SDFSD

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, Defidum Order 39-2007 (December 12, 2007
) Revenue Memorandum Order 42-2010 (May 4, 2010) 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 Revenue (April 24, 1967) Vera vs. Ferna
ndez (March 30, 1979) Republic 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, 1968) Commissioner of Internal Revenue vs. Court of Appe
als (February 25, 1999) Republic of the Philippines vs. Lopez (March 30, 1963) R
epublic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966) Republic
of the Philippines vs. Arcache (February 29, 1964) Philippine National Oil Corp
oration vs. Court of Appeals (April 26, 2005) Bank of the Philippine Islands vs.
Commissioner of Internal Revenue (October 17, 2005) Commissioner of Internal Re
venue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank of the
Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Commissi
oner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protecto
r s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies Pro
test Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (Octobe
r 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (Dece
mber 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commissioner of
Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor Dani
el Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, Ap
ril 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Internal
Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Express Pawns
hop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commi
ssioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissi
oner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6,
1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissi
oner of Internal Revenue (February 26, 1965) Commissioner of Internal Revenue vs
. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of Interna
l Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca (Octo
ber 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 Mining Corpor
ation vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner of Inte
rnal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Commu
nications vs. Commissioner of Internal Revenue (January 28, 1999) Commissioner o
f Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of Inter
nal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) Commission
er of Internal Revenue vs. Philippine National Bank (October 25, 2005) Philam As
set Management, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)

any, Inc. vs. Republic of the Philippines (February 2, 2010) nal Revenue vs. Phi
lippine American Life Insurance Co. (May 29, 1995) Commissioner of Internal Reve
nue vs. Philippine National Bank (October 25, 2005) Philam Asset Management, Inc
. vs. Commissioner of Internal Revenue (December 14, 2005)

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 01-93dum Order 39-2007 (December 12,
2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of govern
ment s right to collect Sections 203, and 222-223, Tax Code Guagua Electric Light
Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) Vera vs.
Fernandez (March 30, 1979) Republic of the Philippines vs. Limcaco (August 31, 1
962) Republic of the Philippines vs. Ret (March 31, 1962) Republic of the Philip
pines vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue vs. Court of
Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (March 30, 19
63) Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966) Rep
ublic of the Philippines vs. Arcache (February 29, 1964) Philippine National Oil
Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine Island
s vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of Intern
al Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank of
the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Com
missioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Pro
tector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedie
s Protest Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (O
ctober 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, Inc.
(December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commissione
r of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor
Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 779
3, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Inte
rnal Revenue (June 16, 2006) Commissioner 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. Com
missioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (Septemb
er 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Com
missioner of Internal Revenue (February 26, 1965) Commissioner of Internal Reven
ue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of In
ternal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca
(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, 2
006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining C
orporation vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner of
Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of
Communications vs. Commissioner of Internal Revenue (January 28, 1999) Commissio
ner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of
Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) Commi
ssioner of Internal Revenue vs. Philippine National Bank (October 25, 2005) Phil
am Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 200
5)

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
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) Rizarnal Reve
nue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue
(March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 2
04, 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 of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs.
Commissioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Com
pany vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Re
venue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner o
f Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo S
hipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commission
er of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. C
ourt of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippi
ne American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue v
s. Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs.
Commissioner of Internal Revenue (December 14, 2005)


5)

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)

ia International Auctioneers, Inc. vs.l Commercial Banking Corporation vs. Commi
ssioner of Internal Revenue (June 16, 2006) Commissioner of Internal Revenue vs.
First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking C
orporation 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 Ag
uinaldo 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 of Internal Reven
ue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (No
vember 29, 1965) Far East Bank and Trust Company vs. Commissioner of Internal Re
venue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959)
Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)
Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Phil
ippine Bank of Communications vs. Commissioner of Internal Revenue (January 28,
1999) Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999) C
ommissioner 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 (D
ecember 14, 2005)

mmissioner of Int, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commi
ssioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs.
Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court o
f Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code C
ommissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner v
s. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron S
ubic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Com
missioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerci
al Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Comm
issioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (Ma
rch 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 (Fe
bruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of A
sia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960
) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Comm
issioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Company
vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Revenu
e vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of In
ternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipp
ing Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner o
f Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court
of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine A

merican Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. P
hilippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Com
missioner of Internal Revenue (December 14, 2005)


5)


pine Industr, 2005) Commissioner of Internal Revenue vs. Philippine Global Commu
nications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commission
er of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capi
tol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of App
eals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commis
sioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Inter
nal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Az
ucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic
Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissi
oner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Ba
nking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Commissio
ner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (Apri
l 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 2
29-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (Februar
y 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (
October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Com
missioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissio
ner 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 Mining Corporation vs. Commissioner of Interna
l Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping C
o. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner of Int
ernal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of A
ppeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine Americ
an Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philip
pine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissi
oner of Internal Revenue (December 14, 2005)


5)




5)




5)

ublic of the Philippines vs. , 2005) Commissioner of Internal Revenue vs. Philip
pine Global Communications, Inc. (October 31, 2006) Bank of the Philippine Islan
ds vs. Commissioner 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) Comm
issioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Co
mmissioner 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) Ri
zal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 16
, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc
. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Inter
nal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal
Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Se
ctions 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 (Febru
ary 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gi
bbs vs. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and T
rust Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Int
ernal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commis
sioner of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs.
Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Co
mmissioner of Internal Revenue (January 28, 1999) Commissioner of Internal Reven
ue vs. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue vs.
Philippine American Life Insurance Co. (May 29, 1995) Commissioner of Internal R
evenue vs. Philippine National Bank (October 25, 2005) Philam Asset Management,
Inc. vs. Commissioner of Internal Revenue (December 14, 2005)


any, Inc. vs. Republi, 2005) Commissioner of Internal Revenue vs. Philippine Glo
bal Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. C
ommissioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue
vs. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Cou
rt of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Co
de Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner
of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commission
er vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enr
on Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs.
Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Comm
ercial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006)
Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June
16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Reve
nue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue
(March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 2
04, 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 of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs.
Commissioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Com
pany vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Re
venue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner o
f Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo S
hipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commission
er of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. C
ourt of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippi
ne American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue v
s. Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs.
Commissioner of Internal Revenue (December 14, 2005)


5)




