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TRANSFER TAXATION
A. Transfer Taxation: Its general concepts
B. Kinds of transfer taxes
C. Kinds of transfers subject to transfer taxes
D. Governing Rules: Revenue Regulations 2-2003
ESTATE TAXATION
GIFT TAXATION
c. Zero-Rated Transactions
i. Western Mindanao Power Corporation v. CIR, GR No. 181136, 13 June 2012;
Panasonic v. CIR, GR No. 178090, 8 February 2010; Hitachi v. CIR, GR
No. 174212, 20 October 2010 (“Zero-rated” must be indicated in the O.R.)
ii. Silicon Philippines, Inc v. Commissioner of Internal Revenue, G.R. No. 172378, dated
January 17, 2011 (Failure to indicate ATP)
iii. CIR v. Manila Mining Corp, GR No. 153204, 31 August 2005 (Zero Rating
for the benefit of the seller/lessor/service provider)
d. Effectively Zero-Rated Transactions
e. Cases in Point (Exempt and Zero Rated)
1. Contex v. CIR, G.R. No. 151135, July 2, 2004
2. CIR v. Seagate Technology (Phils.), GR No. 153866, 11 February
2005
3. CIR v. Acesite Hotel Corporation, 16 February 2007
4. PAGCOR v. BIR, GR No. 172087, 15 March 2011
H. VAT on Services
a. CIR v. Placerdome Tech Services (Phils.), GR No. 164365, 8 June 2007
b. CIR v. American Express Phil Branch, GR No. 152609, 29 June 2005
c. Sitel Philippines Corporation (Formerly Clientlogic Phils., Inc.), Vs. Cir, GR No.
201326, Feb 8, 2017 (The recipient of the service is a foreign corporation and said
corporation is doing business outside the Philippines)
I. Transactions Deemed Sale
i. CIR v. Magsaysay Lines, GR No. 146984, 28 July 2006
J. Transitional Input Tax
Fort Bonifacio Development Corporation v. Commissioner of Internal Revenue, GR
Nos. 158885 & 170680, dated April 2, 2009
K. Presumptive Input Tax
L. Procedure re Refund of VAT
a. Section 112 v. Section 229, NIRC
b. Southern Philippines Power Corporation v. CIR, G.R. No. 179632, 19 October 2011
(Requirements of VAT Refund)
c. Takenaka Corporation-Philippine Branch v. Commissioner of Internal Revenue, G.R. No.
193321; 19 October 2016 (submission of VAT official receipts)
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d. CIR v. Mirant Pagbilao Corporation, G.R. No. 172129, September 12, 2008, 565
SCRA 154
e. CIR v. Aichi Forging Company of Asia, Inc., GR No. 184823, 06 October 2010**
f. CIR v. San Roque Power Corporation, G.R. No. 187485. February 12, 2013; Taganito
Mining Corporation v. CIR, G.R. No. 196113. February 12, 2013; Philex Mining
Corporation v. CIR, G.R. No. 197156. February 12, 2013 (See also: Ruling on the
Motion for Reconsideration dated 08 October 2013)
g. Silicon Philippines v. CIR, GR No. 172378, 17 January 2011
h. Procter & Gamble Asia Pte Ltd vs. CIR, G.R. No. 202071, 19 February 2014
i. Rohm Apollo Semiconductor Philippines, Petitioner, V. Commissioner Of Internal
Revenue, Respondents., G.R. No. 168950, January 14, 2015
j. Pilipinas Total Gas, Inc. v. Commissioner of Internal RevenueG.R. No. 207112; 8
December 2015 (reckoning date of the 120-day period)
k. Sitel Philippines Corporation (Formerly Clientlogic Phils., Inc.), Vs. Cir, GR No.
201326, Feb 8, 2017
M. Compliance Requirements
General Rule: Commissioner of Internal Revenue vs. Nippon Express (Phils.) Corporation,
G.R. No. 212920, September 16, 2015
c. Period within which the government could collect (Sections 203, 222, NIRC)
Case: Republic v. Hizon, GR No. 130430, 13 December 1999; CIR v. Javier Jr., GR
No. 78953, 31 July 1991 (199 SCRA 825); PNOC v. CA, GR No. 109976, 26
April 2005; BPI v. CIR, GR No. 174942, 7 March 2008
i. Determination of prescription of collection within CTA’s appellate
jurisdiction: CIR v. Hambrecht and Quist Philippines, GR No. 169225, 27
November 2010
d. Overview of Remedies (Section 205)
1. Tax Lien (Section 219, NIRC)
a. CIR v. NLRC, GR No. 74965, 9 November 1994
2. Compromise
3. Distraint and/or Levy
4. Civil Action
5. Criminal Action
6. Forfeiture
7. Suspension of business operations
8. Enforcement of administrative fines
e. Administrative Remedies in Detail (Sections 206-217, NIRC)
1. Distraint
a. Actual
b. Constructive
2. Levy
3. Garnishment
f. Judicial Remedies in Detail (Section 220, NIRC)
1. Period within which the action may be filed
a. Civil Cases (Sections 203, 222, NIRC)
b. Criminal Cases (See: Title X, NIRC; Section 281,
NIRC)
2. Where should these cases be filed?
a. Criminal Cases (See the imposable penalty vis-à-vis the
jurisdiction of courts)
b. Civil Cases (Consider the amount of tax sought to be
collected vis-à-vis the jurisdiction of courts, together
with the provisions of RA9282)
3. Jurisdiction of CTA En Banc in the nullification of judgments
a. Commissioner of Internal Revenue v. Kepco Ilijan Corporation,
G.R. No. 199422, 21 June 2016
4. Cases:
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LOCAL TAXATION
B. Common Limitations on the exercise of the local taxing power and the principle of
preemption/exclusionary rule (Section 133, LGC)
a. The principle of preemption
b. Cases:
1. Province of Bulacan v. Court of Appeals, 27 November 1998
2. First Philippine Industrial Corporation v. CA, G.R. No. 125948,
December 29, 1998 (Section 133j; Local Tax on Common Carriers)
