Вы находитесь на странице: 1из 11

CONSOLIDATED SYLLABUS 4.

Usufruct (Sec 88 NIRC)


IN TAXATION (A). Decedent’s Interest
As of January 19, 2018 (B). Transfer in Contemplation of Death
(C). Revocable Transfer
(D). Property Passing Under General Power of Appointment -
TAX 2 Correlate with Sec. 87
(E). Proceeds of Life Insurance
A. Transfer Taxes - (Secs. 84 to 104 of the NIRC as amended by RA 10963) (F). Prior Interest
(G) Transfers for Insufficient Consideration
I. Nature of Transfer Taxes (H).Capital of Surviving Spouse

II. Estate Tax (2) Deductions Allowed to Estate (Sec. 86 NIRC)


A. Nature of Estate Tax 1. Allowed to Residents and Citizens
1. Definition – Sec 104, NIRC – includes real and a. Standard Deduction – P5,000,000
personal properties, whether tangible or intangible, or mixed, wherever b. Claims against the Estate
situated. - Requisites for deductibility
2. Rate of Tax (Sec 84) – 6% of net estate i. Simple Loan
3. The Law that governs the imposition of Estate Tax ii. Unpaid obligation from purchase of goods
– (Sec. 3, RR 2-2003) – It is a well-settled rule that estate taxation is iii. Court Settlement
governed by the statute in force at the time of death of the decedent. The Dizon vs. CTA (GR No. 140944 dated April 30, 2008)
estate tax accrues as of the death of the decedent and the accrual of the c. Claims against insolvent persons
tax is distinct from the obligation to pay the same. Upon the death of the d. Unpaid Mortgages, Taxes and Casualty Losses
decedent, succession takes place and the right of the State to tax the i. Rules
privilege to transmit the estate vests instantly upon death. e. Property Previously Taxed (Vanishing Deductions)
4. Is Estate Tax a Property Tax or Excise Tax? i. Requisites for deductibility
Separate Opinion of Justice Bersamin in CIR vs. Pilipinas Shell, ii. Rationale for grant
GR No. 188497 dated February 19, 2014 f. Transfers for Public Use
g. Family Home – P10,000,000
h. Amount Received by Heirs Under Republic Act No. 4917
(1) Composition of the Gross Estate
1. Sec 104 NIRC – Definitions
2. Sec 5, RR 2-2003 – Valuation of Gross Estate 2. Allowed to Nonresident aliens (See also Sec. 86 D)
3. Who are subject to estate taxes? a. Limitation (Sec. 7 RR No. 2-03) Correlate with Sec. 86(D) on tax
a. Filipino citizens and resident aliens – on properties within and credits for estate taxes paid to foreign country
without the Philippines
b. Non-resident aliens – properties which at the time of his death B. Exemption of certain acquisitions and
were situated in the Philippines – (Sec 86 [B] NIRC – net estate transmissions (Sec 87)
of non-resident decedent, not a citizen of the Philippines)
1) Rule on Reciprocity C. Estate Tax Returns and Payment of Tax
2) Rules on Intangible Personal Property (Secs. 90 and 91)
CIR vs. Campos Rueda (42 SCRA 23) 1. When required and contents
CIR vs. Fisher (1 SCRA 93) 2. Time of Filing / Extension of time to file
3. Place of Filing
4. Gross Estate (Secs. 85 and 104) 4. Time of Payment / Extension of time to pay
a. Valuation Rules (Sec. 5 of RR No. 2-03) 5. CPA Certification
1. Real Property (Sec 88 NIRC)
2. Personal Property (applicability of RR No. 6-2013) F. Other Matters
3. Shares of Stock 1. Who is liable to pay? [Sec. 91 (D)]
1
Estate of Vda. De Gabriel vs. CIR (GR No. 155541 dated January for less than an adequate and full consideration in money or
27, 2004) money’s worth,….deemed a gift subject to donor’s tax;
a. Discharge of Executor or Administrator from Personal Liability exception: if made in the ordinary course of trade or
(Sec. 92) business …. will be considered as made for an adequate
b. Liability of Heirs and full consideration in money or money’s worth.
