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    Additional Tax

    Uploaded by

    Mel Manatad
    This document lists over 250 legal case citations related to taxation in the Philippines. It covers topics such as the purpose of taxation, allowable deductions from gross income, double taxation, tax evasion, exemption from taxation, compensation and set-off, tax amnesty, constitutional limitations on taxation, value-added tax (VAT), and taxation of resident foreign corporations. The cases cited provide judicial precedent on the application and interpretation of tax laws in the Philippines.

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    © All Rights Reserved
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    Additional Tax

    Uploaded by

    Mel Manatad
    38 views3 pages
    This document lists over 250 legal case citations related to taxation in the Philippines. It covers topics such as the purpose of taxation, allowable deductions from gross income, double taxation, tax evasion, exemption from taxation, compensation and set-off, tax amnesty, constitutional limitations on taxation, value-added tax (VAT), and taxation of resident foreign corporations. The cases cited provide judicial precedent on the application and interpretation of tax laws in the Philippines.

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    tax cases

    Original Title

    ADDITIONAL TAX

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    This document lists over 250 legal case citations related to taxation in the Philippines. It covers topics such as the purpose of taxation, allowable deductions from gross income, double taxation, tax evasion, exemption from taxation, compensation and set-off, tax amnesty, constitutional limitations on taxation, value-added tax (VAT), and taxation of resident foreign corporations. The cases cited provide judicial precedent on the application and interpretation of tax laws in the Philippines.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    38 views3 pages

    Additional Tax

    Uploaded by

    Mel Manatad
    This document lists over 250 legal case citations related to taxation in the Philippines. It covers topics such as the purpose of taxation, allowable deductions from gross income, double taxation, tax evasion, exemption from taxation, compensation and set-off, tax amnesty, constitutional limitations on taxation, value-added tax (VAT), and taxation of resident foreign corporations. The cases cited provide judicial precedent on the application and interpretation of tax laws in the Philippines.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    204 – 250

