Uber Digests | Taxation Law
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Taxation Law

Jose Gabucan vs Judge Luis Manta

A notarial will must have a documentary stamp Without a documentary stamp, it is not admissible in evidence in a probate proceeding At any rate, the documentary stamp may […]

November 8, 2015

Commission of Internal Revenue vs Hantex Trading Co., Inc.

454 SCRA 301 – Taxation  Law – Assessment Remedial Law – Evidence – Documentary Evidence Best Evidence Rule in Taxation vs Best Evidence Rule under the Rules of Court In […]

June 29, 2015

Commissioner of Internal Revenue vs Melchor Javier, Jr.

199 SCRA 825 – Taxation Law – NIRC Remedies – 50% Penalty for Fraudulent Returns In 1977, Victoria Javier received a $1 Million remittance in her bank account from her […]

August 17, 2014

Commissioner of Internal Revenue vs Enron Subic Power Corporation

576 SCRA 212 – Taxation Law – NIRC Remedies – Assessment – Assessment Notice In 1997, Enron Subic Power Corporation received a pre-assessment notice from the Bureau of Internal Revenue (BIR). Enron […]

August 17, 2014

Shell Company vs E.E. Vaño

94 Phil. 387 – Taxation – Scope and Limitation of Taxation – Equal Protection Clause In 1946, the municipal council of Cordova, Cebu issued an ordinance which imposed, among others, […]

August 11, 2014

Rural Bank of Bokod (Benguet), Inc. vs Bureau of Internal Revenue

511 SCRA 123 – Mercantile Law – General Banking Law – Liquidation of Banking Institutions In 1986, the Rural Bank of Bokod (Benguet), Inc. (RBBI) was investigated by the Bangko […]

August 9, 2014

Wells Fargo Banks & Union Trust Company vs Collector of Internal Revenue

70 Phil. 325 – Mercantile Law – Corporation Code – Shares of Stock – Situs of Shares of Stock In September 1932, Birdie Lillian Eye died in Los Angeles, California, […]

August 7, 2014

Philippine Amusement and Gaming Corporation vs The Bureau of Internal Revenue

645 SCRA 338 – Taxation Law – Income Taxation – Corporate Taxpayers – PAGCOR is not exempt from income taxation Political Law – Equal Protection Clause The Philippine Amusement and […]

May 14, 2014

Engracio Francia vs Intermediate Appellate Court

162 SCRA 753 – Taxation Law – General Principles – Set-off of Taxes Engracio Francia was the owner of a 328 square meter land in Pasay City. In October 1977, […]

March 9, 2014

B.E. Johannes vs Judge Carlos Imperial

Taxation – Estate Tax – Deductions – Judicial Expenses Civil Law – Succession – Deductions from the Estate In August 1921, Carmen Johannes died leaving an estate of about P109k […]

February 20, 2014

2013 Taxation Law Exam MCQs

[Below are the Multiple Choice Questions asked in the 2013 Bar Exams in Labor Law. Answers are highlighted.] 1. ABC Corp. was dissolved and liquidating dividends were declared and paid to […]

October 21, 2013

2013 Taxation Law Exam Essay Questions

I. In its final adjustment return for the 2010 taxable year, ABC Corp. had excess tax credits arising from its over-withholding of income payments. It opted to carry over the […]

October 21, 2013

Municipality of San Fernando, La Union vs Timoteo Sta. Romana

Taxation – Local Taxation – Taxes Levied By a Province – Sand and Gravel Fee In 1968, the Municipality of San Fernando, La Union undertook road constructions. It sent its […]

March 3, 2013

Luz Yamane vs BA Lepanto Condominium Corporation

Taxation – Tax Remedies – Local Taxation – Original & Appellate Jurisdiction in Tax Cases  In 1998, BA Lepanto Condominium Corporation (Lepanto) received a tax assessment in the amount of […]

February 25, 2013

Commissioner of Internal Revenue vs Court of Appeals and A. Soriano Corp.

301 SCRA 152 – Business Organization – Corporation Law – Trust Fund Doctrine Don Andres Soriano (American), founder of A. Soriano Corp. (ASC) had a total shareholdings of 185,154 shares. […]

January 23, 2013

Commissioner of Internal Revenue vs The Philippine American Life Insurance Co.

Taxation – Prescriptive Period – Tax Refund The Philippine American Life Insurance Co. (Philamlife) as a corporation has been paying quarterly income taxes. In 1983, it paid the following: a)        […]

January 11, 2013

People of the Philippines vs Sandiganbayan and Bienvenido Tan, Jr.

