Citation | Subject

No. Case Title Date | Matter & Facts Issue/s Resolution

Ponente Keywords
G.R. No. Provisions of the National Internal Revenue Code impose sales and YES. The power to tax is an inherent power of the
Commissione 119252 | Taxation; excise taxes on jewelry. The Guild of Philippine Jewellers contends the legislature and they have the prerogative to choose
WON the provisions
r of Internal August 18, Broad scope constitutionality of the provision as an unjust and oppressive means of whichever subject to tax. This power does not have to be
1 are valid and
Revenue v. 1997 | and power of taxation because--pursuant to an exhaustive study of jewelry tax rates in compared with existing taxation policies of other
constitutional
Santos HERMOSIS taxation other countries--local jewelry manufacturers will be disadvantaged and countries. Even if inequalities fall on particular classes, the
IMA, JR., J. uncompetitive against other countries. taxation will not be unconstitutional.
YES. Uniformity of taxation means application of the tax
237 SCRA R.A. 7496, or the Simplified Net Income Taxation Scheme (SNIT), on the same subjects or objects for the same purpose. This
Taxation;
324 | applies income tax on different tiers of income earners (i.e. <P10k, 3%; can be applied differently on various classes as long as
Tan v. Del Uniformity WON R.A. 7496 is
2 October 3, P10-30k, 9%, etc). Petitioners assail the constitutionality of this act not there is substantial distinction. Therefore, it must apply
Rosario and equality of constitutional
1994 | being uniform and equitable (Sec. 28, Art 6), and against the due equally to all members of the same class. The law is
tax laws
VITUG, J. process clause. justified, further, because the intent was to increasingly
shift the income tax system of individual taxpayers.
YES. A taxation policy that effectively regulates is still a
The Marijuana Tax Act imposes a high rate of taxes that will generate taxation policy as long as it generates revenue. The
Taxation;
340 US 42 | revenue and increase the difficulty in acquiring it, as a way of WON the Marijuana imposition of high tax rates on Marijuana is essentially an
U.S. v. Taxation and
3 November controlling the traffic of marijuana. The Act has been assailed as an Tax Act is act of regulation because it is intended to discourage or
Sanchez Police Power
13, 1950 invalid taxation power because it essentially imposes a penalty, not a constitutional deter the use of Marijuana. However, the policy also
combined
tax. intends to generate revenue, despite its character of being
burdensome and prohibitory.
YES. The Act is valid due to the necessity of the tax being
Certain provisions of the War Revenue Act were violated by Nicol
attached in sales. The Congress has the power to impose
Taxation; wherein he violated the requisites of including in his sale of oats (a) a
173 US 509 taxes within reasonable means. In general, taxes are
Nicol v. Taxation as written memorandum, (b) attaching stamps to such memorandum, and WON the Act is
4 | April 8, necessary because it is deemed as "the power to keep
Ames "the power to (c) attaching stamps in future-delivery sales. The validity of the tax is constitutional
1899 alive". This is the foundation for the imposition of tariffs
keep alive" contended on the ground that Congress has no power to require such
designed to encourage and protect locally produced goods
attachments, and that the tax is burdensome for the seller.
against competition from imports.
(1) WON Section
(1) NO. Congress may use executive officers in the
315 is an invalid
Petitioner J. W. Hampton, Jr., & Co. made an importation into New application and enforcement of a policy declared in law by
delegation of the
York of barium dioxide. Collector of customs assessed at the dutiable Congress and authorize such officers in the application of
legislative power to
rate of six cents per pound, two cents per pound more than that fixed by the congressional declaration to enforce it by regulation
Taxation; the President
276 U.S. statute. The raise is by virtue of the proclamation of the President issued equivalent to law. In the present case, what the President
Legislative (2) WON Section
Hampton and 394 | April under and by authority of Section 315 of Title III of the Tariff Act of was required to do was merely in execution of the Act of
5 power in 315 is invalid for it
Co. v. U.S. 9, 1928 | September 21, 1922, which is the so-called flexible tariff provision. Congress. It was not the making of law.
enacting the was enacted with the
TAFT, C.J. Section 315 empowers and directs the President to increase or decrease (2) NO. The Court held that as long as the motive of
Tariff Act intent and for the
duties imposed by the Act so as to equalize the differences he finds and Congress and the effect of its legislative action are to
purpose of
ascertains between the costs of producing at home and in competing secure revenue for the benefit of the government, the
protecting the
foreign countries the kinds of articles to which such duties apply. existence of other motives in the selection of the subjects
industries of the
of taxes cannot invalidate congressional action.
