Академический Документы
Профессиональный Документы
Культура Документы
I. GENERAL PRINCIPLES
A. Classification of Taxes
1. Different Classifications
a. Separate Opinion of Justice Bersamin in CIR vs. Pilipinas Shell, GR No. 188497
dated February 19, 2014
D. Double Taxation
1. Kinds
2. Modes of eliminating double taxation
3. CIR vs. Solidbank, GR No. 148191 dated November 25, 2003
4. Nursery Care Corporation vs. Acevedo, GR No. 180651 dated July 30, 2014
5. CIR vs. S.C. Johnson and Sons, Inc., GR No. 127105 dated June 25, 1999
6. Deutsche Bank AG Manila Branch vs. GR No. 188660 dated August 19, 2013
7. CBK Power Company Limited vs. CIR, GR No. 193383-84 dated January 14, 2015 (Perlas-
Bernabe)
E. Taxpayer’s suit
1. Mamba vs. Lara, GR No. 165109 dated December 14, 2009
2. Land Bank of the Philippines vs. Cacayuran, GR No. 191667 dated April 17, 2013 (Perlas-
Bernabe)
G. Inherent Limitations
1. Enumeration
2. Delegation to Local Government Units
a. Pepsi Cola Bottling Co. of the Phils. vs. Municipality of Tanauan, GR No. L-31156
dated February 27, 1976
3. Delegation to the President
a. Sec. 28(2) Article VI of the Constitution
b. Flexible Tariff Clause – Sec. 1608 of the Customs Modernization and Tariff Act
c. Abakada Guro Party List vs. Executive Secretary, GR No. 168056 dated
September 1, 2005
H. Constitutional Limitations
1. Enumeration
2. Due Process and Equal Protection
a. PAGCOR vs. The BIR, GR No. 172087 dated March 15, 2011
3. Non-impairment of obligation of contracts / Grant of Franchise
a. Sec. 10 Art. III of the Constitution
b. Sec. 11 Art. XII of the Constitution
c. Meralco vs. Province of Laguna, GR No. 131359 dated May 5, 1999
d. Smart Communications, Inc. vs. City of Davao, GR No. 155491 dated September
16, 2008
4. Infringement of Religious Freedom
a. Sec. 5 Art. III of the Constitution
b. American Bible Society vs. City of Manila, GR No. L-9637 dated April 30, 1957
c. Tolentino vs. Secretary of Finance, GR No. 115455 dated August 25, 1994 and
October 30, 1995 (motion for reconsideration)
I. Tax Rulings
1. Definition
2. Revenue Regulations (“RR”) No. 5-2012 dated April 2, 2012
3. Commissioner’s Ruling (Sec. 7(B) of the NIRC)
4. Power of the CIR to Interpret /Review/Appeal to Sec. of Finance (Sec. 4 of the NIRC)
a. Honda Cars Philippines, Inc. vs. Honda Cars Technical Specialist Supervisors
Union, GR No. 204142 dated November 19, 2014
b. Banco De Oro vs. Republic, GR No. 198756 dated January 13, 2015
c. Confederation for Unity, Recognition and Advancement of Government
Employees vs. Commissioner - BIR, GR No. 213446 dated July 3, 2018
5. Non-Retroactivity of Rulings (Sec. 246 of the NIRC)
a. CIR vs. Phil. Healthcare Providers, GR No. 168129 dated April 24, 2007
b. CIR vs. Burmeister and Wain, GR No. 153205 dated Jaunary22, 2007
c. CIR vs. CA, GR No. 117982 dated February 6, 1997 [read also concurring opinion
of Justice Vitug]
d. CIR vs. Filinvest Development Corporation, GR Nos. 163653 and 167689 dated
July 19, 2011
e. CIR vs. San Roque Power, GR No. 187485 dated February 12, 2013 and other
cases
f. CIR vs. San Roque Power, GR No. 187485 dated October8, 2013
g. Banco De Oro vs. Republic, GR No. 198756 dated August 16, 2016 – resolution on
the Motion for Reconsideration
6. Appeal of Rulings – RTC or CTA?
a. Banco De Oro vs. Republic, GR No. 198756, January 13, 2015 and resolution on
the Motion for reconsideration, GR No. 198756 dated August 16, 2016
b. Confederation for Unity, Recognition and Advancement of Government
Employees vs. Commissioner - BIR, GR No. 213446 dated July 3, 2018
c. Compare with CIR vs. CTA and Petron, GR No. 207843 dated July 15, 2015
(Perlas-Bernabe)