Documente Academic
Documente Profesional
Documente Cultură
B. PROTEST ASSESSMENT
1. Procedure
a. Exceptions
CIR V. Menguito, G.R. No. 167560, Sept. 17, 2008, 565 SCRA
461 (2008)
CIR v. Metro Star Superama, Inc., G.R. No. 185371, Dec. 8, 2010,
637 SCRA 633 (2010)
Pilipinas Shell Petroleum Corp. v. CIR, supra
CIR v. First Express Pawnshop Company, Inc., G.R. No. 172045-06, June
16, 2009, 589 SCRA 253 (2009)
1. General Rule
Oceanic Wireless Network, Inc. v. CIR, 477 SCRA 205, 211-213 (2005)
CIR v. Isabela Cultural Corp., 361 SCRA 71 (2001)
Republic v. Lim Tian Teng Sons & Co., Inc., 16 SCRA 584 (1966)
Phil. Planters Investment Co., Inc. v. Acting CIR, CTA Case No. 1266,
Nov. 11, 1962
Hilado v. CIR, CTA Case No. 1256, Oct. 22, 1962
Central Cement Corporation v. CIR, CTA Case No. 4312, Sept. 1, 1993
Cf.
CIR v. Algue, Inc., 158 SCRA 9 (1988)
Advertising Associates, Inc. v. CA, 133 SCRA 765 (1984)
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1. Tax Rulings
2. Unfair Competition
3. Declaratory Relief
Sec. 3(a)(2), Rule 4 and Sec. 3(a), Rule 8, Revised Rules of the CTA (S.C. A.M.
No. 05-11-07-CTA, Nov. 22, 2005)
Lascona Land Co., Inc. v. CIR et. al., CTA Case No. 5777, Jan. 4, 2000
Rizal Commercial Banking Corp. v. CIR, 522 SCRA 144 (2007)
Collector v. Batangas Trans. Co. et. al, 102 Phil. 822 (1958)
Sec. 11, Rep. Act No. 1125, as amended by Rep. Act No. 9282
Commissioner of Customs v. Gelmart Industries Philippines, Inc., 579 SCRA 272,
284-285 (2009)
Sec. 18, Rep. Act No. 1125, as amended by Rep. Act No. 9282
Commissioner of Customs v. Marina Sales, Inc., G.R. No. 183868, Nov. 22, 2010,
635 SCRA 606, 613-614 (2010)
Judy Anne L. Santos v. People and BIR, G.R. No. 173176, Aug. 26, 2008
F. Period to Appeal
St. Stephen’s ‘Association v. Collector of Internal Revenue, 104 Phil. 314, 317-
318 (1958)
Baguio Country Club v. Collector, 105 Phil. 1269 (1959)
Roman Catholic Archbishop of Cebu v. Collector, 4 SCRA 279 (1962)
Pantranco v. Blaquera, 107 Phil. 975 (1960)
Basa v. Republic, 138 SCRA 34 (1985)
Mambulao Lumber Co. v. CIR, 132 SCRA 1 (1984)
Republic v. Court of Appeals, 149 SCRA 351, 357 (1987)
Collector v. CTA, 109 Phil. 1027 (1960)
CIR v. Union Shipping Corp., supra
Advertising Associates, Inc. v. CA, supra
CIR v. Algue, Inc., supra
Lascona Land Co., Inc. v. CIR et. al., CTA Case No. 5777, Jan. 4, 2000
Rizal Commercial Banking Corp. v. CIR, 522 SCRA 144 (2007)
Sec. 19, Rep. Act No. 1125, as amended by Rep. Act No. 9282
A. Mode of Appeal
Manila Electric Co. v. CIR, CTA Case No. 7107, Oct. 16, 2006
CIR v. Central Azucarera Don Pedro, supra
Rev. Mem. Order No. 86-98, Nov. 10, 1998 (check new issuance)
Rev. Regs. No. 5-2000, July 19, 2000
CIR v. Cebu Portland Cement Co., 156 SCRA 535, 541 (1987)
BPI Securities Corp. v. CIR, CTA Case No. 6089, Aug. 22, 2002
A. Soriano Corp. v. CIR, CTA Case No. 5351, Oct. 27, 1998
Republic v. Mambulao Lumber Co., 6 SCRA 858
Domingo v. Garlitos, 8 SCRA 443
FNCB Finance v. CIR, CTA Case No. 3717, May 10, 1993
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Philex Mining Corp. v. CIR, et. al., G.R. No. 120324, April 21, 1999
Collector v. Sweeney, 106 Phil. 59 (1959)
Victorias Milling Co., Inc. v. Commissioner, 19 SCRA 430 (1967)
Sec. 7(a)(1), (2), Rep. Act No. 1125, as amended by Rep. Act No. 9282
Sec. 11, Rep. Act No. 1125, as amended by Rep. Act No. 9282
Sec. 18, Rep. Act No. 1125, as amended by Rep. Act No. 9282
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B. Supreme Court
Sec. 19, Rep. Act No. 1125, as amended by Rep. Act No. 9282
A. Procedure
Sec. 4, NIRC
B. Appeal Procedure
Sec. 4, NIRC
Rev. Administrative Order No. 3-2001, Oct. 22, 2001
Rev. Mem. Circular No. 40-A-2002, May 7, 2002
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British American Tobacco v. Camacho, et. al., G.R. No. 163583, Aug. 20. 2008
Philippine American Life and General Insurance Company v. Secretary of
Finance, G.R. No. 210987, November 24, 2014
See the Petroleum Dealers case.