CIR vs. Pineda (21 SCRA 105) (RR No. 6-2008 on shares of stock as amended by RR 6-2013)
2. Payment Before Delivery by Executor Sec. 94 Philamlife vs. SOF, GR No. 210987 dated November 24, 2014
Marcos II vs. CA 273 SCRA 47 4. Tax Credit for Donor’s Taxes paid to a Foreign Country [Sec. 101
3. Duties of Certain Officers (Sec. 95) (C)]
4. Restitution of Tax Upon Satisfaction of Outstanding Obligations (Sec. 5. The Law that governs the imposition of Donor’s Tax
96) (Sec. 11 RR No. 2-03)
5. Payment of Tax Antecedent to the Transfer of Shares, Bonds or 6. Renunciation of share in the conjugal partnership or absolute
Rights (Sec. 97) community; and, hereditary estate (Sec. 11 RR No. 2-03)
PNB vs. Santos, GR No. 208295 dated December 10, 2014 7. Capacity to Buy
Sps. Evono CTA EB Case No. 705 dated June 4, 2012
III. Donor’s Tax
D. Filing and Payment of Returns (Sec. 103) / (Sec. 13 RR No. 2-03)
A. Nature of Donor’s Tax 1. Requirements
Lladoc vs. Vs. CIR ( 14 SCRA 292) 2. Time and Place of Filing
Pirovano vs. CIR (14 SCRA 232) 3. Notice of Donation – Exemption from Donor’s Tax (Sec 13 [C], RR
No. 2-03)
1. Definition
2. Composition of Gross Gift (Secs. 98 and 104)
3. Tax Rate (Sec. 99[A]) – 6% of total gifts in excess of P250,000
exempt gift made during the calendar year B. Value-Added Tax - (Secs. 105 to 115 of the NIRC as amended by RA 10963)
4. Contributions to a candidate, political party or coalition of parties for
campaign purposes governed by Election Code (Sec. 99[B]) I. VAT In General
a. Nature and characteristic of VAT in general
B. Composition of the Gross Gifts (Sec. 104) Sec. 4.105.-2 of RR No. 16-05
1. Residents and Citizens CIR vs. Magsaysay Lines GR No. 146984, July 28, 2006
2. Non-resident alien CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005
a. Rule on Reciprocity b. VAT as an indirect tax
b. Rules on Intangible Personal Property Contex vs. CIR GR No. 151135 dated July 2, 2004
3. Corporations c. Persons Liable (Sec. 105)
4. Valuation of Gifts made in property (Sec. 102) (1) Persons liable in general
5. Exemption of Certain Gifts (Sec. 101[A]) CIR vs. CA & CMS GR No. 125355, March 30, 2000
a. Residents and Citizens (2) Who are required to register for VAT
b. Non-resident aliens Sec. 236(G), [Sec. 9.236-1 of RR No. 16-05]
c. Corporations (3) Optional VAT Registration (Sec. 236 H) [Sec. 9.236-1 of RR No. 16-
05]
C. Other Matters d. Meaning of the phrase “in the course of trade of business” (Sec. 105)
1. Rule on Political Contributions [Sec. 99B] Sec. 4.105-3 of RR No. 16-05
Secs. 13 and 14 RA No. 7166 CIR vs. Magsaysay Lines GR No. 146984 dated July 28, 2006
RR No. 7-2011 dated February 16, 2011 e. Exceptions to the Rule of Regularity
RMC 30-2016 dated March 14, 2016 f. Output Tax vs. Input Taxes
Abello vs. CIR, GR No. 120721 dated February 23, 2005 (1) Sources of Input Tax (Sec. 110 A)
(2) Excess Output or Input Tax (Sec. 111 B)
2. Transfer for Less than adequate and full consideration (Sec. (3) Rule on Input Tax on Capital Goods (Sec. 4.110-3 of RR No. 16-05)
100) – where property, other than real property, is transferred
2
(4) Substantiation of Input Tax Credits (Sec. 4.110-8 of RR No. 16-05) c. Zero Rated Sale of Services (Sec. 108 B)
CIR vs. American Express GR No. 152609 dated June 29, 2005
II. Vatable Transactions CIR vs. Burmeister and Wain GR No. 153205 dated Jaunary22,
2007
1. Vatable Sale on Goods & Services CIR vs. Acesite GR No. GR No. 147295 dated February 16, 2007
a. Definition of goods and services (Sec. 106 and Sec. 108) d. Automatic zero-rate vs. Effectively zero-rate
b. VAT base for goods and services (Sec. 106 and Sec.108) CIR vs. Seagate Technology (Phils) GR No. 153866 February 11,
c. Meaning of gross selling price and gross receipts (Sec. 106 and 2005
Sec.108) CIR vs. Toshiba Information Equipment GR No. 150154 dated
d. Rules on sales of Real Property August 9, 2005
(1) Rule on Sales on Instalment [RR No. Sec. 4.106-3 of RR No. 16- e. Destination principle and cross border doctrine
05 as amended by Sec. 3 of RR No. 4-07] CIR vs. American Express GR No. 152609 dated June 29, 2005
(2) Rule on sale of real property use in business (Sec. 14 (l) of RR CIR vs. Toshiba Information Equipment GR No. 150154 dated
No. 4-07) August 9, 2005
(3) Correlate with Sec. 109 on exempt sales of Real Property f. Zero Rated Sales vs. Exempt Sales
(4) Amendments of Section 109 on Enumerated VAT-exempt CIR vs. Cebu Toyo Corp. GR No. 149073 dated February 16, 2005
Transactions under Rep. Act No. 10963 (TRAIN) on Threshold of g. Enumeration of Exempt Transactions (Sec. 109)