Taxation – Abatement Defined In July 1987, Commissioner of Internal Revenue (CIR) Bienvenido Tan, Jr. issued an assessment against San Miguel Corporation (SMC) demanding payment of P342 million in taxes. […]

January 11, 2013

Petronila Tupaz vs Benedicto Ulep

Taxation – Prescriptive Period for Violations against the Tax Code In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July […]

January 11, 2013

Quirico Ungab vs Vicente Cusi, Jr.

Taxation – Tax Evasion – Protest – Criminal Case Against Taxpayer May Be Filed Sans A Final Assessment In July 1974, Quirico Ungab filed his income tax return. He was […]

January 2, 2013

Republic of the Philippines vs Lim Tian Teng Sons and Co., Inc.

Taxation – Tax Collection – Period to Collect – No need for a final and executory assessment  In January 1957, the Collector of Internal Revenue (CIR) made an assessment against […]

January 2, 2013

Commissioner of Internal Revenue vs Wyeth Suaco Laboratories, Inc.

Taxation – Prescriptive Period – Tax Collection On December 16 and 17, 1974, the Commissioner of Internal Revenue (CIR) issued two assessment notices to Wyeth Suaco Laboratories, Inc. (Wyeth) asking […]

January 2, 2013

Allied Banking Corporation vs Commissioner of Internal Revenue

Taxation – Exception to the Rules of Procedure Regarding Protest and Appeal  In April 2004, the Bureau of Internal Revenue (BIR) issued a preliminary assessment notice (PAN) to Allied Banking […]

January 2, 2013

Elpidio Yabes vs Napoleon Flojo

Taxation – Tax Collection Suit – Jurisdiction – When Acquired In May 1962, Doroteo Yabes received an assessment notice from the Commissioner of Internal Revenue (CIR) demanding him to pay […]

January 1, 2013

Lascona Land Co., Inc. vs Commissioner of Internal Revenue

Taxation – Failure of the CIR to Decide a Protest – Remedies of the Taxpayer In March 1998, the Commissioner of Internal Revenue (CIR) issued a formal assessment notice (FAN) […]

January 1, 2013

Commissioner of Internal Revenue vs Kudos Metal Corporation

Taxation – Prescription – Waiver of the Statute of Limitations – Estoppel  In April 1999, Kudos Metal Corporation (KMC) filed its annual income tax return (ITR). In September 1999, the […]

January 1, 2013

Rizal Commercial Banking Corporation vs Commissioner of Internal Revenue

Taxation – Prescription – Appeal to the Court of Tax Appeals On July 5, 2001, the Commissioner of Internal Revenue (CIR) issued a final assessment notice (FAN) to the Rizal […]

December 31, 2012

Bank of the Philippine Islands vs Commissioner of Internal Revenue

Taxation – Collection – Prescriptive Period – Reconsideration vs Reinvestigation  On October 20, 1989, the Bureau of Internal Revenue (BIR) issued a formal assessment notice (FAN) against the Bank of […]

December 29, 2012

Commissioner of Internal Revenue vs Philippine Global Communication, Inc.

Taxation – Tax Collection – Prescriptive Period – Reconsideration vs Reinvestigation  In April 1991, Philippine Global Communication, Inc. (PGCI) filed its annual income tax return (ITR) for the taxable year […]

December 29, 2012

Collector of Internal Revenue vs Suyoc Consolidated Mining Co.

Taxation – Estoppel – Waiver of the Statute of Limitations Due to the chaos caused by World War II, Congress extended the filing of income tax returns for the year […]

December 28, 2012

Philippine Journalists, Inc. vs Commissioner of Internal Revenue

Taxation – Waiver of the Statute of Limitations  In April 1995, the Philippine Journalists, Inc. (PJI) filed its income tax return for the year 1994. In 1995, a tax audit […]

December 28, 2012

Commissioner of Internal Revenue vs Lilia Gonzales (MFR)

Taxation – Liability of Administrator In November 1966, the Supreme Court issued a decision declaring Lilia Gonzales to be liable for the entire tax deficiency due on an estate left […]

December 28, 2012

Commissioner of Internal Revenue vs Lilia Gonzales

Taxation – Prescriptive Period – Defective Return  In 1948, Matias Yusay died leaving behind two heirs, namely, Jose Yusay and Lilia Yusay Gonzales. Jose was appointed as administrator. He filed […]

December 28, 2012

Estate of Gabriel vs Commissioner of Internal Revenue

Taxation – Assessment Must Be Sent To The Right Party (Taxpayer) Juliana Gabriel entered into a contract of agency with the Philippine Trust Company (PhilTrust) for the latter to manager […]