5)

pine Industrial Corp. vs, 2005) Commissioner of Internal Revenue vs. Philippine
Global Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs
. Commissioner of Internal Revenue (March 7, 2008) Commissioner of Internal Reve
nue 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) Commissio
ner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commiss
ioner 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 C
ommercial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 200
6) Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (Ju
ne 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal R
evenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Reve
nue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Section
s 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Reve
nue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Compa
ny of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 2
9, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs v
s. 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 Mining Corporation vs. Commissione
r of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Toky
o Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commiss
ioner of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs
. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Phili
ppine American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenu
e vs. Philippine National Bank (October 25, 2005) Philam Asset Management, Inc.
vs. Commissioner of Internal Revenue (December 14, 2005)

rt of Appeals (December 26, 1984) Cosioner of Internal Revenue vs. First Express
Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Co
mmissioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (Septem
ber 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Co
mmissioner of Internal Revenue (February 26, 1965) Commissioner of Internal Reve
nue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of I
nternal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca
5) Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2,
2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining
Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner o
f Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of
Communications vs. Commissioner of Internal Revenue (January 28, 1999) Commissi
oner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of
Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) Comm
issioner of Internal Revenue vs. Philippine National Bank (October 25, 2005) Phi
lam Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 20
05)

pine Industrc of the Philippines (February 2, 2010) A.M. No. 05-11-07-CTA 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 Gov
ernment Code Art. 217-287, Rules and Regulations Implementing the Local Governme
nt Code 1. General Principles, Definitions, and Limitations Sections 128-133, Lo
cal Government Code Art. 217-222, Rules and Regulations Implementing the Local G
overnment Code Palma Development Corp. vs. Zamboanga Del Sur (October 16, 2003)
Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon City vs. ABS
-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, Inc. vs. T
he City of Davao (September 16, 2008; MR on July 21, 2009) First Philippine Indu
strial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corporation vs.
Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151-164
, Local Government Code Art. 223-242, and 244-252 Rules and Regulations Implemen
ting the Local Government Code
5)


rnal Revenue vs. Isabela Cultural Corpodustrial Corp. vs, 2005) Commissioner of
Internal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) B
ank of the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 200
8) Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 196
4) Protector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s R
emedies Protest Section 228, Tax Code Commissioner of Internal Revenue vs. Gonza
lez (October 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama,
Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commi
ssioner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009)
Fluor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case N
o. 7793, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner o
f Internal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Ex
press Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporatio
n vs. Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. v
s. Commissioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (S
eptember 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo v
s. 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 of Internal Revenue vs. Pa
lanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29
, 1965) Far East Bank and Trust Company vs. Commissioner of Internal Revenue (Ma
y 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mi
ning Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Commissio
ner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Ba
nk of Communications vs. Commissioner of Internal Revenue (January 28, 1999) Com
missioner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commission
er 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 (December 1
4, 2005)


Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (Marchdustria
l Corp. vdustrial Corp. vs, 2005) Commissioner of Internal Revenue vs. Philippin
e Global Communications, Inc. (October 31, 2006) Bank of the Philippine Islands
vs. Commissioner of Internal Revenue (March 7, 2008) Commissioner of Internal Re
venue 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, T
ax Code Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commiss
ioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commi
ssioner 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. Commissioner of Internal Revenue (June 16, 2
006) Commissioner 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 Re
venue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Secti
ons 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Re
venue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Com
pany of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February
29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs
vs. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and Trus
t Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Intern
al Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissio
ner of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. To
kyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commi
ssioner of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue
vs. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Phi


5)

nternal Revenue (April 21, 1999) Cdustrial Corp. vs, 2005) Commissioner of Inter
nal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank o
f the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Co
mmissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Pr
otector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedi
es 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) Commission
er of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluo
r Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 77
93, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Int
ernal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Express
05)


5)

a vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of lect
ion of Local Taxes Sections 165-171, Local Government Code Art. 253-259, Rules a
nd Regulations Implementing the Local Government Code Mobil Phils. Inc. vs. Trea
surer of Makati (July 14, 2005) 5. Remedies for the Collection of Local Taxes Se
ctions 172-191, Local Government Code Art. 260-281, Rules and Regulations Implem
enting the Local Government Code 6. Exemption from Local Taxes Sections 192-193,
Local Government Code Art. 282-283, Rules and dum Order 39-2007 (December 12, 2
007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of governme
nt s right to collect Sections 203, and 222-223, Tax Code Guagua Electric Light Pl
ant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) Vera vs. Fe
rnandez (March 30, 1979) Republic of the Philippines vs. Limcaco (August 31, 196
2) Republic of the Philippines vs. Ret (March 31, 1962) Republic of the Philippi
nes vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue vs. Court of A
ppeals (February 25, 1999) Republic of the Philippines vs. Lopez (March 30, 1963
) Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966) Repub
lic of the Philippines vs. Arcache (February 29, 1964) Philippine National Oil C
orporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine Islands
vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of Internal
Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank of t
he Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Commi
ssioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Prote
ctor 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 (Oct
ober 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (D
ecember 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commissioner
of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor D
aniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793,
April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Intern
al Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Express Pa
wnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Co
mmissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commi
ssioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (September
6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commi
ssioner of Internal Revenue (February 26, 1965) Commissioner of Internal Revenue
vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of Inte
rnal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca (O
ctober 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29, 1965)
Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 200
6) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining Cor
poration vs. Commissioner of Internal Revenue (April 21, 1999) Cdustrial Corp. v
s, 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)


5)

pinlection of Local Taxes Sections 165-171, Local Government Code Art. 253-259,
Rules and Regulations Implementing the Local Government Code Mobil Phils. Inc. v
s. Treasurer of Makati (July 14, 2005) 5. Remedies for the Collection of Local T
axes Sections 172-191, Local Government Code Art. 260-281, Rules and Regulations
Implementing the Local Government Code 6. Exemption from Local Taxes Sections 1
92-193, Local Government Code Art. 282-283, Rules and dum Order 39-2007 (Decembe
r 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of g
overnment s right to collect Sections 203, and 222-223, Tax Code Guagua Electric L
ight Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) 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 of the P
hilippines vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue vs. Cou
rt of Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (March 3
0, 1963) Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966
) Republic of the Philippines vs. Arcache (February 29, 1964) Philippine Nationa
l Oil Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine I
slands vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of I
nternal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Ba
nk of the Philippine Islands vs. Commissioner 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 Re
medies Protest Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzal
ez (October 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama,
Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commis
sioner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009)
Fluolection of Local Taxes Sections 165-171, Local Government Code Art. 253-259,
Rules and Regulations Implementing the 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 Government Code Art. 260-281, Rules and Regulation
s Implementing the Local Government Code 6. Exemption from Local Taxes Sections
192-193, Local Government Code Art. 282-283, Rules and dum Order 39-2007 (Decemb
er 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 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 Revenue (April 24, 1967) Ver
a vs. Fernandez (March 30, 1979) Republic 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, 1968) Commissioner of Internal Revenue vs. Co
urt of Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (March
6) Republic of the Philippines vs. Arcache (February 29, 1964) Philippine Nation
al Oil Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine
Islands vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of
ning Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Cdustrial
Corp. vs, 2005) Commissioner of Internal Revenue vs. Philippine Global Communic
ations, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner
of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol
Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeal
s (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissio
ner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal
Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azuce
na Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Pow
er Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissione
r of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banki
ng Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner
of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Ri
zal Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 2
4, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2
012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 2
6, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (Oct
ober 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commis
sioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner
of Internal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Com
missioner of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sw
eeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of Internal R
evenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co.
Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner of Intern
al Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appe
als (January 21, 1999) Commissioner of Internal Revenue vs. Philippine American
Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippin
e National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissione
r of Internal Revenue (December 14, 2005)


5)