Real Property exempt from VAT. Sec. 4.109-1 (B) of RR No. 16-05
e. Transactions deemed sale (Sec. 106 B) h. Exempt Persons vs. Exempt Transactions
(1) Rationale of Imposition CIR vs. Seagate Technology (Phils) GR No. 153866 February 11,
(2) Enumeration – Sec. 4.106-7 RR No. 16-05 2005
(3) Tax Base of Transactions Deemed Sale i. Amendments under Rep. Act No. 10378
f. Rules for Certain Services j. Amendments of Section 106 on Enumerated Export Sales under
(1) Common Carriers Rep. Act No. 10963 (TRAIN) & the Vetoed Provisions
Sec. 4.108-2 Nos. 11 and 12 of RR No. 16-05 k. Amendments of Section 108 on Enumerated Zero-Rated Services
Sec. 4.108-3 of RR No. 16-05 under Rep. Act No. 10963 (TRAIN) & the Vetoed Provisions
(2) Lease of Properties l. Amendments of Section 109 on Enumerated VAT-exempt
Sec. 4.108-3 of RR No. 16-05 Transactions under Rep. Act No. 10963 (TRAIN)
Lease of Residential Units - [Sec. 4.109-1 (B)(q) of RR No. 16-
05] IV. Transitional & Presumptive Input Taxes
Amendments of Section 109 on Enumerated VAT-exempt a. Sec. 4.111-1 of RR No. 16-05
Transactions under Rep. Act No. 10963 (TRAIN) on Threshold of Fort Bonifacio Development vs. CIR GR No. 158885 dated April
Lease of Residential Units exempt from VAT. 2, 2009
(3) Professional Services
(4) Medical Services V. VAT Claim for Refund
Sec. 4.109-1 (B)(g) of RR No. 16-05 a. Compare with Sec. 204 and 229
Philippine Healthcare Providers vs. CIR GR No. 168129 April 24, b. Grounds
2007 c. Periods
Contex vs. CIR GR No. 151135 dated July 2, 2004
2. VAT on Importations Atlas Consolidated Mining vs. CIR GR Nos. 141104 and 148763
a. VAT Imposition on Importation (Sec. 107) June 8, 2007
a. Exempt Importations under Sec. 109 CIR vs. Mirant Pagbilao Corp. GR No. 172129 dated September
b. Transfer of Goods by Tax-exempt Persons (Sec. 107 B) 12, 2008
c. Amendments of Section 109 on Enumerated VAT-exempt Northern Mini Hydro vs. CIR CTA Case No. 7257 dated May 28,
Transactions under Rep. Act No. 10963 (TRAIN) 2009
d. Amendments of Section 112 under Rep. Act No. 10963 (TRAIN) on
III. Zero-rated Sales & VAT-exempt Transactions Change of Period from 120 to 90 days and No Inaction Provisions
a. Nature of Zero Rated Sales and Penalties for BIR Inaction.
b. Zero Rated Sale of Goods (Sec. 106)
3
VI. Other Matters h. Amusement Taxes Section125
a. Invoicing Requirements i. Tax on Winnings Section126
(Sec. 113) [Sec. 4.1113-1 of RR No. 16-05] j. Stock Transaction Tax Section 127
b. Information which must be contained (Sec. 113) (1) Stock Transaction Tax
c. Consequences of Issuing Erroneous VAT Invoice (2) Amendments of Section 127 under Rep. Act No. 10963 (TRAIN) on
(Sec. 113) [ RR No. 4.113-4 of RR No. 16-05] Increase in rate from ½ of 1% to 6/10 of 1%
d. Filing of Monthly and Quarterly VAT Returns and Payment of VAT (3) Tax on IPOs
(Sec. 114)
e. Amendments of Section 114 under Rep. Act No. 10963 (TRAIN) IV. Return & Payment of Percentage Taxes
on Changes in Filing to Quarterly Filing of VAT Return a. BIR Form 2551M
f. Withholding VAT (Sec. 114 C) [Sec. 4.114-2 of RR No. 16-05 as b. BIR Form 2551Q for Section120
amended by Sec. 22 of RR No. 4-07] c. BIR Form 2552 for Section127
(1) Government payments d. BIR Form 1600 WP for Section126
(2) Amendments of Section 114 under Rep. Act No. 10963 e. BIR Form 1600
(TRAIN) on Change from Final Withholding VAT to
Creditable Withholding VAT on Government Payments G. Customs Modernization and Tariff Act (RA 10863)
(3) Services Rendered by Non-residents
(4) Withholding VAT Returns/Time of Payment I. Bureau of Customs
(5) Power of the Commissioner to Suspend Business Operations a. Functions of the BOC (Section 202, CMTA)
(Sec.5) [Sec. 4.115-1 of RR No. 16-05] b. Powers & Functions of the BOC Commissioner (Section 201, CMTA)
c. Functions of Deputy Commissioners (http://customs.gov.ph/offices/)
F. Other Percentage Taxes
II. Tariff Commission
I. Legal Provisions a. Functions of the Tariff Commission (Section 1603, CMTA)
a. Rep. Act No. 9238 b. Chief Officials of the TC (Section 1600, CMTA)
b. Rev. Regs. No. 9-2004
c. Sections 116-128, NIRC III. Importation
a. Importation (Section 102(z), CMTA)
II. 3% Percentage Taxes b. Exportation (Section 102(s), CMTA)
a. Tax on Persons Exempt from VAT (Section 116) c. Article subject to Duty (Section 204, CMTA)
b. Amendments of Section 116 under Rep. Act No. 10963 (TRAIN) on d. Liability for Duties & Taxes (Section 405, CMTA)
Increase in Threshold to P3M. e. Importation Documents
(1) Single Administrative Document
III. Distinct Percentage Taxes (2) Bill of Lading/Airway Bill
a. Common Carriers Tax (3) Supplemental Declaration on Valuation