United States
Planters G.R. No. Taxation; Petitioner and respondent are engaged in the importation and WON LOI 1465 is a NO. LOI 1465 is not a valid exercise of power of taxation.
6 Products, Inc. 166006 | Taxes exacted distribution of fertilizers, pesticides, and agricultural chemicals. Pres. valid exercise of Taxes are exacted only for a public purpose. The ₱10 levy
v. Fertiphil March 14, for a public Marcos issued LOI No. 1465 which provided for the imposition of a Taxation power is unconstitutional because it was not for a public purpose.
 2008 | purpose capital recovery component (CRC) on the domestic sale of all grades of The levy was imposed to give undue benefit to PPI. An
REYES, fertilizers in the Philippines. Fertiphil paid P10 for every bag of inherent limitation on the power of taxation is public
R.T., J. fertilizer it sold in the domestic market and stopped after the 1986 purpose. Taxes cannot be used for purely private purposes
EDSA Revolution. Respondent demanded for a refund. Petitioner insists or for the exclusive benefit of private persons.
that LOI No. 1465 is a valid exercise of the power of taxation.
Respondent counters that the LOI is unconstitutional because it was
enacted to give benefit to a private company and it did not promote the
general welfare of the people or public interest.
R.A. 8800 or the “Safeguard Measures Act” (SMA) was enacted by (1) NO. CA does not have a jurisdiction over Philcemcor’s
(1) WON CA has
Congress. It provides the structure and mechanics for the imposition of petition. The interpretation of the provisions of the SMA
jurisdiction over
emergency measures, including tariffs, to protect domestic industries favors vesting untrammeled appellate jurisdiction on the
Philcemcor’s
and producers from increased imports which inflict or could inflict Court of Tax Appeals (CTA).
petition
Southern G.R. No. Taxation; serious injury on them. Respondent initiated an action with the DTI for (2) YES. The DTI Secretary is bound to adopt the
(2) WON the DTI
Cross v. 158540 | Delegation of the imposition of a safeguard measure (tax/tariff) on the import of grey recommendations of the Tariff Commission as prescribed
7 Secretary is bound
Philippine July 8, 2004 the power to Portland cement. In its Report, the Tariff Commission recommended by SMA. The SMA empowered the DTI Secretary, as alter
to adopt the
Cement | TINGA, J. tax “that no definitive general safeguard measure be imposed on the ego of the President, to impose definitive general
recommendations of
importation of gray Portland cement.” DTI Secretary denied safeguard measures, which basically are tariff imposts of
the Tariff
respondent's action. Respondent filed a petition with the CA to set aside the type spoken of in the Constitution. The DTI cannot
Commission as
the DTI decision and the Tariff Commission's Report. Petitioner exercise review powers over the Tariff Commission which
prescribed by SMA
commented that CA has no jurisdiction over respondent's petition. is not its subordinate office.
Churchill and Tait put up a billboard on their private property. Section
Taxation; No. The tax is valid. It is unifor because the imposition of
G.R. No. 100 of Act No. 2339 imposed an annual tax upon "electric signs,
billboard; the tax applies to all billboards, etc wherever found in the
11512 | billboards, and spaces used for posting or displaying temporary signs, WON the tax is void
Churchill v. private Philippine island. The rule does not require txes to be
8 September and all signs displayed on premises not occupied by buildings." The tax for lack of
Concepcion property; graded according to the value of the subject or subjects
22, 1916 | was paid under protest and the plaintiffs instituted the present action uniformity.
uniform; upon which they are imposed, especially those levied as
TRENT, J. against the Collector of Internal Revenue to recover back the amount
uniformity privilege or occupation taxes.
they paid.
