Академический Документы
Профессиональный Документы
Культура Документы
General Principles
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II.
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Inherent Limitations
Constitutional Limitations
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Coconut Oil Refineries vs Torres 29 July 05 (No law granting tax exemption etc...)
Camp John Hay vs Lim, March 29, 2005 (
-ditto)
Tolentino vs Secretary of Finance 249 SCRA 628 (nature of VAT)
ABAKADA vs Ermita 01 Sept 05 (new VAT law)
Tan vs Del Rosario, Jr. 237 SCRA 324 (uniformity/equal protectn)
Southern Cross Cement vs CMAP 465 SCRA 532 (delegated auth.)
Ormoc vs CIR, 22 SCRA 603 (equal protection & uniformity of taxn)
Shell vs Vao 94 Phil 389 ( -ditto- )
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Income
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Conwi vs CTA 213 SCRA 83 (income, defined)
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CIR vs Marubeni 372 SCRA 576 (branch profit remit. tx)
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CIR vs British Airways 149 SCRA 395
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South African Airways, GR 180356, February 16, 2010 (GPB, sec 28, NIRC)
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CIR vs CA 301 SCRA 152 (income vs capital; stock div; redemptn)
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CIR vs Solidbank 416 SCRA 436 (income vs percentage)
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B. Van Zuiden Bros vs GTVL 523 SCRA 233 (doing bus in the Phils)
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Mobil vs City Treasurer 463 SCRA 379 (business vs income tx)
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CIR vs Baier Nickel 500 SCRA 87 (situs; tx on non-res.; source of income)
10. CIR vs CA 203 SCRA 72 (terminal leave pay: exclusion)
Expenses
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IX.
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Assignment: Compare
Cases on Assessment
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Cases on Prescription
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Tax Credit/Refund
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