(1) Domestic Section 117 (4) Discharge Port Survey
(2) International Section118 (5) Tax Credit Certificate
(3) Amendments under Rep. Act No. 10378 (6) Tax Debit Memo
b. Tax on Franchises Section119 (7) Certificate of Origin
c. Overseas Communication Tax Section120 (8) Other Documents Required by BOC
d. Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking
Functions IV. Types of Importation
(1) Section121 a. Freely Importable Goods (Section 116, CMTA)
(2) RMC 69-2003 b. Regulated Importation (Section 117, CMTA)
(3) China Banking Corporation vs. CA, CTA and CIR, G.R. No. 146749 c. Prohibited Importation (Section 118, CMTA)
and G.R.147938 dated June 10, 2003 d. Restricted Importation (Section 119, CMTA)
e. Other Non-Bank Financial Intermediaries Section122
f. Tax on Life Insurance Premiums Section123 V. Tariff Classification & Advance Ruling
g. Tax on Agents of Foreign Insurance Companies Section124 a. Advance Ruling System
4
b. CAO No. 3-2016 on Establishment of an Advance Ruling System for (3) Requirements for Search, Seizure & Arrest (Section 214, CMTA)
Valuation and Rules of Origin) (4) Complement of Exercise of Police Authority (Section 216-224, CMTA)
c. Commission Order No. 2017-01 Procedure on Application for an Advance (5) Customs Jurisdiction & Doctrine of Hot Pursuit (Section 300, CMTA)
Ruling on Tariff Classification related to Importation or Exportation of (6) Customs Control (Section 302-202, CMTA)
Goods (7) Forfeiture (Section 1115, CMTA)
d. Basis of Tariff Classification (ASEAN Harmonized Tariff Nomenclature (8) Seizure or Release of Goods (Section 1116, CMTA)
(AHTN) 2017 effective 28 July 2017

VI. Tariff Valuation & Advance Ruling X. Special Duties & Measures
a. Advance Ruling System a. Compulsory Acquisition (Section 709, CMTA)
b. CO No. 2017-01 on Procedure on Application for an Advance Ruling on b. Marking Duty(Section 710, CMTA)
Tariff Classification related to Importation or Exportation of Goods c. Anti-Dumping Duty(Section 711, CMTA)
c. Tariff Valuation Method (Section 701-706, CMTA) d. Safeguard Measures(Section 712, CMTA)
(1) Transaction Value System e. Countervailing Duty(Section 713, CMTA)
(2) Transaction Value of Identical Goods System f. Discriminatory Measures(Section 714, CMTA)
(3) Transaction Value of Similar Goods
(4) Deductive Value
(5) Computed Value
(6) Fallback Value H. LOCAL AND REAL PROPERTY TAXATION Republic Act No. 7160, Local
d. Basic Computation of Customs Duties & Taxes Government Code (LGC) of 1991, as amended Implementing Rules and
e. Basics of Importation Regulations of the LGC
(1) The nature of the product to be imported to the Philippines
(2) The dutiable value of imported goods as basis of customs duty LOCAL TAXATION
(3) The duty rate applicable to the product
(4) The preferential tariff rate under Free Trade Agreement, if the goods I. PRELIMINARY MATTERS
is subject thereto
a. Power to Tax of Local Government Units
(5) The taxability of the imported goods under the NIRC. i. Sec. 5 Art. X, 1987 Constitution (compare with 1935 and 1973 provisions)
ii. Sec. 129, LGC
VII. Special Types of Entry
(3) Pepsi Cola Bottling vs. Municipality of Tanuan
a. Balikbayan boxes
69 SCRA 460
b. Postal Items
(4) Mactan Cebu International Airport Authority vs.
c. Returning Residents/OFWs
Marcos – GR No. 120082, Sept. 11, 1996
(5) Manila Electric Company vs. Province of
VIII. ATRIG
Laguna – GR No. 131359, May 5, 1999
a. Section 131, NIRC
(6) NPC vs. City of Cabanatuan GR No. 149110,
b. Section 172, NIRC
April 9, 2003
c. Section 268(C), NIRC
(7) City Government of Quezon City vs. Bayan
d. Revenue Regs. No. 2-2016
Telecommunications – GR No. 162015, March 6, 2006
e. RMC 48-2002
(8) Film Development Council of the Philipines vs.
Colon Heritage Realty, GR No. 203754 dated June 16, 2015.
IX. BOC Powers
a. Release & Limitations
iii. Local Taxing Authority (Sec. 132)
b. BOC Powers
1. Construction of Tax Ordinances (Sec. 5b)
(1) Selectivity System (Section 420, CMTA)
(9) Petron Corp. vs. Mayor Tobias Tiangco – GR
(2) Customs Formalities on Goods Declaration
No. 158881, April 16, 2008
Documentary Check
On-Intrusive Inspection
Physical Examination iv. Procedure for Approval of and Effectivity of Tax Ordinances (Sec. 187) (8)
Hagonoy Market vs. Mun. Of Hagonoy GR No. 137621, Feb. 6, 2002
5
v. Publication (Sec. 188) (17) Pelizloy Realty Corp., vs. Province of Benguet, GR No.
183137, April 10, 2013
x. Taxes on transportation contractors and common carriers
(18) First Philippine Industrial Corporation vs. CA – GR No.
b. Other Preliminary Matters 125948, December 29, 1998 City of Manila vs. Colet, GR No.