City of Butuan enacted Ordinance No. 110 which imposed a tax upon
dealers "engaged in selling" soft drinks or carbonated drinks, and
Yes. Although it is a tax o the said of carbonated drinks, It
amended it to Ordinance 122 whcih imposed tax only upon "any agent
G.R. No. L- Taxation; is still invalid because it is discriminatory because only
and/or consignee of any person, association, partnership, company or WON the Ordinance
22814 | Uniformity; sales by "agents or consignees" of outside dealers
corporation engged in selling...soft drinks or carbonated drinks." Pepsi- violates the
Pepsi v. City August 28, uniform; aresubject to the tax. Sales by local dealers, not acting for
9 Cola Bottling Company based in Quezon City seeked to recover the uniformity rule on
of Butuan 1968 | softdrinks; or on behalf of other merchants, regardless of the volume
sums it paid to the City of Butuan. They assail that the ordinance is null the power of
CONCEPCI carbonated of their sales, and even if the same exceeded those made
and void because it patkaes of the nature of an import tax; amounts to taxation.
ON, C.J. drinks by said agents or consignees of producers, would be
double taxation; is excessive, oppressive, and confiscatory; is highly
exempt from the tax.
unjust and discriminatory; and is unconstitutional delegation of
legeslative powers.
No. The legislature has the inherent power to select the
Benjamin Gomez mailed a letter but was returned to him because it did
WON the Anti-TB subjects of taxation. The legislature selected mail users as
G.R. No. L- not bear the special anti-TB stamp required by RA 1635, as amended by
Taxation; Stamp Law is subjects of the tax because of the relative ease and
23645 | RA 2631. The Anti-TB Stamp Law states that for the purpose of raising
Gomez v. stamps; equal unconstitutional for convenienve of collecting the tax through the post offices.
10 October 29, funds for the Philippine Tuberculosis Society, extra 5 centavos was to
Palomar protection being violative fo Moreover, the eradication of dreaded disease is a public
1968 | be charged for the use of the semi-postal stamp. Gomez challenged the
clause the equal protection purpose and taxpayer can derive benefit from his
CASTRO, J. constitutionality because ti allegedly constitutes mail users into a class
clause? enjoyment of the privileges of living in an organized
for taxation purposes while the non-mail users are left untaxed.
society, established and safeguard by the devotion of taxes
 to public purposes.
CA 728 states that it is unlawful for any person to export agricultural or
industrial products, etc without a permit from the President. EO 3 was
G.R. No. L- promulgated prohibiting the exportation of certain materials therein
4510 | May enumerated allowing the exportation of other mechandise. The
Marc Yes. The Congress may, by law, authorize th president to
31, 1954 | President authorized the Philippine Sugar Administration the
11 Donnelly v. Taxation; WON EO3 is valid. fix tarriff rates, import or export quotas, and tonnage and
BAUTISTA exportation of scrap metals upon the payment by the applicants of P10
Agregado harfage dues.
ANGELO, per ton. Donelly exported large amounts of scrap isron, brass, copper,
J. and aluminum for which it paid by way of royalty fees which the Sugar
Quota Office collected under the authorit grandted by the Chief of the
Execusite Office.
Cong. G.R. No. Taxation; Petitioner Garcia contends the constitutionality of E.O.s 438, 443, and W/N the executive YES. Pursuant to Sec. 28(2) of Article 6 of the 1987
Enrique 101273 | Crude Oil and 475 on the ground that revenue or tariff bills shall only originate from orders are valid Constitution, the President may be authorized to impose
Garcia v. July 3, 1992 Oil Products the House of Representatives (Sec. 24, Art. 6 of the 1987 Constitution). because they tariff rates and other duties or imposts within the
Exec. | originated from the framework of the national development program of the
12
Secretary, FELICIAN President, and not government. This is a valid delegation of authority to
Commissione O, J. from the House of create revenue measures.
r of Customs, Representatives.
et al.
