Documente Academic
Documente Profesional
Documente Cultură
Course Description
PART I
Reference:
1. NIRC
2. Fundamentals of Taxation
3. Revenue Regulation 12-2018, January 25, 2018 (Estate &
Donor’s Taxes)
4. Revenue Regulation 13-2018, March 15, 2018 (VAT)
Chapters 1 and 2
• Sec. 129 to Sec. 140, NIRC, as amended by RA 933 4
(January 1, 2005), implemented by RR 12-2004 and
RR 3-2006, implementing guidelines on revised tax
rates on alcohol, etc. (January 3, 2006)
• 120 + 30 Rule
• Counting of the 2 year period to claim VAT Refund
• Doctrine of Operative Act
PART II
CASES:
a. Lung Center of the Philippines v. Quezon City, GR
144104, June 29, 2004 (Exemption based on actual use)
b. Mactan Airport Authority v. Pres. Marcos, GR 120082,
September 11, 199 6 (Exemption from real property tax
lifted by RA 7160 (LGC))
c. Manila International Airport Authority v. Court of
Appeals, GR No. 15 5650, July 20, 2006 (Exemption
from RPT of MIAA)
d. Quezon City Gov't. v. BayanTel Corp., GR No. 162015,
March 6, 2006
e. Sta. Lucia Realty and Development, Inc. v. City of Pasig,
G.R. No. 166838, June 15,2011
f. Ty vs. Trampe, G.R. No. 117577, Dec. 1, 1995
g. Callanta vs. Ombudsman, G.R . No. 11523-74, Jan. 30,
1998
h. Mactan vs. Marcos, G.R. No. 120082, Sept. 11, 1996
i. Testate Estate of Concordia Lim vs. City of Manila, G.R.
No. 90639, Feb. 21,1990
j. Mindanao Bus vs. CDO, G.R. No.L-17870, Sept. 29, 1962
k. Caltes vs. CBAA, G.R. No. L-47943, May 31, 1982
l. Meralco vs. CBAA, G.R. No. L-46245, May 31, 1982
m. City of Baguio vs. Busuego, G.R. No. L-29772, Sept. 18,
1980
n. SSS vs. City of Bacolod, G.R. No. L-35726, July 21, 1982
o. BOAAvs. Samar Mining, G.R. No. L-28034, Feb. 27,
1971
p. City Treasurer of QC vs. CA, G.R. No. 120974, Dec. 22,
1997
q. NPC vs. Presiding Judge of RTC-Branch 25, CDO, G.R .
No. 72477, Oct. 16, 1990
r. Reyes vs. Almanzor, G.R. No. 4983 9 - 46, April 26, 1991
s. Pecson vs. CA, G.R. No. 105360, May 25, 1993
t. Mathay vs. Sec. of Finance, G.R. No. 102319, Dec. 16,
1993
u. Patalinghug vs. CA, G.R. No. 104786, Jan. 27, 1994
v. Sesbreño vs. CBAA, G.R. No. 1065 88, March 24, 1997
w. Lopez vs. City of Manila, G.R. No. 127139, Feb. 19,
1993
x. Cag. Robina vs. CA, G.R. No. 122451, Oct. 12, 2000
y. Light Rail Transit vs. CBAA, G.R. No. 127616, Oct. 12,
2000
2. JUDICIAL PROCEEDINGS
a. Commissioner vs. Planters Products, G.R. No.
82018, March 16, 1989
- Decision of the Collector of Customs not
appealable to City; Exception
b. Rufino Lopez & Sons vs. Court of Tax Appeals,
G.R. No. L-9274, February 1, 1951
c. Carbonilla vs. Board of Airlines Representatives,
G.R. No. 193247, September 11, 2011
d. Office of the President, Commissioner of Customs
vs. Board of Airlines Representatives, G.R. No.
194276, September 11, 2011
Note: Like the Old Tariff and Customs Code, CMTA does
not provide any prescriptive period, on violations of its
provision. The applicable Statute of Limitation is Act No.
3326 as amended by Act No. 3763.
Read also:
1. P. D. No. 857 (PPA)
2. R. A. No. 1731 (Port Fees)
3. Meaning of Demurrage Charges
4. PPA vs. Renato Fuentes, G.R. No. 91259, April 6, 1991
- Nature of Port Charges
5. ILLUH ASAALI VS. COC, L-24170 2/28/69
- Hot pursuit
6. COC VS. MANILA STARR FERRY, 227 SCRA 317
- Smuggling
7. VIDUYA VS. BERDIGO, 73 SCRA 553
- Attachment not allowed
8. BASTIDA VS. COC, G.R NO. L - 20411 10/24/70
9. NATIONAL DEVELOPMENT CORPORATION VS.
COC, 9 SCRA 429
- Doctrine of EAR exception
10. CHIA VS. ACTING COC G. R. L - 43810 9/26/1989
- Doctrine of Primary Jurisdiction
11. Republic vs. CFI of Manila, 213 SCRA 222
12. FEEDER INTERNATIONAL LINE VS. CA, 197
SCRA 842