120051, December 10, 2014
i. Residual Powers of LGUs -Power to Levy Other Taxes, Fees or Charges xi. Taxes on premiums
(Sec. 186) xii. TFC for registration of motor vehicles and issuance of licenses for driving
ii. Doctrine of Pre-emption or Exclusionary Rule 1. Correlate with Sec. 458 (3)(vi) of the LGV and Art. 99(a)(3)(vi) of
the IRR of the LGC
II. Victorias Milling Co., Inc. vs. Municipality of Victorias – L-21183, September 27, (19) LTO vs. City of Butuan – GR No. 131512, January 20, 2000
1968 xiii. Taxes, Fees, or Charges on Philippine Products Actually Exported;
a) Correlate with Sec. 143 (c)
II. GENERAL PROVISIONS IV. TFC on CBBEs under RA No. 6810 and RA 6983
a. Scope of taxing powers (Sec. 128) V. TFC on the National Government, its agencies and instrumentalities and
b. Fundamental Principles (Sec. 130) LGUs
Film Development Council of the Philipines vs. Colon Heritage Realty, (20) Philippine Fisheries Dev’t Authority vs. CA GR No. 169836,
GR No. 203754 dated June 16, 2015. GR No. July 31, 2007
c. Definitions (Sec. 131) (21) Mactan Cebu International Airport Authority vs. Marcos –
d. Common Limitations GR No. 120082, Sept. 11, 1996
i. Income Tax (22) MIAA vs. CA – GR No. 155650, July 20, 2006
1. Correlate with Sec. 143 (f) (23) MIAA vs. City of Pasay – GR No. 163072, April 2, 2009
ii. Documentary Stamp Tax (24) City of DavaoCity vs. RTC – GR No. 127383, August 18, 2005
iii. Transfer Taxes (To be discussed together with Secs.232 and 234 on Real Property Tax)
a) Correlate with Sec. 135
iv. Customs Duties III. TAXING AND OTHER REVENUE RASING POWERS OF LGUS
v. Taxes, Fees and Charges (TFC) on Goods Passing Through the Territorial a. Provinces
Jurisdiction of LGUs (a) Local Transfer Tax (Sec. 135)
1. Correlate with Sec. 155 (b) Business Tax on Printing and Publication
(10) Panaligan vs. City of Tacloban – GR No. L-9319, September (Sec. 136)
27, 1957 (c) Franchise Tax (Sec. 137)
(11) Palma Development Corp vs. Municipality of Malangas – GR (25) NPC vs. City of Cabanatuan GR No. 149110, April 9, 2003
No. 152492, October 16, 2003 (26) Quezon City vs. ABS-CBN GR No. 166408. October 6, 2008
vi. TFC on products sold by marginal farmers of fishermen (27) City of Iriga vs. Camarines Sur III Electric Cooperative, Inc.,
b) Definition of Marginalized Fishermen (Sec. 122) GR No. 192945, September 5, 2012
(12) City of Cebu vs. IAC 144 SCRA 710 (28) Smart Communications vs. City of Davao – GR No. 155491,
vii. Taxes on BOI-registered enterprises September 16, 2008
III. Excise taxes under the NIRC/TFC on Petroleum Products (Also read decision on Motion for Reconsideration dated July 21, 2009)
(13) Petron Corp. Vs. Mayor Tobias Tiangco – GR No. 158881, (d) Tax on Sand, Gravel and Quarry
April 16, 2008 Resources (Sec. 138)
(14) Province of Bulacan vs. CA – GR No. 126232, November 27, (29) Municipality of San Fernando vs. Sta. Romana L-GR No.
1998 30159, Mar. 31, 1987
(15) Batangas City vs. Pilipinas Shell Petroleum Corporation – (30) Province of Bulacan vs. CA – GR No. 126232, November 27,
GR No. 187631 dated July 8, 2015. 1998
ix. Percentage taxes and VAT v. Professional Tax (Sec. 139)
Pepsi Cola Bottling vs. Municipality of Tanuan 69 SCRA 460 1. Definition of Professionals (Sec. 238 (f) IRR of the LGC)
(16) Matalin Coconut Co, Inc. vs. The Municipal Council of 2. Professional practices his profession in several places (Sec. 228 (b)
Malabang, Lanao del Sur, GR No. L-28138 August 13, 1986 IRR of LGC)

6
vi. Amusement Tax (Sec. 140) as amended by RA No. 9640 dated May 21, d. Barangay
2009 (i) Tax on
(31) Pelizloy Realty Corp., vs. Province of Benguet, GR No. retailers (Sec. 152 a)
183137, April 10, 2013 (Compare with old case of PBA vs. (ii) Service Fees
CA GR No. 119122, August 8, 2000) or Charges (Sec. 152 b)
(32) Alta Vista Golf and Country Club vs. The City of Cebu, GR (iii) Barangay
No. 180235 dated January 20, 2016 Clearance (Sec. 152 c)
vii. Annual Fixed Tax on Delivery Trucks / Vans (Sec. 141) (iv) Other Fees
(Sec. 152 b)
b. Municipalities
i. Business Taxes (Sec. 143) e. Common Revenue Raising Powers
(33) Ericsson Telecommunication vs. City of Pasig GR No. i. Service Fees and Charges (Sec. 154)
176667, November 22. 2007 ii. Public Utility Charges (Sec. 155)
(34)Yamane vs. BA Lepanto – GR No 154992, October 25, 2005 iii. Toll Fees or Charges (Sec. 156)
(35) City of Manila vs. Coca Cola Bottlers, GR No. 181845,
August 4, 2009 f. Other Matters
