Documente Academic
Documente Profesional
Documente Cultură
A. In General
- W.C. Ogan and Bohol Land Transportation Co., G.R. No. 49102, May 30, 1949
- Revenue Regulations No. 18-2001, Nov. 13, 2001
- Revenue Memorandum Order 32-2001, Nov. 28, 2001
B. Merger or Consolidation
- Sec. 40(C)(2) and (6)(b), NIRC
- CIR vs. Rufino, 148 SCRA 42
- BIR Ruling No. 383-87, Nov. 25, 1987
- BIR Ruling 515-2012, August 3, 2012
De Facto Merger
- Revenue Memorandum Ruling 1-2002, Apr. 25, 2002
C. Exchange of Property for Shares of Stock
- Sec. 40(C)(2), NIRC
- Liddell & Co., Inc. vs. Collector, 2 SCRA 632
- Revenue Memorandum Ruling No. 1-2001, Nov. 29, 2001
- BIR Ruling No. 228-12, March 29, 2012
- BIR Ruling 515-202, August 3, 2012
D. Other Tax-Exempt Transactions
Sale of Principal Residence
- Sec. 24(D)(2), NIRC
- Revenue Regulations Nos. 13-99 and 14-2000
Community Mortgage Program
Socialized Housing
– Secs. 19, 20, 32, RA 7279
- Secs. 93, 188, NIRC
Deeds of Trusts
Transfers by Mistakes
2
a. In General
- NIRC, secs. 24-28, 33, 51-52, 55, 74-77
- RMC 31-2019
b. Individuals
c. Corporations
- CIR v. TMX Sales, 205 SCRA 18
- ACCRA Investment v. CA, 204 SCRA 957
- San Carlos Milling v. CIR, 228 SCRA 135
ADDENDUM
Eastern Telecommunications Phils, Inc. v CIR, GR No. 183531, Mar 25, 2015
CIR v Traders Royal Bank, GR No. 167134, Mar 18, 2015; Marcos v CA, 339 Phil 253,
271-273 (1997)
Secretary of Finance v La Suerte Cigar, GR No. 166498, June 11, 2009
CIR v. CA and Alhambra Industries, Inc., G.R. No. 117982. February 6, 1997
Sec. 246, NIRC
Phil. Bank of Communications v. CIR & CA, G.R. No. 112024. January 28, 1999
Sec. 244, NIRC
INFORMER’S REWARD