Documente Academic
Documente Profesional
Documente Cultură
College of Law
Diliman, Quezon City
Tax Pyramiding
Purpose
Asia International Auctioneers, Inc. v. CIR, G.R.
No. 179115 (2012)
CS Garment, Inc. v. CIR, G.R. No. 182399 (2014)
Revenue-raising
CIR v. Fortune Tobacco Corporation, 559 SCRA
160 (2008)
Regulatory
Pambansang Koalisyon ng mga Samahang
Magsasaka at Manggagawa sa Niyugan, et al. v.
Executive Secretary, G.R. No. 147036-37 (2012)
License fees
o Physical Therapy Organization v.
Municipal Board of Manila, et al., G.R. No.
L-10488 (1957)
Motor vehicle registration fees
o PAL v. Edu, G.R. No. L-41383 (1988)
Tax on videogram establishments
o Tio v. Videogram Regulatory Board, 151
SCRA 208 (1987)
Coco-levy
o COCOFED v. PCGG, 178 SCRA 236 (1989)
Social Housing Tax
o Ferrer, Jr. v. City Mayor Bautista, et al.,
G.R. No. 210551 (2015)
“Sin Taxes”
o Southern Cross Cement Corporation v.
Cement Manufacturers Association of the
Philippines, et al., G.R. No. 158540 (2005)
Prospective in operation
CIR v. Acosta, 529 SCRA 177 (2007)
Progressive
Southern Cross Cement Corporation v. Cement
Manufacturers Association of the Philippines, et
al., G.R. No. 158540 (2005)
Aspects of Taxation
Lifeblood theory
Chamber of Real Estate and Builders’
Associations, Inc. v. Romulo, 614 SCRA 605
(2010)
National Power Corporation v. City of
Cabanatuan, G.R. No. 149110 (2003)
CIR v. Fitness by Design, Inc., G.R. no. 215957
(2016)
Angeles City v. Angeles Electric Corporation, 622
SCRA 43 (2010)
Spouses Pacquiao v. CTA, et al. G.R. No. 213394
(2016)
Necessity theory
Gerochi v. Department of Energy, 527 SCRA 696
(2007)
Republic v. Caguioa, 536 SCRA 193 (2007)
CIR v. BPI, G.R. No. 134062 (2007)
Power to destroy
TRIDHARMA Marketing Corporation v. CTA, et
al., G.R. No. 215950 (2016)
CIR v. SM Prime Holdings, Inc., 613 SCRA 774
(2010)
BIR v. Manila Home Textile, Inc., et al., G.R. No.
203057 (2016)
Presumption of validity
Coconut Oil Refiners Association, Inc., et al. v. Torres, et al., G.R. No. 132527
(2005)
S ITUS OF T AXATION
CIR v. Marubeni Corporation, G.R. No. 137377
(2001)
Petron Corporation v. Tiangco, 551 SCRA 484
(2008)
Allied Thread Co., Inc., v. City Mayor of Manila,
133 SCRA 338 (1984)
No exemption by implication
Western Minolco Corporation v. CIR, 124 SCRA 121 (1983)
Exception: Estoppel may apply against the government if it will cause manifest
injustice
CIR v. San Miguel Corporation, G.R. No. 205045 (2017)
Imprescriptibility of taxes
Kasamahan Realty Development Corporation v.
CIR, CTA Case No. 6204 (2005)
Double taxation
Exceptions
CIR v. Esso Standard Eastern, Inc., 172 SCRA 364 (1989)
Republic v. Ericta, 172 SCRA 623 (1989)
T AX A VOIDANCE
CIR v. The Estate of Benigno P. Toda, Jr., G.R.
No. 147188 (2004)
International Exchange Bank v. CIR, 520 SCRA
688 (2007)
T AX E VASION
CIR v. Gonzalez, 633 SCRA 139 (2010)
T AX A BATEMENT
Asiatrust Development Bank, Inc. v. CIR, G.R.
No. 201530 (2017)
T AX A MNESTY
CIR v. Philippine Aluminum Wheels, Inc., G.R.
No. 216161 (2017)
ING Bank N.V., etc. v. CIR, G.R. No. 167679
(2015)
CIR v. Marubeni Corporation, G.R. No. 137377
(2001)
Strict interpretation against the taxpayer
CIR v. Gonzalez, 633 SCRA 139 (2010)