(36) Alabang Supermarket Corporation vs. City of Muntinlupa, i. Public Hearings Necessary? (Art. 324 IRR of the LGC vs. Sec. 187)
CTA EB Case No. 386 February 12, 2009 (read also case (42) Figuerres vs. CA, GR No. 119172, March 25, 1999
decided by the CTA Division) ii. Authority to Adjust Tax Rates (Sec. 191)
(37)Cagayan Electric Power and Light Co., Inc., vs. City of (43) Alabang Supermarket Corporation vs. City of Muntinlupa,
Cagayan de Oro, GR No. 191761, November 14, 2012. CTA EB Case No. 386 February 12, 2009 (read also case
decided by the CTA Division)
1. Catch all provision – Sec. 143 (h) (44) Mindanao Shopping Destination Corporation vs. Duterte,
2. Rates of Tax within Metropolitan Manila (Sec. 144) GR No. 211093 dated June 6, 2017
3. Retirement of Business (Sec. 145) iii. Authority to Grant Tax Exemptions (Sec. 192)
(38) Mobil Phils. vs. City Treasurer of Makati GR No. 154092, iv. Withdrawal of Tax Exemption Privileges (Sec. 193)
July 14, 2005 (45) PLDT vs. City of Davao GR No. 143867, August 22, 2001
4. Payment of Business Taxes (Sec. 146) (46) NPC vs. City of Cabanatuan GR No. 149110, April 9, 2003
5. Situs of Tax (Sec. 150) – Where to pay business tax? v. Community Tax
(39) Shell Co vs. Mun. Of Sipocot – 105 Phil. 1263 1. Who may impose(Sec. 156)
(40) Phil. Match vs. City of Cebu – L-30745 – Jan. 1888, 197778 2. Individuals Liable to pay (Sec. 157)
(41) Iloilo bottlers vs. City of Iloilo GR No. 52019 – Aug. 18, 1988 3. Juridical Persons Liable to Community Tax (Sec. 158)
(compare with current LGC provisions and IRR provisions on 4. Exemptions (Sec. 159)
rolling stores) 5. Place of Payment (Sec. 160)
6. Time of Payment (Sec. 161)
a. With Branch or Sales Outlet 7. Community Tax Certificate (Sec. 162)
b. No Branch Sales or Outlet 8. Presentation of CTC on certain occasions (Sec. 163)
c. With Factories, Project Offices, Plants and Plantations
d. Plantation Located at a place other than the place where IV. COLLECTION OF TAXES AND REMEDIES
factory is located a. Collection of Taxes
e. Two (2) or more factories, project offices, plants or (e) Tax Period and Manner of Payment (Sec.
plantations in different localities 165)
f. See also IRR for rules on rolling stores (See Art. 243 of the (f) Accrual of Tax (Sec. 166)
IRR of the LGC) (g) Time of Payment (Sec. 167)
6. Fees and Charges (Sec. 147) (h) Surcharges and Penalties (Sec. 168)
7. Others (Sec. 148 and Sec. 149) (47) NPC vs. City of Cabanatuan, GR No. 177332 dated October
1, 2014
c. Cities (Sec. 151) v. Interests on Other Unpaid Revenues (Sec. 169)
vi. Collection of Local Revenues by Treasurer (Sec. 170)
7
vii. Examination of Books of Accounts and Pertinent Records (Sec. 171) (56)Mindanao Shopping Destination Corp. Vs. Davao City, CTA
AC No. 6, May 31, 2011
b. Remedies of the Government vii. Is injunction available?
(i) Local (57)Angeles City vs. Angeles Electric Corporation, GR No.
Government’s Lien (Sec. 173) 166134 dated June 29, 2010.
(ii) Civil Remedies
(Sec. 174) REAL PROPERTY TAXATION
(iii) Distraint (Sec.
175) I. PRELIMINARY MATTERS
(iv) Levy of Real a. Definition of Real Property Tax
Property (Sec. 176) (1) Villanueva vs. City of Iloilo, L-26521, December 28, 1968
(v) Advertisement b. Who should pay the real property tax?
and Sale (Sec. 178) (2) Baguio vs. Busuego, GR No. 29772, September 18, 1980
(vi) Redemption of (3) NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
Property Sold (Sec. 179) (4)NPC vs. Province of Quezon, GR No. 171586, January 25,
(vii) Purchase of 2010 (Resolution)
Property by LGU for want of bidder (Sec. 181) (5)GSIS vs. City Treasurer and Assessor of Manila, GR No.
(viii) Resale of Real 186242, December 23, 2009
Estate Tax for TFC c. Fundamental Principles (Sec. 198)
(ix) Judicial Action d. Important Definitions (Sec. 199)
(Sec. 183) i. Real Property for RPT Purposes (415 NCC)
(x) Further ii. Machineries
Distraint and Levy (Sec. 184) (6) Mindanao Bus vs. City Assessor and Treasurer L-17870,
(xi) Personal Sept. 29, 1962
Property Exempt from Distraint or Levy (Sec. 185) (7) Caltex Philippines, Inc. vs. CBAA – GR No. 50466, May 31,
1982
c. Taxpayer’s Remedies (8) Manila Electric Co. vs. CBAA L-47943, May 31, 1982
Question Constitutionality of Ordinance (Sec. 187) (9) Manila Electric Company vs. The City of Assessor and City
(48) Drilon vs. Lim GR No. 111249, August 4, 1994
Treasurer of Lucena City, GR No. 166102 dated August 5,
(49) Cagayan Electric Power and Light Co., Inc., vs. City of
2015.