Fluor 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 Exp
ress 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 (Se
ptember 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs
. Commissioner of Internal Revenue (February 26, 1965) Commissioner of Internal
of Internal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Pal
anca (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 Min
ing Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Cdustrial
Corp. vs, 2005) Commissioner of Internal Revenue vs. Philippine Global Communica
tions, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner o
f 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 Commission
er of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal
Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucen
a Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Powe
r Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner
of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Bankin
g Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner
of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Riz
al Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 24
, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 20
12) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229-2
30, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26
, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (Octo
ber 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commiss
ioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner
of Internal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Comm
issioner of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Swe
eney (August 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Re
venue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. L
td. (May 26, 1995) Philippine Bank of Communications vs. Commissioner of Interna
l Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appea
ls (January 21, 1999) Commissioner of Internal Revenue vs. Philippine American L
ife 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 (December 14, 2005)


5)



5)



5)

pinr 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,
2, 2006) Collector of Internal Revenuecyka blyatcyka blyat vs. lection of Local
Taxes Sections 165-171, Local Government Code Art. 253-259, Rules and Regulation
s Implementing the Local Government Code Mobil Phils. Inc. vs. Treasurer of Maka
ti (July 14, 2005) 5. Remedies for the Collection of Local Taxes Sections 172-19
1, Local Government Code Art. 260-281, Rules and Regulations Implementing the Lo
cal Government Code 6. Exemption from Local Taxes Sections 192-193, Local Govern
ment Code Art. 282-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue
Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of government s right to c
ollect Sections 203, and 222-223, Tax Code Guagua Electric Light Plant Company,
Inc. vs. Collector of Internal Revenue (April 24, 1967) Vera vs. Fernandez (Marc
h 30, 1979) Republic of the Philippines vs. Limcaco (August 31, 1962) Republic o
f the Philippines vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebe
do (March 29, 1968) Commissioner of Internal Revenue vs. Court of Appeals (Febru
ary 25, 1999) Republic of the Philippines vs. Lopez (March 30, 1963) Republic of
the Philippines vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Ph
ilippines vs. Arcache (February 29, 1964) Philippine National Oil Corporation vs
. Court of Appeals (April 26, 2005) Bank of the Philippine Islands vs. Commissio
ner of Internal Revenue (October 17, 2005) Commissioner of Internal Revenue vs.
Philippine Global Communications, Inc. (October 31, 2006) Bank of the Philippine
Islands vs. Commissioner of Internal Revenue (March 7, 2008) Commissioner of In
ternal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services
, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Secti
on 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010
) Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 20
10) Commissioner vs. Azucena Reyes (January 27, 2006) Commissioner of Internal R
evenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor Daniel Philipp
ines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 20
12) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (J
une 16, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Compan
y, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of
Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of In
ternal Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Ref
und Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of In
ternal Revenue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Fo
rging Company of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue
(February 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 19
66) 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 Mining Corporation vs.
Commissioner of Internal Revenue (April 21, 1999) Cdustrial Corp. vs, 2005) Comm
issioner of Internal Revenue vs. Philippine Global Communications, Inc. (October
31, 2006) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (
March 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (A
pril 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 Reven
ue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs. Metro St
ar Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (January 27,
2006) Commissioner of Internal Revenue vs. Enron Subic Power Corporation (Janua
ry 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue
(CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporation vs. Co
mmissioner of Internal Revenue (June 16, 2006) Commissioner of Internal Revenue
vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Bankin
g Corporation vs. Commissioner of Internal Revenue (April 24, 2007) Lascona Land
Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Revenue Regulati
ons 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 v
s. Collector of Internal Revenue (February 29, 1960) Commissioner of Internal Re
venue vs. Palanca (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, 195
9) Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 199
9) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) P
hilippine Bank of Communications vs. Commissioner of Internal Revenue (January 2
8, 1999) Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999
) Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (M
ay 29, l Revenue (December 16, 2004) Commissioner of Internal Revenue vs. Leal (
November 18, 2002) Asia International Auctioneers, Inc. vs. Parayno (December 18
, 2007) City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009)
Commissioner of Customs vs. Marina Sales, Inc. (November 22, 2010) Philippine B
ritish Assurance Company, Inc. vs. Republic of the Philippines (February 2, 2010
) A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals (November 22, 20
05) 13. Allotment of Internal Revenue Sections 283-289, Tax Code V. Local Taxati
on Sections 128-196, Local Government Code Art. 217-287, Rules and Regulations I
mplementing the Local Government Code 1. General Principles, Definitions, and Li
mitations Sections 128-133, Local Government Code Art. 217-222, Rules and Regula
tions Implementing the Local Government Code Palma Development Corp. vs. Zamboan
ga Del Sur (October 16, 2003) Province of Bulacan vs. Court of Appeals (November
27, 1998) Quezon City vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SM
ART Communications, Inc. vs. The City of Davao (September 16, 2008; MR on July 2
1, 2009) First Philippinlection of Local Taxes Sections 165-171, Local Governmen
t Code Art. 253-259, Rules and Regulations Implementing the Local Government Cod
e Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005) 5. Remedies for the
Collection of Local Taxes Sections 172-191, Local Government Code Art. 260-281,
Rules and Regulations Implementing the Local Government Code 6. Exemption from L
ocal Taxes Sections 192-193, Local Government Code Art. 282-283, Rules and dum O
rder 39-2007 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010)
10. Prescription of government s right to collect Sections 203, and 222-223, Tax C
ode Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Revenue
(April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philippines
vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (March 31, 19
62) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissioner of Int
ernal Revenue vs. Court of Appeals (February 25, 1999) Republic of the Philippin
es vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd
. (September 29, 1966) Republic of the Philippines vs. Arcache (February 29, 196
4) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005) Ban
k of the Philippine Islands vs. Commissioner of Internal Revenue (October 17, 20
05) Commissioner of Internal Revenue vs. Philippine Global Communications, Inc.
(October 31, 2006) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (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 Intern
al Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs.
Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (Jan
uary 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corporatio
n (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Internal
Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporatio
n vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Internal
Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercia
l Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007) Lasc
ona 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 Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965) Comm
issioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010)
Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner of Int
ernal Revenue vs. Palanca (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 Mining Corporation vs. Commissioner of Internal Revenue (April
21, 1999) Cdustrial Corp. vs, 2005) Commissioner of Internal Revenue vs. Philip
pine Global Communications, Inc. (October 31, 2006) Bank of the Philippine Islan
ds vs. Commissioner 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) Comm
issioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Co
mmissioner 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) Ri
zal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 16
, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc
. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Inter
nal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal
Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Se
ctions 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 (Febru
ary 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gi
bbs vs. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and T
rust Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Int
ernal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commis
sioner of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs.
Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Co
mmissioner of Internal Revenue (January 28, 1999) Commissioner of Internal Reven
ue vs. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue vs.
Philippine American Life Insurance Co. (May 29, 1995) Commissioner of Internal R
evenue vs. Philippine National Bank (October 25, 2005) Philam Asset Management,


5)

pinSweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of Inter
nal Revenue (April 21, 1999) Cdustrial Corp. vs, 2005) Commissioner of Internal
Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank of th
e Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) Commis
sioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protec
tor s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies P
rotest Section 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (Octo
ber 13, 2010) Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (De
cember 8, 2010) Commissioner vs. Azucena Reyes (January 27, 2006) Commissioner o
f Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor Da
niel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793,
April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Interna
l Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Express Paw
nshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Com
missioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commis
sioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (September
6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commis
sioner of Internal Revenue (February 26, 1965) Commissioner of Internal Revenue
vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of Inter
nal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca (Oc
tober 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29, 1965) F
ar East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006
) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corp
oration vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner of In
ternal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Com
munications vs. Commissioner of Internal Revenue (January 28, 1999) Commissioner
of Internal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of Int
ernal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995) Commissi
oner of Internal Revenue vs. Philippine National Bank (October 25, 2005) Philam
Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)


