REFUND

1. Ordinary (Sec. 204 (c) and Sec. 229)

2. CWT Refund (Sec. 204 (c); 229; 58 (b); 58 (d); 76)

 Banco Filipino vs. CA

 University Physician vs. CIR
 CIR vs. Univation Motor Philippines

3. Input VAT refund (Sec. 112)

 CIR vs. San Roque

Other remedies

1. Compromise Sec. 204 (a)

-Sec. 7(c)
2. Abatement Sec. 204 (b)
 Asiatrust bank vs. CIR

LOCAL TAXES

1. Collection
2. Remedies
Local Government Code
Sec 187- Effectivity
Sec 195- Assessment
Sec. 196- Refund

3. Limitations on Local taxation

-Art. 10 Sec. 5 in relation to Sec. 134

REAL PROPERTY TAX

1. Remedies
-Sec. 252 LGC
 NAPOCOR vs. Province of Quezon City and Municipality of Pagbilao
JURISDICTION OF CTA

1. RA 1125 Sec. 7;18

 Asiatrust Bank vs. CIR
2. Certiorari
 City of Manila vs. Cuerdo
 BOC vs. Devanadera

3. Validity/ Constitutionality
 BPO vs. Republic