Cagayan de Oro, GR No. 191761, November 14, 2012.
(50) Smart Communications, Inc. vs. Municipality of Malvar, GR
(10)Provincial Assessor of Agusan del Sur vs. Filipinas Palm
Oil, GR No. 183416 dated October 5, 2016.
No. 204429, GR No. 204429 dated February 18, 2014.
Publication (Sec. 188) (11) Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas,
(51) Coca-Cola Bottlers vs. City of Manila - GR No. 156252, June GR No. 180110 dated May 30, 2016.
27, 2006
Periods of Assessment and Collection (Sec. 194)
Protest of Assessment (Sec. 195) iii. Actual Use
(52) San Juan vs. Castro – GR No. 174617, December 27, 2007 (12)Patalinghug vs. CA, GR No. 104786, January 27, 1994
(53) PLDT vs. City of Balanga, CTA EB Case No. 413, June 3, iv. Appraisal
2009 v. Assessment
(54)China Banking vs. City Treasurer of Manila, GR No. 204117 vi. Assessed Value
dated July 1, 2015 – (jurisdiction issue)
Appeal to the CTA e. Appraisal of Real Property (Sec. 201)
Claim for Refund (Sec. 196) (13)Sesbreno v. CBAA, 270 SCRA 263
(55)Alabang Supermarket Corporation vs. City of Muntinlupa, f. Declaration of Real Property
CTA EB Case No. 386 February 12, 2009 (read also case i. By Owner or Administrator (Sec. 202)
decided by the CTA Division) ii. In case improvements are made (Sec. 203)
iii. By Assessor (Sec. 204)
8
iv. Notification of Transfer of Real Property Ownership (Sec. 208) (24)Fels Energy, Inc. vs. Province of Batangas GR No. 168557,
February 16, 2007
g. Assessment of Real Property (25)Philippine Fisheries Dev’t Authority vs. CA GR No. 169836, GR
i. Preparation of Schedule of Fair Market Values (Sec. 212) No. July 31, 2007
(14)Lopez vs. City of Manila, GR No. 127139 February 19, 1999 (26)Mactan Cebu International Airport Authority vs. Marcos – GR
ii. Classes of Real Property for Assessment (Sec. 215) No. 120082, Sept. 11, 1996
iii. Special Classes of Real Property (Sec. 216) (27)MIAA vs. CA – GR No. 155650, July 20, 2006
(15)City Assessor of CebuCity vs. Association de Benevola de Cebu (28)Mactan-Cebu International Airport Authority vs. City of Lapu-
– GR No. 152904, June 8, 2007 Lapu – GR No. 181756 dated June 15, 2015
iv. Actual Use as Basis for Assessment (Sec. 217) (29)Provincial Assessor of Marinduque vs. CA – GR No. 170532,
(16)Testate Estate of Concordia Lim vs. City of Manila – GR No. April 4, 2009
90639, February 21, 1990) (30)NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
(17)Patalinghug vs. CA, GR No. 104786, January 27, 1994 LRTA vs. (31)NPC vs. Province of Quezon, GR No. 171586, January 25, 2010
CBAA – GR No. 127316, October 12, 2000
(Resolution)
(18)Allied Banking Corporation vs. Quezon City Government – GR (32)GSIS vs. City Treasurer and Assessor of Manila, GR No. 186242
No. 154126, October 11, 2005
December 23, 2009
v. Assessment Levels (Sec. 218)
vi. General Revision of Assessments and Property Classification (Sec. 219)
(33)City of Pasig vs. Republic, GR No. 185023 dated August 24, 2011
vii. Valuation of Real Property (Sec. 220) (34) Republic vs. City of Paranaque, GR No. 191109 dated July 28,
(19)Allied Bank vs. Quezon City Government – GR No. 154126, 2012
October 11, 2005 (35) Angeles University Foundation vs. City of Angeles, GR No.
viii. Date of Effectivity of Assessment or Reassessment (Sec. 221) 189999 June 27, 2012
ix. Assessment of Property Subject to Back Taxes (Sec. 222) (36)City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26,
Sesbreno v. CBAA, 270 SCRA 263 2014
x. Notification of New or Revised Assessment (Sec. 223) (37) Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil,
(20)Manila Electric Company vs. The City of Assessor and City GR No. 183416 dated October 5, 2016.
Treasurer of Lucena City, GR No. 166102 dated August 5, 2015.