5)

pinCustoms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assuran
ce Company, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 0511-07-CTA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotm
ent of Internal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 12
e Local Government Code 1. General Principles, Definitions, and Limitations Sect
ions 128-133, Local Government Code Art. 217-222, Rules and Regulations Implemen
ting the Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (Oc
tober 16, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Que
zon City vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communicat
ions, Inc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First
Philippine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron
Corporation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134149, and 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regu
lations Implementing the Local Government Code
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Phl Revenue (Decemb
er 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) Asia
International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manila v
s. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Customs
vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Company
, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-CTA R
evised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of Int
ernal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196, Loc
al Government Code Art. 217-287, Rules and Regulations Implementing the Local Go
vernment Code 1. General Principles, Definitions, and Limitations Sections 128-1
33, Local Government Code Art. 217-222, Rules and Regulations Implementing the L
ocal Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 16,
2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon City v
s. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, Inc.
vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philippin
lection of Local Taxes Sections 165-171, Local Government Code Art. 253-259, Rul
es and Regulations Implementing the Local Government Code Mobil Phils. Inc. vs.
Treasurer of Makati (July 14, 2005) 5. Remedies for the Collection of Local Taxe
s Sections 172-191, Local Government Code Art. 260-281, Rules and Regulations Im
plementing the Local Government Code 6. Exemption from Local Taxes Sections 192193, Local Government Code Art. 282-283, Rules and dum Order 39-2007 (December 1
2, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of gove
rnment s right to collect Sections 203, and 222-223, Tax Code Guagua Electric Ligh
t Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) 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 of the Phil
ippines 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 29, 1966) R
epublic of the Philippines vs. Arcache (February 29, 1964) Philippine National O
il Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine Isla
nds vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of Inte
rnal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank
of the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) C
ommissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) P
rotector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remed
ies 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) Commissio
ner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Flu
or Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7
793, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of In
ternal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Expres
s Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs
. Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. C
ommissioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (Septe
mber 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. C
ommissioner of Internal Revenue (February 26, 1965) Commissioner of Internal Rev
enue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of
Internal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanc
a (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29, 19
Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Cdustrial Cor
p. vs, 2005) Commissioner of Internal Revenue vs. Philippine Global Communicatio
ns, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner of I
nternal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol Sub
division, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeals (A
pril 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissioner
of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Rev
enue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena R
eyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power C
orporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of
Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking C
orporation vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of
Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal
Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2
007) 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 Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1
965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October
6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commission
er of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of
Internal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Commiss
ioner of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweene
y (August 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Reven
ue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd.
(May 26, 1995) Philippine Bank of Communications vs. Commissioner of Internal R
evenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals
(January 21, 1999) Commissioner of Internal Revenue vs. Philippine American Life
Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine Na
tional Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of
Internal Revenue (December 14, 2005)


5)



5)

vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Phl Revenue (Decemb
er 16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) Asia
International Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manila v
s. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Customs
vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Company
, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-CTA R
evised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of Int
ernal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196, Loc
al Government Code Art. 217-287, Rules and Regulations Implementing the Local Go
vernment Code 1. General Principles, Definitions, and Limitations Sections 128-1
33, Local Government Code Art. 217-222, Rules and Regulations Implementing the L
ocal Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 16,
2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon City v
s. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, Inc.
vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philippin
2, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescription of gove
rnment s right to collect Sections 203, and 222-223, Tax Code Guagua Electric Ligh
t Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967) 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 of the Phil
ippines 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 29, 1966) R
epublic of the Philippines vs. Arcache (February 29, 1964) Philippine National O
il Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philippine Isla
nds vs. Commissioner of Internal Revenue (October 17, 2005) Commissioner of Inte
rnal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006) Bank
of the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008) C
ommissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) P
rotector s Services, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remed
ies 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) Commissio
ner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009) Flu
or Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7
793, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissioner of In
ternal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. First Expres
s Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs
. Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. C
ommissioner of Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (Septe
mber 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. C
ommissioner of Internal Revenue (February 26, 1965) Commissioner of Internal Rev
enue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of
Internal Revenue (February 29, 1960) Commissioner of Internal Revenue vs. Palanc
a (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (November 29, 19
Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Cdustrial Cor
007) Lascona Land Co., Inc. vs. Col Revenue (December 16, 2004) Commissioner of
Internal Revenue vs. Leal (November 18, 2002) Asia International Auctioneers, In
c. vs. Parayno (December 18, 2007) City of Manila vs. Coca-Cola Bottlers Philipp
ines, Inc. (August 4, 2009) Commissioner of Customs vs. Marina Sales, Inc. (Nove
mber 22, 2010) Philippine British Assurance Company, Inc. vs. Republic of the Ph
ilippines (February 2, 2010) A.M. No. 05-11-07-CTA Revised Rules of the Court of
Tax Appeals (November 22, 2005) 13. Allotment of Internal Revenue Sections 283-28
9, Tax Code V. Local Taxation Sections 128-196, Local Government Code Art. 217-2
87, Rules and Regulations Implementing the Local Government Code 1. General Prin
ciples, Definitions, and Limitations Sections 128-133, Local Government Code Art
. 217-222, Rules and Regulations Implementing the Local Government Code Palma De
velopment Corp. vs. Zamboanga Del Sur (October 16, 2003) Province of Bulacan vs.
Court of Appeals (November 27, 1998) Quezon City vs. ABS-CBN Broadcasting Corpo
ration (October 6, 2008) SMART Communications, Inc. vs. The City of Davao (Septe
mber 16, 2008; MR on July 21, 2009) First Philippinlection of Local Taxes Sectio
ns 165-171, Local Government Code Art. 253-259, Rules and Regulations Implementi
ng the 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 Gov
ernment Code Art. 260-281, Rules and Regulations Implementing the Local Governme
nt Code 6. Exemption from Local Taxes Sections 192-193, Local Government Code Ar
t. 282-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum O
rder 42-2010 (May 4, 2010) 10. Prescription of government s right to collect Secti
ons 203, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Col
lector of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979)
Republic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philip
pines vs. Ret (March 31, 1962) Republic of 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 Philipp
ines vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs
. Arcache (February 29, 1964) Philippine National Oil Corporation vs. Court of A
ppeals (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Inter
nal Revenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine G
lobal Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs.
Commissioner of Internal Revenue (March 7, 2008) Commissioner of Internal Reven
ue vs. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. C
ourt of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax
Code Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commission
er of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissi
oner vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. E
nron Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. v
s. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Co
mmercial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006
) Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (Jun
e 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Re
venue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Reven
ue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections
204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Reven
ue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Compan
y of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29
, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs
. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and Trust C
ompany vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal
Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner
of Internal Revenue (April 21, 1999) Cdustrial Corp. vs, 2005) Commissioner of
ning Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Commissio
ner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Ba
nk of Communications vs. Commissioner of Internal Revenue (January 28, 1999) Com
missioner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commission
er 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 (December 1
4, 2005)

pping Corporation (May 2Tomas Ken D. Romaquin, Jr. 134-149, and 151-164, Local G
overnment Code Art. 223-242, and 244-252 Rules and Regulations Implementing the
Local Government Code
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Phmmissioner of Int
ernal Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refu
nd Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Int
ernal Revenue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi For
ging Company of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (
February 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 196
and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector o
f Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. C
ommissioner of Internal Revenue (April 21, 1999) Commissioner of Internal Revenu
e vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications v
s. Commissioner of Internal Revenue (January 28, 1999) Commissioner of Internal
Revenue vs. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue
vs. Philippine American Life Insurance Co. (May 29, 1995) Commissioner of Inter
nal Revenue vs. Philippine National Bank (October 25, 2005) Philam Asset Managem
ent, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)