December 28, 2012

Commissioner of Internal Revenue vs Dominador Menguito

Taxation – Pre-Assessment Notice – Estoppel – Piercing the Veil of Corporate Fiction  Dominador Menguito and his wife are the owners of Copper Kettle Catering Services, Inc. (CKCSI). They also […]

December 27, 2012

Commissioner of Internal Revenue vs Azucena Reyes

Taxation – Contents of a Formal Assessment Notice  In 1993, Maria Tancino died leaving behind an estate worth P32 million. In 1997, a tax audit was conducted on the estate. […]

December 27, 2012

Commissioner of Internal Revenue vs Pascor Realty and Development Corporation

Taxation – Function of an Assessment Notice – Filing of Criminal Case for Tax Evasion  Pascor Realty and Development Corporation (PRDC) was found out to be liable for a total […]

December 26, 2012

Barcelon, Roxas Securities, Inc. vs Commissioner of Internal Revenue

Taxation – Formal Assessment Notice – Prescriptive Period On April 14, 1988, Barcelon, Roxas Securities, Inc. (BRSI, now called UBP Securities, Inc.) filed its annual income tax return. The last […]

December 26, 2012

Gerry Sevilla vs Commissioner of Internal Revenue

Taxation – Fraudulent Return – Assessment – Prescriptive Period  In 1989, Gerry Sevilla et al purchased 50,000 shares of stocks of the East Esteban Realty Corporation for a total of […]

December 26, 2012

Commissioner of Internal Revenue vs Metro Star Superama, Inc.

Taxation – Pre-Assessment Notice – Due Process Requirement In January 2001, a revenue officer was authorized to examine the books of accounts of Metro Star Superama, Inc. In April 2002, […]

December 24, 2012
 

MERALCO Securities Corporation vs Victorino Savellano

Taxation – Courts Cannot Issue Mandamus to Compel CIR to Collect Taxes  In 1967, Juan Maniago informed the Commissioner of Internal Revenue (CIR) that MERALCO Securities Corporation did not pay […]

November 8, 2012
 

A. Brown Co., Inc. vs Commissioner of Internal Revenue

CTA 6357 – Taxation – Due Process Requirement  In November 1998, the Bureau of Internal Revenue, through one of its Revenue District Office conducted a tax investigation on the books […]

November 7, 2012
 

Commissioner of Internal Revenue vs Sony Philippines Inc.

CTA 90 – Taxation – Coverage Period of a Letter of Authority  In November 1998, the Commissioner of Internal Revenue issued a Letter of Authority numbered 19734 (LOA 19734) which […]

November 6, 2012
 

San Pablo Manufacturing Corporation vs Commissioner of Internal Revenue

Statutory Construction – Expressio Unius est Exclusio Alterius  San Pablo Manufacturing Corporation (SPMC) was assessed a 3% tax on its sales of corn and edible oil as manufactured products – […]

October 8, 2012
 

La Insular vs Rafael Machuca Go-Tauco

Taxation – Tax Laws Do Not Impair Contracts  In 1913, La Insular and Manuel Nubla had a contract whereby Insular will deliver 2 to 5 boxes of cigarettes to Machuca […]

September 3, 2012
 

Pepsi Cola Bottling Company vs Municipality of Tanauan

69 SCRA 460 – Taxation – Delegation to Local Governments – Double Taxation  Pepsi Cola has a bottling plant in the Municipality of Tanauan, Leyte. In September 1962, the Municipality […]

August 5, 2012
 

Taxation Law MCQs

  This is Set A of the 2011 Bar Examinations on Taxation Law. There are 75 questions in all. The answers are bolded.   1. A municipality may levy an […]

April 14, 2012

Wenceslao Pascual vs Secretary of Public Works and Communications

110 Phil. 331 – Political Law – Appropriation For Private Use Not Allowed In 1953, Republic Act No. 920 was passed. This law appropriated P85,000.00 “for the construction, reconstruction, repair, […]

November 16, 2011

Apostolic Prefect of Mt. Province vs Treasurer of Baguio

71 phil. 547 – Political Law – Exemption From Taxation – Assessment In 1937, an ordinance (Ordinance No. 137: Special Assessment List, City of Baguio) was passed in the City […]

November 16, 2011

Province of Abra vs Harold Hernando

107 SCRA 104 – Political Law – Exemption From Taxes – The Church The Province of Abra sought to tax the properties of the Roman Catholic Bishop, Inc. of Bangued. […]

November 16, 2011

Pepsi-Cola Bottling Co. of the Philippines, Inc. vs City of Butuan

24 SCRA 789 – Political Law – Uniformity in Taxation In 1960, Ordinance No. 110 was passed in Butuan. It was later amended by Ordinance 122. This Ordinance imposes a tax […]

November 16, 2011
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