xi. Appraisal and Assessment of Machinery (Sec. 224) d. Additional Levy for SEF (Sec. 235)
xii. Depreciation Allowance for Machinery (Sec. 225) e. RPT on Idle Lands (Sec. 236)
i. Coverage of Idle Lands (Sec. 237)
h. Condonation of RPT ii. Idle Lands Exempt from Tax (Sec. 238)
i. Condonation and Reduction of RPT (Sec. 276) f. Special Levies (Sec. 240)
ii. Condonation or Reduction of RPT by President (Sec. 277) i. Ordinance Imposing Special Levy (Sec. 241)
ii. Publication and Public Hearing (Sec. 242)
II. IMPOSITION OF REAL PROPERTY TAX iii. Fixing Amount of Special Levy (Sec. 243)
a. Power to Levy Real Property Tax (Sec. 232) iv. Taxpayers Remedies (Sec. 244)
b. Rates of Levy (Sec. 233) v. Accrual of Special Levy (Sec. 245)
(21)Allied Bank vs. Quezon City Government – GR No. 154126,
October 11, 2005 III. COMPUTATION OF REAL PROPERTY TAX
c. Exemptions from RPT (Sec. 234) a. Date of Accrual (Sec. 246)
i. Proof of Exemption from RPT (Sec. 206) b. Notice of Time of Collection (Sec. 249)
(22)Provincial Assessor of Marinduque vs. CA – GR No. 170532, c. Payment of RPT in Instalments (Sec. 250)
d. Tax Discount for Advanced Prompt Payment (Sec. 251)
April 4, 2009
ii. Constitutional Provisions on RPT Exemption
IV. REMEDIES
1. Sec. 28, Art. VI
a. Local Government Unit’s Remedies
(23)Lung Center of the Philippines vs. QC – 433 SCRA 119 i. Date of Accrual of Tax (Sec. 246)
2. Sec. 4(3), Art. XIV
ii. LGU’s Lien (Sec. 257)

9
iii. Interest on Unpaid RPT (Sec. 255) 4. Appeal to the CTA En Banc
iv. Period to Collect (Sec. 270) 5. Effect of Appeal on Payment of RPT (Sec. 231)
1. Suspension of Period to Collect
v. Levy on Real Property (Sec. 258)
1. Advertisement and Sale (Sec. 260)
(38)Puzon vs. Abelera 169 SCRA 789 I. COURT OF TAX APPEALS
(39)Spouses Tan vs. Bantequi GR No. 154027 October 24, 2005 Republic Act 1125 The Act that Created the Court of Tax Appeals (CTA), as
vi. Redemption of Property Sold (Sec. 261) amended, and the Revised Rules of the Court of Tax Appeals
vii. Purchase of Property by the Local Government Units for Want of Bidder
(Sec. 263) I. Jurisdiction of the Court of Tax Appeals
viii. Court Action for Collection (Sec. 266) 1. Exclusive appellate jurisdiction over civil tax cases
a. Cases within the jurisdiction of the Court en banc
b. `Taxpayer’s Remedies b. Cases within the jurisdiction of the Court in divisions
i. Action Assailing Validity of Tax Sale (Sec. 267) 2. Criminal cases
ii. Action Involving Ownership (Sec. 268) a. Exclusive original jurisdiction
iii. Payment under Protest (Sec. 252) b. Exclusive appellate jurisdiction in criminal cases
(40)Manila Electric Company vs. The City of Assessor and City
Treasurer of Lucena City, GR No. 166102 dated August 5, 2015. II. Judicial Procedures
(41)Ramie Textile vs. Mathay - 89 SCRA 586 Ty vs. Trampe – GR No. 1. Judicial action for collection of taxes
117577, December 1, 1995 a. Internal revenue taxes
(42)Olivarez vs. Marquez - 438 SCRA 679 b. Local taxes
(43)NPC vs. Province of Quezon, GR No. 171586, July 15, 2009 1) Prescriptive period
(44)NPC vs. Province of Quezon, GR No. 171586, January 25, 2010 2. Civil cases
a. Who may appeal, mode of appeal, effect of appeal
(Resolution)
1) Suspension of collection of tax
(45)Camp John Hay Development Corp. vs. CBAA, GR No. 169234, a) Injunction not available to restrain collection
October 2, 2013. (include concurring opinion of Justice Carpio)
2) Taking of evidence
(46)NPC vs. Municipal Government of Navotas, GR No. 192300 3) Motion for reconsideration or New trial
dated November 24, 2014 b. Appeal to the CTA, en banc,
(47)City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26, a. Petition for review on certiorari to the Supreme Court
2014
(48)CE Casecnan Water and Energy Company, Inc. vs. The Province 3. Criminal cases
of Nueva Ecija, GR No. 196278 dated June 17, 2015. a. Institution and prosecution of criminal actions
(49)NPC vs. Provincial Treasurer of Benguet, GR No. 209303 dated 1) Institution on civil action in criminal action
November 14, 2016. b. Appeal and period to appeal
iv. Refunds (Sec. 253) 1) Solicitor General as counsel for the People and government
(50)Allied Banking vs. Quezon City Government – GR No. 154126, officials sued in their official capacity
September 15, 2006 – Motion for Clarification of Decision c. Petition for review on certiorari to the Supreme Court
v. Assessment Appeals
1. Appeal with the LBAA (Sec. 226) III. Taxpayer’s suit impugning the validity of tax measures or acts of taxing
(51)City Government of Quezon City vs. Bayan Telecommunications authorities
– GR No. 162015, March 6, 2006 1. Taxpayer’s suit, defined
(52)Systems Plus Computer College of Caloocan vs. Local 2. Distinguished from citizen’s suit
Government of Caloocan, GR No. 146382. August 7, 2003 3. Requisites for challenging the constitutionality of a tax measure or act of
(53)Fels Energy, Inc. vs. Province of Batangas GR No. 168557, taxing authority
a. Concept of locus standi as applied in taxation
February 16, 2007
b. Doctrine of transcendental importance
2. Action by the LBAA (Sec. 229)
c. Ripeness for judicial determination
3. Appeal to the CBAA (Sec. 229)
10
11