5)



5)

vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Pher of Internal Re
venue vs. Philippine National Bank (October 25, 2005) Philam Asset Management, I
nc. vs. Commissioner of Internal Revenue (December 14, 2005)


5)



5)



5)

nternal Revenue (April 21, 1999) Cdustrial Corp. vs, 2005) Commissiodustrial Cor
007) 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 Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1
965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October
6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commission
er of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of
Internal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Commiss
ioner of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweene
y (August 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Reven
ue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd.
(May 26, 1995) Philippine Bank of Communications vs. Commissioner of Internal R
evenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals
(January 21, 1999) Commissioner of Internal Revenue vs. Philippine American Life
Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine Na
tional Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of
Internal Revenue (December 14, 2005)


5)

05)


5)

nternal Revenue (April 21, 1999) Cner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commi
ssioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs.
Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court o
f Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code C
ommissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner v
s. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron S
ubic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Com
missioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerci
al Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Comm
issioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,

(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (Ma
rch 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 (Fe
bruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of A
sia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960
) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Comm
issioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Company
vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Revenu
e vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of In
ternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipp
ing Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner o
f Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court
of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine A
merican Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. P
hilippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Com
missioner of Internal Revenue (December 14, 2005)


pdustrial Corp. vs, 2005) Commissioner of Internal Revenue vs. Philippine Global


5)

nternal Revenue (April 21, 1999) Cping Corporation (May 21, 1990) Oceanic Wirele
ss Network vs. Commissioner of Internal Revenue (December 9, 2005) City of Makat
i vs. Commissioner of Internal Revenue (CTA Case No. 641, September 16, 2011) Fe
sto Holdings, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 8226, Sept
ember 2, 2011) Allied Banking Corporation vs. Commissioner of Internal Revenue (
February 5, 2010) Fishwealth Canning Corporation vs. Commissioner of Internal Re
venue (January 21, 2010) Judy Anne L. Santos vs. People of the Philippines and B
ureau of Internal Revenue (August 26, 2008) Philippine Journalists Inc. vs. Comm
issioner of Internal Revenue (December 16, 2004) Commissioner of Internal Revenu
e vs. Leal (November 18, 2002) Asia International Auctioneers, Inc. vs. Parayno
(December 18, 2007) City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (Aug
ust 4, 2009) Commissioner of Customs vs. Marina Sales, Inc. (November 22, 2010)
Philippine British Assurance Company, Inc. vs. Republic of the Philippines (Febr
uary 2, 2010) A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals (Nov
ember 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 R
egulations Implementing the Local Government Code 1. General Principles, Definit
ions, and Limitations Sections 128-133, Local Government Code Art. 217-222, Rule
s and Regulations Implementing the Local Government Code Palma Development Corp.
vs. Zamboanga Del Sur (October 16, 2003) Province of Bulacan vs. Court of Appea
ls (November 27, 1998) Quezon City vs. ABS-CBN Broadcasting Corporation (October
6, 2008) SMART Communications, Inc. vs. The City of Davao (September 16, 2008;
MR on July 21, 2009) First Philippine Industrial Corp. vs. Court of Tax Appeals
(December 29, 1998) Petron Corporation vs. Tiangco (April 16, 2008) 2. Taxing Po
wers of LGUs Sections 134-149, and 151-164, Local Government Code Art. 223-242,
and 244-252 Rules and Regulations Implementing the Local Government Code
5)

05)


5)

nternal Revenue (April 21, 1999) Cs, 2005) Commissioner of Internal Revenue vs.
Philippine Global Communications, Inc. (October 31, 2006) Bank of the Philippine
Islands vs. Commissioner of Internal Revenue (March 7, 2008) Commissioner of In
ternal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services
, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Secti
on 228, Tax Code Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010
) Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 20
10) Commissioner vs. Azucena Reyes (January 27, 2006) Commissioner of Internal R
evenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor Daniel Philipp
ines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 20
12) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (J
une 16, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Compan
y, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of
Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of In
ternal Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Ref
und Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of In
ternal Revenue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Fo
rging Company of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue
(February 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 19
and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector
of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs.
Commissioner of Internal Revenue (April 21, 1999) Commissioner of Internal Reven
ue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications
vs. Commissioner of Internal Revenue (January 28, 1999) Commissioner of Internal
Revenue vs. Court of Appeals (January 21, 1999) Commissioner of Internal Revenu
e vs. Philippine American Life Insurance Co. (May 29, 1995) Commissioner of Inte
rnal Revenue vs. Philippine National Bank (October 25, 2005) Philam Asset Manage
ment, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)


5)

nternal Revenue (April 21, 1999) C 30, 1963) Republic of the Philippines vs. Ker
& Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arcache (F
ebruary 29, 1964) Philippine National Oil Corporation vs. Court of Appeals (Apri
l 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal Revenue
(October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global Commun
ications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissione
r of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capit
ol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appe
als (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commiss
ioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Intern
al Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azu
cena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic P
ower Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissio
ner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Ban
king Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Commission
er 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 (March 5,
2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 22
9-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February
26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (O
ctober 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Comm
issioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commission
er of Internal Revenue (November 29, 1965) Far East Bank and Trust Company vs. C
ommissioner of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs.
Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of Internal
Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co
. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner of Inte
rnal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Ap
peals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine America
n Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philipp
ine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissio
ner of Internal Revenue (December 14, 2005)

