dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2

010) 10. Prescription of government s right to collect Sections 203, and 222-223,
Tax Code Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Rev
enue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philip
pines vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (March 3
1, 1962) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissioner o
f Internal Revenue vs. Court of Appeals (February 25, 1999) Republic of the Phil
ippines vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Company
, Ltd. (September 29, 1966) Republic of the Philippines vs. Arcache (February 29
, 1964) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005
) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October 1
7, 2005) Commissioner of Internal Revenue vs. Philippine Global Communications,
Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner of Inter
nal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivi
sion, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeals (April
12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissioner of I
nternal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue
vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes
(January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corpo
ration (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Int
ernal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corpo
ration vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Inte
rnal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Comm
ercial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007)
Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Rev
enue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax
Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6,
2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner o
f Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Inte
rnal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Commissione
r of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (A
ugust 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Revenue (
April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (Ma
y 26, 1995) Philippine Bank of Communications vs. Commissioner of Internal Reven
ue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (Jan
uary 21, 1999) Commissioner of Internal Revenue vs. Philippine American Life Ins
urance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine Nation
al Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Int
ernal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Servicdum Order 39-2007 (
December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescripti
on of government s right to collect Sections 203, and 222-223, Tax Code Guagua Ele
ctric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 196
7) Vera vs. Fernandez (March 30, 1979) Republic of the Philippines vs. Limcaco (
August 31, 1962) Republic of the Philippines vs. Ret (March 31, 1962) Republic o
f the Philippines vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue
vs. Court of Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (
March 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd. (September 2
9, 1966) Republic of the Philippines vs. Arcache (February 29, 1964) Philippine
National Oil Corporation vs. Court of Appeals (April 26, 2005) Bank of the Phili
ppine Islands vs. Commissioner of Internal Revenue (October 17, 2005) Commission
er of Internal Revenue vs. Philippine Global Communications, Inc. (October 31, 2
006) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (March
7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 3
0, 1964) Protector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxp
ayer s Remedies Protest Section 228, Tax Code Commissioner of Internal Revenue vs.
Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs. Metro Star Sup
erama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006)
Commissioner of Internal Revenue vs. Enron Subic Power Corporation (January 19,
2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA
Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissi
oner of Internal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. Fi
rst Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corp
oration vs. Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co.,
Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Revenue Regulations 12
-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguin
aldo vs. Commissioner of Internal Revenue (February 26, 1965) Commissioner of In
ternal Revenue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Col
lector of Internal Revenue (February 29, 1960) Commissioner of Internal Revenue
vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (Novem

ber 29, 1965) Far East Bank and Trust Company vs. Commissioner of Internal Reven
ue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Phi
lex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Com
missioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philipp
ine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 199
9) Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999) Comm
issioner of Internal Revenue vs. Philippine American Life Insurance Co. (May 29,
1995) Commissioner of Internal Revenue vs. Philippine National Bank (October 25
, 2005) Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (Dece
mber 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and es, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Rem
edies Protest Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzale
z (October 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, I
nc. (December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commiss
ioner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) F
luor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No.
7793, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of
Internal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Expr
ess Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation
vs. Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs.
Commissioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (Sep
tember 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs.
Commissioner of Internal Revenue (February 26, 1965) Commissioner of Internal R
evenue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector o
f Internal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Pala
nca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29,
1965) Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May
2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mini
ng Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Commissione
r of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank
of Communications vs. Commissioner of Internal Revenue (January 28, 1999) Commi
ssioner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner
of Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) C
ommissioner of Internal Revenue vs. Philippine National Bank (October 25, 2005)
Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14,
2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

e (July 29, 2010) Commissioner of Internal Revenue vs. Far East Bank & Trust Com
pany (March 15, 2010) Commissioner of Internal Revenue vs. Smart Communication,
Inc. (August 25, 2010) Commissioner of Internal Revenue vs. Petron Corporation (
March 21, 2012) Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue
(September 10, 2001) Revenue Regulations 14-2011 (July 29, 2011) 12. Court of Ta
x Appeals Republic Act 9282 as amended by Republic Act 9503 Commissioner of Inte
rnal Revenue vs. Isabela Cultural Corporation (July 11, 2001) Surigao Electric C
o. vs. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Cou
rt of Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shi
pping Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of In
ternal Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Re
venue (CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commission
er of Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Cor
poration vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Cann
ing Corporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Ann
e L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August
26, 2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (Dec
ember 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) As
ia International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manil
a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cust
oms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Comp
any, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-C
TA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196,
Local Government Code Art. 217-287, Rules and Regulations Implementing the Local
Government Code 1. General Principles, Definitions, and Limitations Sections 12
8-133, Local Government Code Art. 217-222, Rules and Regulations Implementing th
e Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 1
6, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Cit
y vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, I
nc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philip
pine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpor
ation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, an
d 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations
Implementing the Local Government Code

Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and