    Purpose of taxation
    204. Caltex Philippines, Inc. vs. COA, GR No. 92585, 8 May 1992)
    205. Tio vs. Videogram Regulatory Board, GR No. L-75697, 18 June 1997
    206. Commissioner of Customs v. Philippine Phosphate Fertilizer Corp., GR No. 144440,
    September 1, 2004)
    Allowable Deductions from Gross Income
    Cases:
    206. Pilmico-Mauri General Foods Corp. v. CIR, 802 SCRA 608 GR NO. 175651
    207. Atlas Consolidated Mining v. CIR, 102 SCRA 246 G.R. Nos. 141104 & 148763
    208. Hospital De San Juan De Dios v. CIR, 185 SCRA 273 GR NO. L-31305
    209. CIR v. Isabela Cultural Corp., 515 SCRA 556 GR NO. 172231
    210. CIR v. General Foods Phils., 401 SCRA 545 GR NO. 143672
    211. CIR v. Bicolandia Drug Corp., 496 SCRA 176 GR NO. 142299
    Double taxation
    212. CIR vs. Bank of Commerce, GR No. 149636, 8 June2005
    213. (CIR vs. Solidbank Corporation, GR No. 148191, 25 Nov. 2003;
    214. CIR v. S.C. Johnson and Son, Inc., GR No. 127105, 25 June 2009)
    Tax evasion
    215. CIR vs. Estate of Toda, GR No. 147188, 14 Sept 2004)
    Exemption from taxation
    216. Republic vs. Caguioa, GR No. 168584, 15 Oct 2007)
    217. John Hay vs. Lim, GR No. 119775, 24 Oct 2003)
    218. Province of Misamis Oriental vs Cagayan Electric Power and Light Co. Inc. , GR No.
    45355, 12 January 1990)
    Compensation and set-off
    219. (Caltex vs. COA, GR No. 925855, 8 May 1992)
    220. (South Afriacan Airways vs. CIR, GR No. 180356, 16 February 2010).
    221. Commissioner of Internal Revenue v. Court of Tax Appeals, G.R. No. 106611, July 21,
    1994
    Tax amnesty
    222. CS GARMENT, INC., vs. CIR, G.R. No. 182399. March 12, 2014
    223. Bibiano V. Bañas, Jr. vs. Court of Appeals, et al., G.R. No. 102967, February 10, 2000)
    Constitutional limitations
    Uniformity, equality and progressivity of taxation
    224. Tan vs. Del Rosario, Jr., et al, GR No. 109289;
    Exemption from Taxes of the Revenues and Assets of Educational Institutions, Including
    Grants, Endowments, Donations and Contributions –
    226. CIR vs. CA,YMCA Gr NO. 123043, 14 Oct 1998;
    LIFEBLOOD THEORY
    226. First Lepanto Taishu Insurance v. CIR, 695 SCRA 639 GR No. 197117,
    227. CIR vs BPI; G.R. No. 134062
    Taxation is for a public purpose
    228. Planters Products, Inc. v. Fertiphil Corp., 548 SCRA 485 G.R. No. 166006
    Tax Exemption of Properties Actually, Directly and Exclusively Used For Religious, Charitable
    and Educational Purposes
    229. Lung Center of the Philippines vs. QC, G.R. No. 144104.  June 29, 2004
    Court Settlement - Claims against the Estate
    230. Dizon vs. CTA (GR No. 140944 dated April 30, 2008)
    Who is liable to pay? (Sec. 91 (D), NIRC)
    231. Estate of Vda. De Gabriel vs. CIR (GR No. 155541 dated January 27, 2004)
    Payment of Tax Antecedent to the Transfer of Shares, Bonds or Rights (Sec. 97, NIRC)
    232. PNB vs. Santos, GR No. 208295 dated December 10, 2014
    Nature and characteristic of VAT in general - Sec. 4.105.-2 of RR No. 16-05
    233. CIR vs. Magsaysay Lines, GR No. 146984, July 28, 2006
    234. CIR vs. Seagate Technology (Phils), GR No. 153866 February 11, 2005
    VAT as an indirect tax
    235. Contex vs. CIR, GR No. 151135 dated July 2, 2004
    Persons Liable (Sec. 105, NIRC) - Persons liable in general
    236. CIR vs. CA & CMS, GR No. 125355, March 30, 2000
    Zero Rated Sale of Services (Sec. 108 B)
    237. CIR vs. American Express, GR No. 152609 dated June 29, 2005
    238. CIR vs. Burmeister and Wain, GR No. 153205 dated Jaunary22, 2007
    239. CIR vs. Acesite, GR No. GR No. 147295 dated February 16, 2007
    d. Automatic zero-rate vs. Effectively zero-rate
    240. CIR vs. Seagate Technology, (Phils) GR No. 153866 February 11, 2005
    Destination principle and cross border doctrine
    241. CIR vs. American Express, GR No. 152609 dated June 29, 2005
    242. CIR vs. Toshiba Information Equipment, GR No. 150154 dated August 9, 2005
    Zero Rated Sales vs. Exempt Sales
    243. CIR vs. Cebu Toyo Corp., GR No. 149073 dated February 16, 2005
    Exempt Persons vs. Exempt Transactions
    244. CIR vs. Seagate Technology (Phils), GR No. 153866 February 11, 2005
    VAT Claim for Refund - c. Periods
    245. Contex vs. CIR, GR No. 151135 dated July 2, 2004
    246. Atlas Consolidated Mining vs. CIR, GR Nos. 141104 and 148763 June 8, 2007
    247. CIR vs. Mirant Pagbilao Corp. GR, No. 172129 dated September 12, 2008
    c. Sec. 129, LGC
    248. NPC vs. City of Cabanatuan, GR No. 149110, April 9, 2003
    249. City Government of Quezon City vs. Bayan Telecommunications, GR No. 162015, March
    6, 2006
    Taxation of resident foreign corporations
    Cases:
    250. Far East International Import and Export Corp. v. Nankai Kogyo Co., Ltd., 6 SCRA 725
    South African Airways v. CIR, 612 SCRA 665

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