nternal Revenue (April 21, 1999) Cration (July 11, 2001) Surigao Electric Co. vs
. Court of Tax Appeals (June 28, 1974) Advertising Associates, Inc. vs. Court of
Appeals (December 26, 1984) Commissioner of Internal Revenue vs. Union Shipping
Corporation (May 21, 1990) Oceanic Wireless Network vs. Commissioner of Interna
l Revenue (December 9, 2005) City of Makati vs. Commissioner of Internal Revenue
(CTA Case No. 641, September 16, 2011) Festo Holdings, Inc. vs. Commissioner of
Internal Revenue (CTA Case No. 8226, September 2, 2011) Allied Banking Corporat
ion vs. Commissioner of Internal Revenue (February 5, 2010) Fishwealth Canning C
orporation vs. Commissioner of Internal Revenue (January 21, 2010) Judy Anne L.
Santos vs. People of the Philippines and Bureau of Internal Revenue (August 26,
2008) Philippine Journalists Inc. vs. Commissioner of Internal Revenue (December
16, 2004) Commissioner of Internal Revenue vs. Leal (November 18, 2002) Asia In
ternational Auctioneers, Inc. vs. Parayno (December 18, 2007) City of Manila vs.
Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Customs v
s. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Company,
Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07-CTA Rev
ised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of Inter
nal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196, Local
Government Code Art. 217-287, Rules and Regulations Implementing the Local Gove
rnment Code 1. General Principles, Definitions, and Limitations Sections 128-133
, Local Government Code Art. 217-222, Rules and Regulations Implementing the Loc
al Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 16, 20
03) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon City vs.
ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, Inc. v
s. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philippine
IndustrLopez (March 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd
. (September 29, 1966) Republic of the Philippines vs. Arcache (February 29, 196
4) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005) Ban
k of the Philippine Islands vs. Commissioner of Internal Revenue (October 17, 20
(October 31, 2006) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (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 Intern
al Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs.
Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (Jan
uary 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corporatio
n (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Internal
Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporatio
n vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Internal
Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercia
l Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007) Lasc
ona 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 Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965) Comm
issioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010)
Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner of Int
ernal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal
Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August
21, 1959) Philex Mining Corporation vs. Commissioner of Internal Revenue (April
21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26,
1995) Philippine Bank of Communications vs. Commissioner of Internal Revenue (J
anuary 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (January
21, 1999) Commissioner of Internal Revenue vs. Philippine American Life Insuranc
e Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine National Ba
nk (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Internal
Revenue (December 14, 2005)



5)


pine Industrernal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial B
anking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Commissi
oner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009
) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (Apr
il 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 Aguinaldo vs. Commissioner of Internal Revenue (Februa
ry 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia
(October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Co
mmissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissi
oner 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 Mining Corporation vs. Commissioner of Intern
al Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping
Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner of In
ternal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of
Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine Ameri
can Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Phili
ppine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commiss
ioner of Internal Revenue (December 14, 2005)

Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. dum
Order 39-2007 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010)
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 Revenue
(April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philippine
s vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (March 31, 1
962) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissioner of In
ternal Revenue vs. Court of Appeals (February 25, 1999) Republic of the Philippi
nes vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Company, Lt
d. (September 29, 1966) Republic of the Philippines vs. Arcache (February 29, 19
64) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005) Ba
nk of the Philippine Islands vs. Commissioner of Internal Revenue (October 17, 2
(October 31, 2006) Bank of the Philippine Islands vs. Commissioner 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 Inter
nal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs.
Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (Ja
nuary 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corporati
on (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Interna
l Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporati
on vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Internal
Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commerci
al Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007) Las
cona 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 Cod
e Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965) Com
missioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010
) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner of In
ternal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal
Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (Augus
t 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Revenue (Apri
l 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26
, 1995) Philippine Bank of Communications vs. Commissioner of Internal Revenue (
January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (January
21, 1999) Commissioner of Internal Revenue vs. Philippine American Life Insuran
ce Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine National B
ank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Interna
l Revenue (December 14, 2005)

(September 10, 2001) Revenue Regulations 14-2011 (July 29nal Revenue vs. Philipp
ine 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 (December 14, 2005)

5)





5)



ublic of the Philippines vs. Lopez (March 30, 1963) Republic 2007) City of Mani
la vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Cus
toms vs. Marina Sales, Inc. (November 22, 2010) Philippine British Assurance Com
pany, Inc. vs. Republic of the Philippines (February 2, 2010) A.M. No. 05-11-07CTA Revised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of
Local Government Code Art. 217-287, Rules and Regulations Implementing the Loca
l Government Code 1. General Principles, Definitions, and Limitations Sections 1
28-133, Local Government Code Art. 217-222, Rules and Regulations Implementing t
he Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October
16, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Ci
ty vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications,
Inc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Phili
ppine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpo
ration vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, a
nd 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulation
s Implementing the Local Government Code

Subic Power Corporation (January 19, 2009) Fluor Day 21, 2009) First Philippine
Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corporation
vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151
-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations Impl
ementing the Local Government Code
Subic Power Corp 2007) City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (
August 4, 2009) Commissioner of Customs vs. Marina Sales, Inc. (November 22, 201
0) Philippine British Assurance Company, Inc. vs. Republic of the Philippines (F
ebruary 2, 2010) A.M. No. 05-11-07-CTA 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 an
d Regulations Implementing the Local Government Code 1. General Principles, Defi
nitions, and Limitations Sections 128-133, Local Government Code Art. 217-222, R
ules and Regulations Implementing the Local Government Code Palma Development Co
rp. vs. Zamboanga Del Sur (October 16, 2003) Province of Bulacan vs. Court of Ap
peals (November 27, 1998) Quezon City vs. ABS-CBN Broadcasting Corporation (Octo
ber 6, 2008) SMART Communications, Inc. vs. The City of Davao (September 16, 200
8; MR on July 21, 2009) First Philippine Industrial Corp. vs. Court of Tax Appea
ls (December 29, 1998) Petron Corporation vs. Tiangco (April 16, 2008) 2. Taxing
Powers of LGUs Sections 134-149, and 151-164, Local Government Code Art. 223-24
2, and 244-252 Rules and Regulations Implementing the Local Government Code


8) Commissioner of Internal Revenue vs. Court 2007) City of Manila vs. Coca-Cola
Bottlers Philippines, Inc. (Augy 21, 2009) First Philippine Industrial Corp. vs
. Court of Tax Appeals (December 29, 1998) Petron Corporation vs. Tiangco (April
16, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151-164, Local Governm
ent Code Art. 223-242, and 244-252 Rules and Regulations Implementing the Local
Government Code


Government Code


Government Code
August 4, 2009) Comm08) 2. Taxing Powers of LGUs Sections 134-149, and 151-164,
Local Government Code Art. 223-242, and 244-252 Rules and Regulations Implementi
ng the Local Government Code
Government Code

ping Co. Ltd. (May 26, 1995) Philippiissioner of Customs vs. Marina Sales, Inc.
(November 22, 2010) Philippine British Assurance Company, Inc. vs. Republic of t
he Philippines (February 2, 2010) A.M. No. 05-11-07-CTA Revised Rules of the Cour
t of Tax Appeals (November 22, 2005) 13. Allotment of Internal Revenue Sections 2
83-289, 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 128-133, Local Government Cod
e Art. 217-222, Rules and Regulations Implementing the Local Government Code Pal
ma Development Corp. vs. Zamboanga Del Sur (October 16, 2003) Province of Bulaca
n vs. Court of Appeals (November 27, 1998) Quezon City vs. ABS-CBN Broadcasting
Corporation (October 6, 2008) SMART Communications, Inc. vs. The City of Davao (
September 16, 2008; MR on July 21, 2009) First Philippine Industrial Corp. vs. C
ourt of Tax Appeals (December 29, 1998) Petron Corporation vs. Tiangco (April 16
, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151-164, Local Government
Code Art. 223-242, and 244-252 Rules and Regulations Implementing the Local Gov
ernment Code