3. Palma Development Corporation v. Municipality of Malangas, GR No.
152492, 16 October 2003 (Section 133e)
4. Batangas Power Corporation v. Batangas City, GR No. 152675, 28
April 2004 (Section 133g)
5. MIAA v. CA and Paranaque, GR No. 155650, 20 July 2006
(Section 133 o)
6. LTO v. City of Butuan, 20 January 2000 (re Section 133 (l))
7. Philreca v. DILG, 10 June 2003 (re Section 133 n)
8. Provincial Assessor of Agusan Del Sur vs. Filipinas Palm Plantation,
G.R. No. 183416, October 5, 2016 (Re Section 133 N)
9. Petron Corporation v. Tiangco, GR No. 158881, 16 April 2008
(Petroleum Products)
10. Pelizloy vs. Municipality of Tuba,2013
11. Consolidated Cases of City of Manila, et al. vs. Hon. Colet and
Malaysian Airline System, G.R. No. 120051; Maersk-Filipinas, Inc.,
et al. vs. City of Manila, et al., G.R. No. 121613; Eastern Shipping
Lines, Inc. vs. City Council of Manila, et al., G.R. No. 121675;
William Lines, Inc., et al. vs. Regional Trial Court of Manila, et al,
G.R. No. 121704; PNOC Shipping and Transport Corporation vs.
Hon. Nabong, et al., G.R. No. 121720-28; Maersk-Filipinas, Inc., et
al. vs. City of Manila, et al., and with Intervenors William Lines, Inc.,
et al., G.R. No. 121847- 55; Cosco Container Lines and HEUNG-
A Shipping Co., Ltd., et al. vs. City of Manila, et al., G.R. No.
122333; Sulpicio Lines, Inc. vs. Regional Trial Court of Manila, et al.,
G.R. No. 122335; Association of International Shipping Lines, Inc. vs.
City of Manila, et al., G.R. No. 122349; Dongnama Shipping Co.,
Ltd, et al, vs. Court of Appeals, et al., G.R. No. 124855 Supreme
Court (En Banc), promulgated December 10, 2014
12. Batangas City, Maria Teresa Geron, In Her Capacity as City Treasurer
of Batangas City, et al. vs. Pilipinas Shell Petroleum Corporation, G.R.
No. 187631, July 8, 2015 (Section 133h)
13. City of Manila, Hon. Alfredo S. Lim, as Mayor of the City Of Manila,
et al. vs. Hon. Angel Valera Colet, As Presiding Judge, Regional Trial
Court Of Manila (Br. 43), Et Al., G.R. No. 120051, December 10,
2014 (Section 133j)
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A. Governing Law
B. Nature of Real Property Taxes—National or Local?
C. Fundamental Principles (Section 198, LGC)
a. Appraisal at current fair market value and based on actual use: Allied Banking
Corporation v. Quezon City, GR No. 154126, 15 September 2006 in relation to Local
Ass. Reg. 1-92
D. Properties Covered
a. Article 415, et seq, Civil Code
b. Caltex v. CBAA, 31 May 1982
c. Sta. Lucia Realty & Development, Inc. vs. City of Pasig, G.R. No. 166838, June 15 2011
d. Capitol Wireless, Inc. v. The Provincial Treasurer of Batangas, et al., G.R. No. 180110;
30 May 2016
e. Manila Electric Company v. The City Assessor and The City Treasurer of Lucena City,
G.R. No. 166102, 5 August 2015
E. Properties Exempt
a. Section 234, LGC
b. Section 238, LGC
c. Constitutional Exemptions
d. Exemptions under special laws
e. Cases
i. MIAA v. Paranaque, GR No. 155650, 20 July 2006; MIAA v. Pasay GR
No. 163072, April 2, 2009
ii. Lung Center of the Philippines v. QC, 29 June 2004
iii. LRTA v. CBAA, 12 October 2000
iv. NAPOCOR v. Province of Quezon, GR No. 171586, 15 July 2009;
NAPOCOR v. CBAA, GR No. 171470, 30 January 2009
v. Philippine Fisheries Development Authority v. CBAA, etc., G.R. No. 178030,
December 15, 2010
vi. City of Pasig v. Republic of the Philippines, GR No. 185023, 24 August 2011
vii. National Grid Corporation of the Philippines v. Ofelia M. Oliva, G.R. Nos. 213157;
10 August 2016
viii. Provincial Assessor of the Agusan Del Sur v. Filipinas Palm Plantation, Inc., G.R. No.
183416; 5 October 2016
ix. City of Lapu-Lapu vs. Philippine Economic Zone Authority; Province of Bataan,
Represented by Governor Enrique T. Garcia, Jr., and Emerlinda S. Talento, in her
Capacity as Provincial Treasurer of Bataan vs. Philippine Economic Zone Authority,
G.R. No. 184203, G.R. No. 187583, November 26, 2014
END OF OUTLINE