See the PEACe Bonds case.
CJH Development Corporation v. BIR, et. al., G.R. No. 172457, Dec. 24, 2008,
575 SCRA 467 (2008)
A. Statutory Basis
A. Statutory Basis
2. Third-Party Summons
Republic v. Aquafresh Seafoods, Inc., G.R. No. 170389, Oct. 20, 2010,
634 SCRA 82 (2010)
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5. Inquire into Bank Deposits of Decedent or Person Applying for Compromise due
to Financial Incapacity
1. Rule-Making Authority
B. Informer’s Reward
CIR v. Pascor Realty and Dev. Corp., 309 SCRA 402 (1999)
Republic v. Court of Appeals, 149 SCRA 351 (1987)
Basilan Estates, Inc. v. CIR, 21 SCRA 17 (1967)
China Banking Corporation v. Commissioner of Internal Revenue, G.R.
No. 172509, Feb. 4, 2015, 749 SCRA 525, 531
Nava v. CIR, 13 SCRA 104 (1965)
Barcelon, Roxas Securities, Inc. v. CIR, 498 SCRA 126, 136 (2006)
Collector v. Bautista, 105 Phil. 1326, 1327 (1959)
Adamson v. Court of Appeals, G.R. Nos. 120935 and 124557, May 21,
2009, 588 SCRA 27 (2009)
CIR v. Menguito, supra
Sy Po v. CTA, supra
B. Civil Action
Republic v. Lim Tian Teng Sons & Co., 16 SCRA 584 (1966)
San Juan v. Vasquez, 3 SCRA 92 (1961)
Yabes v. Flojo, L-46954, July 20, 1982, 115 SCRA 278 (1982)
Lim, Sr. v. CA, 190 SCRA 616
Republic v. Patanao, 20 SCRA 712 (1967)
C. Criminal Action
D. Anti-Injunction Rule
1. General Rule
CIR v. Cebu Portland Cement Co., 156 SCRA 535, 541 (1987)
Churchill and Tait v. Rafferty, 32 Phil. 580 (1915)
Collector v. Reyes and CTA, 100 Phil. 822 (1957)
Collector v. Avelino, 100 Phil. 327 (1956)
2. Exception
Sec. 11, Rep. Act No. 1125, as amended by Rep. Act No. 9282
Rule 10, Revised Rules of the CTA (S.C. A.M. No. 05-11-07-CTA, Nov.
22, 2005
13
A. Civil Penalties
B. Interest
C. Compromise Penalty
CIR v. Lianga Bay Logging Co., Inc., 193 SCRA 86, 92-93 (1991)
CIR v. Japan Air Lines, Inc., 202 SCRA 450, 459 (1991)
Philippine Int’l Fair, Inc. v. Collector, 4 SCRA 774 (1962)
A. Period to Assess
CIR v. Phoenix Assurance Co., Ltd., L-19127, May 20, 1965, 14 SCRA
52, 58-59 (1965)
CIR v. Primetown Property Group, Inc., G.R. No. 162155, Aug. 28, 2007,
531 SCRA 436 (2007)
v. Ordinary Prescription
B. Period to Collect
CIR v. Hambrecht and Quist Philippines, Inc., G.R. No. 169225, Nov. 17, 2010,
635 SCRA 162, 170-172 (2010)
Republic v. Ablaza, 108 Phil. 1105 (1960)
Mambulao Lumber Co. v. Republic, 132 SCRA 1
Palanca v. CIR, 4 SCRA 263 (1962)
Republic v. Ker & Co. Ltd., 18 SCRA 208 (1966)
Republic v. Hizon, 320 SCRA 574 (1999)
Collector v. Clement and Hooker, 105 Phil. 51 (1959)
Collector v. De los Angeles and CTA, 101 Phil. 1066 (1959)
CIR v. Wyeth Suaco Laboratories, Inc. and CTA, 202 SCRA 125, 131 (1991)
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Collector v. Suyoc Consolidated Mining Company, et. al., 104 Phil. 819 (1958)
CIR v. Consolidated Mining Co., (Nov. 29, 1968)
Cordero v. Gonda, 18 SCRA 331
Bank of the Phil. Islands v. CIR, 473 SCRA 205 (2005)
Bank of the Phil. Islands v. CIR, 548 SCRA 105, 112-116 (2008)
CIR v. Philippine Global Communications, Inc., 506 SCRA 427, 438-450
(2006)
PNOC v. Court of Appeals, 457 SCRA 32, 110 (2005)
Sec. 4, NIRC
Sec. 7, NIRC
C. Requirement of Publication