Bottlers Philippines, Inc. (Augniel Philippines, Inc. vs. Commissioner of Inter
nal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corpora
tion vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Intern
al Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commer
cial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007) L
ascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Reven
ue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax C
ode Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965) C
ommissioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 20
10) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner of
Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Intern
al Revenue (November 29, 1965) Far East Bank and Trust Company vs. Commissioner
of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (Aug
ust 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Revenue (Ap
ril 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May
26, 1995) Philippine Bank of Communications vs. Commissioner of Internal Revenue
(January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (Janua
ry 21, 1999) Commissioner of Internal Revenue vs. Philippine American Life Insur
ance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine National
Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Inter
nal Revenue (December 14, 2005)

Bottlers Philippines, Inc. (August 4, 2009) Commissioner of Customs vs. Marina
Sales, Inc. (November 22, 2010) Philippine British Assurance Company, Inc. vs. R
epublic of the Philippines (February 2, 2010) A.M. No. 05-11-07-CTA Revised Rules
of the Court of Tax Appeals (November 22, 2005) 13. Allotment of Internal Revenu
e Sections 283-289, Tax Code V. Local Taxation Sections 128-196, Local Governmen
e 1. General Principles, Definitions, and Limitations Sections 128-133, Local Go
vernment Code Art. 217-222, Rules and Regulations Implementing the Local Governm
ent Code Palma Development Corp. vs. Zamboanga Del Sur (October 16, 2003) Provin
ce of Bulacan vs. Court of Appeals (November 27, 1998) Quezon City vs. ABS-CBN B
roadcasting Corporation (October 6, 2008) SMART Communications, Inc. vs. The Cit
y of Davao (September 16, 2008; MR on July 21, 2009) First Philippine Industrial
Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corporation vs. Tiang
co (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151-164, Loca
l Government Code Art. 223-242, and 244-252 Rules and Regulations Implementing t
he Local Government Code





8) Commissioner of Internal Revenue vs. Courtoration (January 19, 2009) Fluor Da



8) Commissioner of Internal Revenue vs. Courtof the Philippines vs. Ker & Compan
y, Ltd. (September 29, 1966) Republic of the Philippines vs. Arcache (February 2
9, 1964) Philippine National Oil Corporation vs. Court of Appeals (April 26, 200
5) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October
17, 2005) Commissioner of Internal Revenue vs. Philippine Global Communications,
Inc. (October 31, 2006) Bank of the Philippine Islands vs. dum Order 39-2007 (D
ecember 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescriptio
n of government s right to collect Sections 203, and 222-223, Tax Code Guagua Elec
tric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967
) Vera vs. Fernandez (March 30, 1979) Republic of the Philippines vs. Limcaco (A
ugust 31, 1962) Republic of the Philippines vs. Ret (March 31, 1962) Republic of
the Philippines vs. Acebedo (March 29, 1968) Commissioner of Internal Revenue v
s. Court of Appeals (February 25, 1999) Republic of the Philippines vs. Lopez (M
arch 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd. (September 29
, 1966) Republic of the Philippines vs. Arcache (February 29, 1964) Philippine N
ational Oil Corporation vs. Court of Appeals (April 26, 2005) Bank of the Philip
pine Islands vs. Commissioner of Internal Revenue (October 17, 2005) Commissione
r of Internal Revenue vs. Philippine Global Communications, Inc. (October 31, 20
06) Bank of the Philippine Islands vs. Commissioner 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. Taxpa
yer s Remedies Protest Section 228, Tax Code Commissioner of Internal Revenue vs.
Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs. Metro Star Supe
rama, 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 C
ase No. 7793, April 17, 2012) Rizal Commercial Banking Corporation vs. Commissio
ner of Internal Revenue (June 16, 2006) Commissioner of Internal Revenue vs. Fir
st Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial Banking Corpo
ration vs. Commissioner of Internal Revenue (April 24, 2007) Lascona Land Co., I
nc. vs. Commissioner of Internal Revenue (March 5, 2012) Revenue Regulations 1299 (September 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de Aguina
ldo vs. Commissioner of Internal Revenue (February 26, 1965) Commissioner of Int
ernal Revenue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs. Coll
ector of Internal Revenue (February 29, 1960) Commissioner of Internal Revenue v
s. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (Novemb
er 29, 1965) Far East Bank and Trust Company vs. Commissioner of Internal Revenu
e (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959) Phil
ex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999) Comm
issioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippi
ne Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999
) Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999) Commi
ssioner 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 (Decem
ber 14, 2005)


5)




(September 10, 2001) Revenue Regulations 14-2011 (July 29A.M. No. 05-11-07-CTA Re
vised Rules of the Court of Tax Appeals (November 22, 2005) 13. Allotment of Inte
rnal Revenue Sections 283-289, Tax Code V. Local Taxation Sections 128-196, Loca
l Government Code Art. 217-287, Rules and Regulations Implementing the Local Gov
ernment Code 1. General Principles, Definitions, and Limitations Sections 128-13
3, Local Government Code Art. 217-222, Rules and Regulations Implementing the Lo
cal Government Code Palma Development Corp. vs. Zamboanga Del Sur (October 16, 2
003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon City vs
. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications, Inc.
vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Philippine
Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corporatio
n vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 15
1-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulations Imp
lementing the Local Government Code
5)




8) Commissioner of Internal Revenue vs. Courtnal Revenue vs. Philippine American
Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippi
ne National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commission
er of Internal Revenue (December 14, 2005)

5)





5)





5)





5)





5)





5)




(September 10, 2001) Revenue Regulations 14-2011 (July 29 of Appeals (February 2
5, 1999) Republic of the Philippines vs. Lopez (March 30, 1963) Republic of the
Philippines vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philipp
ines vs. Arcache (February 29, 1964) Philippine National Oil Corporation vs. Cou
rt of Appeals (April 26, 2005) Bank of the Philippine Islands vs. Commissioner o
f Internal Revenue (October 17, 2005) Commissioner of Internal Revenue vs. Phili
ppine Global Communications, Inc. (October 31, 2006) Bank of the Philippine Isla
nds vs. Commissioner of Internal Revenue (March 7, 2008) Commissioner of Interna
l 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 22
8, Tax Code Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Com
missioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) C
ommissioner vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenu
e vs. Enron Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines,
Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) R
izal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 1
6, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Company, In
c. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Inte
rnal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Interna
l Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund S
ections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Interna
l Revenue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging
Company of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (Febr
uary 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) G
ibbs vs. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and
Trust Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector of In
ternal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commi
ssioner of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs
. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. C
ommissioner of Internal Revenue (January 28, 1999) Commissioner of Internal Reve
nue vs. Court 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,


2-283, Rules and Commissioner of Internal Revenue (March 7, 2008) Commissioner o
f Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protector s Serv
ices, Inc. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest S
ection 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 Intern
al Revenue vs. Enron Subic Power Corporation (January 19, 2009) Fluor Daniel Phi
lippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17
, 2012) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenu
e (June 16, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Co
mpany, Inc. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissione
r of Internal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner o
f Internal Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999)
Refund Sections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner o
f Internal Revenue (February 26, 1965) Commissioner of Internal Revenue vs. Aich
i Forging Company of Asia (October 6, 2010) Gibbs vs. Collector of Internal Reve
nue (February 29, 1960) Commissioner of Internal Revenue vs. Palanca (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) Collec
tor of Internal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation
vs. Commissioner of Internal Revenue (April 21, 1999) Commissioner of Internal R
evenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communicati
ons vs. Commissioner of Internal Revenue (January 28, 1999) Commissioner of Inte
rnal Revenue vs. Court of Appeals (January 21, 1999) Commissioner of Internal Re
venue vs. Philippine American Life Insurance Co. (May 29, 1995) Commissioner of
Internal Revenue vs. Philippine National Bank (October 25, 2005) Philam Asset Ma
nagement, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)

