.R. No. 183137, 10 April 2013.

II. REAL PROPERTY TAXATION

1. General Provisions

a. Section 198

b. Actual Use as Basis of Assessments – Section 217

c. Valuation of Property – Section 220

d. Effectivity of Assessment – Section 221

e. Assessment of Property Subject to Back Taxes – Section 222

f. Power to Levy Real Property Tax – Section 232

2. Imposition

a. Rate of Levy – Section 233

b. Exemptions from Real Property Tax – Section 234

3. Collection

a. Accrual of Tax – Section 246

b. Collection of Tax – Section 247

4. Remedies

a. Section 252 – Payment Under Protest

b. Section 253 – Refund

c. Sections 254 – 270

5. Appeals

a. Local Board of Assessment Appeals (LBAA) – Section 226

b. Powers of the LBAA – Section 227

c. Action by the LBAA – Section 229

d. Central Board of Assessment Appeals (CBAA) – Section 230

e. Effect of Appeal – Section 231

6. Cases:

a. Metropolitan Waterworks and Sewerage System v. The Local Government of Quezon City, G.R.
No. 194388, 07 November 2018;

b. Capitol Wireless, Inc. v. The Provincial Treasurer of Batangas, G.R. No. 180110. 30 May 2016;

c. Caltex Phils. Inc. v. Central Board of Assessment Appeals, 114 SCRA 296

CUSTOMS MODERNIZATION AND TARIFF ACT

REPUBLIC ACT NO. 10863

1. General Provisions

a. Section 102 – Definition of Terms

b. Section 113 – Rulings

c. Section 114 – Right of Appeals, Forms, and Ground

2. Bureau of Customs

a. Section 200 – Officials of the Bureau

b. Section 201 – Powers and Functions of the Commissioner

c. Section 202 – Functions of the Bureau

d. Section 206 – Customs Districts

e. Section 210 – Duties of the District Collector

f. Sections 214 to 224 – Exercise of Police Authority

g. Section 300 – Customs Jurisdiction

3. Assessment – Goods

a. Examination of Goods – Section 419

b. Assessment – Sections 423 to 429

c. Period of Limitation – Section 430

d. Release of Goods – Sections 431 to 435

e. Post Clearance Audit:

i. Sections 1000 to 1006

4. Advance Ruling and Dispute Settlement

a. Sections 1100 to 1104

b. Protest:

i. Sections 1106 to 1110

c. Seizure and Forfeiture:

i. Sections 1113 to 1125

ii. Appeal in Protest and Forfeiture Cases:

1. Appeal to the Commissioner of Customs

2. Automatic Review by the Commissioner

3. Automatic Review by the Secretary of Finance

2. Civil Remedies

a. Sections 1132 to 1134

3. Judicial Proceedings

a. Sections 1135 to 1138

4. Refund and Abatement

a. Sections 903 to 913

5. Special Customs Duties

a. Dumping Duty – Section 711

b. Safeguard Duty – Section 712

c. Countervailing Duty – Section 713

d. Discrimination by Foreign Countries – Section 704

6. Criminal and Other Offenses

a. Sections 1400 to 1430

7. Cases:

a. Honorable Executive Secretary v. Southwing Heavy Industries, et al., G.R. No. 164171, 20
February 2006;

b. Jao v. Court of Appeals, G.R. No. 104604, 06 October 1995