Rev. Fr. G.R. No. L- Taxation; M.B. Estate, Inc., which donated P10,000.00 in cash to Rev. Fr. Ruiz (1) W/N gift tax (1) No. A gift tax is not within the exempting provisions of
Casimiro 19201 | June Church (Petitioner’s predecessor) for the construction of a new Catholic Church imposed on property Section 22(3), Art. VI of the Constitution on property tax.
Lladoc v. 16, 1965 | Donation; Gift in Victorias, Negros Occidental, filed a donor’s gift tax return. It was used for religious A gift tax is not a property tax, but an excise tax imposed
CIR PAREDES, Tax granted by the CIR which was affirmed by the CTA. Petitioner assails purposes is included on the transfer of property by way of gift.
J. the decision. in the Constitutional
tax exemption. (2) No. The Head of the Diocese, to which the parish of
13
Victorias pertains, is liable for the payment thereof.
(2) W/N Rev. Fr
Lladoc should be
liable for the
payment of the gift
tax.
Jose V. G.R. No. L- Tax exemption Petitioners who own St. Catherine’s Hospital requested exemption from W/N St. Catherine’s NO. St. Catherine’s Hospital is a charitable institution.
Herrera & 15270 | of property payment of real estate tax on the lot, building and other improvements Hospital should be The fact that it admits pay-patients does not bar it from
Esther September used for comprising the hospital, stating that it was established for charitable and taxed because it claiming that it is devoted exclusively to benevolent
Ochangco 3, 1961 | charitable humanitarian purposes and not for commercial gain. They were not accommodates purposes.
Herrera v. CONCEPCI purposes taxed for the years 1953, 1954 and 1955. paying patients.
14
Quezon City ON, J. The exemption in favor of property used exclusively for
Board Of charitable or educational purposes is “not limited to
Assessment property actually indispensable” but extends to facilities
Appeals which are “incidental to and reasonably necessary for” the
accomplishment of said purposes.
G.R. No. Proclamation No. 467, reserving a piece of land to be used by CMU. WON CMU land is Yes. Proclamation 476 intended the land reservation for as
Central
100091 | Taxation; CMU adopted "Kilusang Sariling Sikap Program" which the land “actually, directly, CMU's future campus in order that it can have enough
Mindanao
15 October 22, School resources were leased to its faculty and staff. It provides technical and exclusively resources and wide open spaces to grow as an agricultural
University v.
1992 | Exemption know-how and practical training for a lowland rice project. Prohibits to used" for educational institution, to develop and train future farmers
DAR
CAMPOS, establish houses or live in the project area and no landlord - tenant educational of Mindanao and help attract settlers to that part of the
 JR., J. relationship existed. The program was terminated, participants filed a purposes. country.
complaint to be declared as tenants under the CARP. DARAB ordered
that land be distributed under CARP.
G.R. No. Petitioner is a non-stock, non-profit entity established by virtue of PD
Yes. A minimum of 60% of Lung Center of the
144104 | No. 1823, seeks exemption from real property taxes as a charitable
Lung Center Taxation; WON the hospital is Philippines hospital beds are exclusively used for charity
June 29, institution when the City Assessor issued Tax Declarations for the land
16 v. Quezon Charitable a charitable patients and the major thrust of its hospital operation is to
2004 | and the hospital building. Local Board of Assessment Appeals of
City Institution institution. serve charity patients, the Center was deemed to be an
CALLEJO, Quezon City dismissed the petition. CA affirmed the lower boards
exempt charitable institution.
SR., J decision.
: Systems Plus Computer College filed for tax exemption to Caloocan
G.R. No.
System Plus City - denied for the parcel of land in which the school is situated is No. School did not exhaust all administrative remedies
146382 |
Computer Taxation; owned by ConsolidatedAssembly Inc. and Pair Mgt Corp, sister WON System Plus before going to court. The property itself was not
August 7,
17 College v. Property company of the school. Another case is filed, that the companies Computer be given considered exempt because it was not "actually, directly
2003 |
Caloocan exemption owning the land donated it to the school but was still denied. A tax exemption. and exclusively "being used either for religious, charitable,
CORONA,
City mandamus was then filed by petitioner to respondent city but was again or educational purposes.
J.
denied for being premature.
RA 7227, known as the "Bases Conversion and Development Act of WON PD 420 is NO. Nowhere in RA 7227 grants tax exemption to SEZs
GR No. 1992, provides for the conversion into alternative productive uses of constitutional by yet to be established in base areas. The tax exemption
119775, Taxation; former military bases in the Philippines, such as Clark and Subic providing for provision of Section 12 of RA 7227 only applies
John Hay
October 24, Granting of military reservations and their extensions including John Hay Station national and local exclusively to Subic SEZ, as confirmed by the
People
18 2003, national & (Camp John Hay). President Ramos then issued P.D. No. 420 which tax exemption deliberations of the Senate during the reading of the bill of
Alternative v.
CARPIO- local tax established a Special Economic Zone on a portion of CJH and declared within and granting RA 7227 with respect to investment policies that would
Lim
MORALES, exemptions among others that it is likewise entitled to all applicable incentives of other economic govern Subic SEZ. There is no express extension of the
J. SEZ under Section 12 of RA 7227 such as the tax exemptions. incentives to John aforesaid benefits to other SEZs still to be created at the
Petitioners challenged the constitutionality of the said provision. Hay SEZ. time via presidential proclamation.
Governor Wenceslao Pascual of Rizal instituted this action for NO. In as much as the land on which the projected feeder
declaratory relief, with injunction, upon the ground that RA No. 920, roads were to be constructed belonged then to respondent
G.R. No. L-
Taxation; which apropriates funds for public works particularly for the WON the Zulueta, the result is that said appropriation sought a
10405,
Fund construction and improvement of Pasig feeder road terminals. Some of appropriation of private purpose, and hence, was null and void. The
Pascual v. December
19 appropriation the feeder roads, however, as alleged, were nothing but projected and P85,000 stipulated donation to the Government, over 5 months after the
Secretary 29, 1960,
for public planned subdivision roads, not yet constructed within the Antonio in R.A. No. 920 is approval and effectivity of said Act, made for the purpose
CONCEPCI
works Subdivision, belonging to private respondent Zulueta. Petitioner, prayed constitutional of giving a "semblance of legality", or legalizing, the
ON, J.
for RA 920 be declared null and void and the alleged deed of donation appropriation in question, did not cure its aforementioned
be declared unconstitutional. basic defect.
YES. The Supreme Court ruled that it is not for the courts
Municipal Ordinance No. 3398 of the City of Manila was enacted on
WON the lower to judge what particular cities or municipalities should be
Punzalan v. G.R. No. L- July 25, 1950 which imposes a municipal occupation tax on persons
Taxation; court erred in its empowered to impose occupation taxes in addition to
Municipal 4817, May exercising various professions in the city and penalizes non-payment of
20 Double decision declaring those imposed by the National Government. The argument
Board of 26, 1954, the tax. Petitioners filed a suit before the lower court invoking double
Taxation Ordinance No. 3398 against double taxation may not be invoked where one tax
Manila REYES, J. taxation and that the said ordinance is unreasonable and oppressive as
illegal and void is imposed by the state and the other is imposed by the
the said ordinance constitutes class legislation.
city, is without merit as it is being widely recognized.
G.R. No. YES. The Court held that MCIAA is liable to pay real
MCIAA was assessed real property taxes by the City of Cebu. MCIAA WON MCIAA is
120082, property tax. A close reading of the LGC provisions show
Mactan Cebu Taxation; contends that under its charter, it liable to pay real
21 September that the exemptions previously granted to MCIAA has
v. Marcos Local Taxation is tax exempt. Also, that as a government-owned corporation in the property taxes to
11, 1996, been withdrawn and that no other exemption was granted
same footing as agency or instrumentality of government. City of Cebu.
DAVIDE, J. to it.
 NO. The concessions granted by the Government of Spain
to Casanovas constitute contracts between the parties.
Section 134 of the Internal Revenue Law impairs the
Through a royal decree, plaintiff was granted with certain mines. The obligation of these contracts, and is therefore void.
G.R. No.
Taxation; Collector of Internal Revenue said that the mines fall within the The deed constituted a contract between the Spanish
3473, March
Casanova v. Collection of provisions of Section 134 of Act 1189which imposes an annual tax and WON Section 134 is Government and Casanovas. Also, the section conflicts
22 22, 1907,
Hord Internal an ad valorem tax on all valid perfected mining concessions granted valid? with Section 60 5 of the Act of Congress, which indicates
WILLARD,
Revenue prior to April 11th, 1899. Hord, the Commissioner, imposed the tax that concessions can be cancelled only by reason of
J.
mentioned in Section 134, which Casanovas paid under protest. illegality in the procedure by which they were obtained, or
for failure to comply with the conditions prescribed as
requisites for their retention in the laws under which they
were granted.
Congress enacted the EPIRA, Sec. 34 and Rule 18 of the IRR of which NO. Citing Section 2 of Rep. Act No. 9136, the Court
G.R. No. imposed a ruled that the Universal Charge is not a tax, but an exercise
Taxation; WON the Universal
159796, July universal charge on the electric bills of all end-users. Petitioners assail of police power, promoting public welfare, in which a
Gerochi v. Exercise of Charge is an
23 17, 2007, the constitutionality of the EPIRA Special Trust Fund administered by the PSALM from
DOE Power of exercise of the
NACHURA, because it gives the ERC unlimited discretion to exercise the legislative collections of the said charge assures the attainment and
Taxation power of taxation
J. power of taxation perpetuity of its purpose, i.e. to ensure the viability of the
and this constitutes an undue delegation of legislative power. country’s electric power industry.
Physical G.R. No. L- NO. License fee is a police measure while tax is a revenue
Municipal Ordinance No. 3659, an ordinance regulating massage clinics
Therapy 10448 | Taxation; measure. The amount of the fee or charge is properly
in the City of Manila, was promulgated by respondent Municipal Board.
Organization August 30, License fees as WON the ordinance considered in determining whether it is a tax or an exercise
24 Petitioner Physical Therapy Organization of the Philippines, Inc.
v. Municipal 1957 | regulatory is a revenue measure of the police power. License fee is limited while the
believes that the ordinance is unreasonable and the fees are high enough
Board of Montemayor measure amount of tax may be unlimited provided it is not
to make it a revenue measure instead of a police power measure.
Manila , J. confiscatory.
NO. License fees are imposed in the exercise of police
Compania WON the
G.R. No. L- Taxation; Petitioner Compañia General de Tabacos de Filipinas filed for refund of power for purposes of regulation, while taxes are imposed
General de Tabacalera is
16619 | June License fees sales tax after the City Treasurer released an opinion stating that it may under the taxing power for the purpose of raising revenues.
25 Tabacos v. entitled to an
29, 1963 | vis-à-vis Sales not be liable for such tax, which it pays under ordinances, aside from Both a license fee and a tax may be imposed on the same
City of exemption on the
Dizon, J. taxes license fees which are also paid under ordinances of the city. business or occupation, or for selling the same article, this
Manila sales tax
not being in violation of the rules against double taxation.
G.R. No. Taxation; The Office of Government Corporate Counsel withdrew the tax WON the LGU may NO. When local governments invoke the power to tax on
155650 | Local exemption enjoyed by the Manila International Airport Authority withdraw tax national government instrumentalities, the exercise of the
26 MIAA v. CA July 20, government (MIAA), whose charter exempts it from real estate tax arguing that Sec. exemptions from power is construed strictly against local governments. The
2006 | powers on 193 of the Local Government Code (LGC) expressly withdraws the tax government rule is that a tax is never presumed and there must be clear
Carpio, J. taxation exemption privileges of government-owned and controlled corporations. agencies language in the law imposing the tax.