2-283, Rules and DOF Local Finance Circular 02-93 DOF Local Finance Circular 03
-93 3. Situs of Local Taxes Section 150, Local Government Code Art. 243, Rules a
nd Regulations Implementing the Local Government Code Bureau of Local Government
Finance Opinion dated February 17, 2010 Bureau of Local Government Finance Opin
ion dated March 7, 1994 Bureau of Local Government Finance Opinion dated March 2
9, 1993 4. Collection of Local Taxes Sections 165-171, Local Government Code Art
. 253-259, Rules and Regulations Implementing the Local Government Code Mobil Ph
ils. Inc. vs. Treasurer of Makati (July 14, 2005) 5. Remedies for the Collection
of Local Taxes Sections 172-191, Local Government Code Art. 260-281, Rules and
Regulations Implementing the Local Government Code 6. Exemption from Local Taxes
Sections 192-193, Local Government Code Art. 282-283, Rules and dum Order 39-20
07 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 10. Prescr
iption of government s right to collect Sections 203, and 222-223, Tax Code Guagua
Electric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24,
1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philippines vs. Limca
co (August 31, 1962) Republic of the Philippines vs. Ret (March 31, 1962) Republ
ic of the Philippines vs. Acebedo (March 29, 1968) Commissioner of Internal Reve
nue vs. Court of Appeals (February 25, 1999) Republic of the Philippines vs. Lop
ez (March 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd. (Septemb
er 29, 1966) Republic of the Philippines vs. Arcache (February 29, 1964) Philipp
ine National Oil Corporation vs. Court of Appeals (April 26, 2005) Bank of the P
hilippine Islands vs. Commissioner of Internal Revenue (October 17, 2005) Commis
sioner of Internal Revenue vs. Philippine Global Communications, Inc. (October 3
1, 2006) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (Ma
rch 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (Apr
il 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, 2
006) 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. Comm
issioner of Internal Revenue (June 16, 2006) Commissioner 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 C
o., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Revenue Regulation
s 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax Code Vda. de A
guinaldo vs. Commissioner of Internal Revenue (February 26, 1965) Commissioner o
f Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs vs.
Collector of Internal Revenue (February 29, 1960) Commissioner of Internal Reve
nue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenue (N
ovember 29, 1965) Far East Bank and Trust Company vs. Commissioner of Internal R
evenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1959)
Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)
Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995) Phi
lippine Bank of Communications vs. Commissioner of Internal Revenue (January 28,

1999) Commissioner of Internal Revenue vs. Court 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 (Octobe
r 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (
December 14, 2005)




2-283, Rules and nitions, and Limitations Sections 128-133, Local Government Cod
ernment Code



2-283, Rules and initions, and Limitations Sections 128-133, Local Government Co
de Art. 217-222, Rules and Regulations Implementing the Local Government Code Pa
lma Development Corp. vs. Zamboanga Del Sur (October 16, 2003) Province of Bulac
an vs. Court of Appeals (November 27, 1998) Quezon City vs. ABS-CBN Broadcasting
Corporation (October 6, 2008) SMART Communications, Inc. vs. The City of Davao
(September 16, 2008; MR on July 21, 2009) First Philippine Industrial Corp. vs.
Court of Tax Appeals (December 29, 1998) Petron Corporation vs. Tiangco (April 1
6, 2008) 2. Taxing Powers of LGUs Sections 134-149, and 151-164, Local Governmen
t Code Art. 223-242, and 244-252 Rules and Regulations Implementing the Local Go
vernment Code


ernment Code


42-2010 (May 4, initions, and Limitations Sections 128-133, Local Government Cod
ernment Code


ernment Code


ernment Code


ernment Code


Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs.initions, and Limi
tations Sections 128-133, Local Government Code Art. 217-222, Rules and Regulati
ons Implementing the Local Government Code Palma Development Corp. vs. Zamboanga
Del Sur (October 16, 2003) Province of Bulacan vs. Court of Appeals (November 2
7, 1998) Quezon City vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMAR
T Communications, Inc. vs. The City of Davao (September 16, 2008; MR on July 21,
2009) First Philippine Industrial Corp. vs. Court of Tax Appeals (December 29,
1998) Petron Corporation vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs S
ections 134-149, and 151-164, Local Government Code Art. 223-242, and 244-252 Ru
les and Regulations Implementing the Local Government Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code

and 229-230, Tax Code Vda. de Aguinaldo vs.initions, and Limitations Sections 1
28-133, Local Government Code Art. 217-222, Rules and Regulations Implementing t
he Local Government Code Palma Development Corp. vs. Zamboanga Del Sur (October
16, 2003) Province of Bulacan vs. Court of Appeals (November 27, 1998) Quezon Ci
ty vs. ABS-CBN Broadcasting Corporation (October 6, 2008) SMART Communications,
Inc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009) First Phili
ppine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998) Petron Corpo
ration vs. Tiangco (April 16, 2008) 2. Taxing Powers of LGUs Sections 134-149, a
nd 151-164, Local Government Code Art. 223-242, and 244-252 Rules and Regulation
s Implementing the Local Government Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code

mmissioner of Internal Revenue (December 14initions, and Limitations Sections 12


ernment Code


ernment Code


ernment Code


ernment Code


ernment Code


42-2010 (May 4, , 2005)

ernment Code


42-2010 (May 4, Commissioner of Internal Revenue (February 26, 1965) Commission
er of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010) Gibbs
vs. Collector of Internal Revenue (February 29, 1960) Commissioner of Internal
Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal Revenu
e (November 29, 1965) Far East Bank and Trust Company vs. Commissioner of Intern
al Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August 21, 1
959) Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1
999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995)
Philippine Bank of Communications vs. Commissioner of Internal Revenue (January
28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (January 21, 19
99) Commissioner of Internal Revenue vs. Philippine American Life Insurance Co.
(May 29, 1995) Commissioner of Internal Revenue vs. Philippine National Bank (Oc
tober 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Internal Reven
ue (December 14, 2005)

ernment Code


42-2010 (May 4, City of Pasig (November 22, 2007) DOF Local Finance Circular 01
-93 DOF Local Finance Circular 02-93 DOF Local Finance Circular 03-93 3. Situs o
f Local Taxes Section 150, Local Government Code Art. 243, Rules and Regulations
Implementing the Local Government Code Bureau of Local Government Finance Opini
on dated February 17, 2010 Bureau of Local Government Finance Opinion dated Marc
h 7, 1994 Bureau of Local Government Finance Opinion dated March 29, 1993 4. Col
2, 2007) Revenue Memorandum Order 42-2010 (May 4, initions, and Limitations Sect


ernment Code


42-2010 (May 4,

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

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine A

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

oner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

oner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

oner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

oner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

vs. Commissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

s, 2005) Commissioner of Internal Revenue vs. Philippine Global Communications,

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenu