Uber Digests | Taxation Law
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Taxation Law

GABUCAN vs MANTA

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. L-51546          January 28, 1980 JOSE ANTONIO GABUCAN, petitioner-appellant, vs. HON. JUDGE LUIS D. MANTA, JOSEFA G. […]

November 8, 2015

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
MCQ

MCQ: Mock Bar on Taxation

.quiz_section { display: none; }Hello! Thank you for taking this test. This is a mock bar exam on Taxation Law taken from Atty. Bulang’s blog: http://attybulang.wordpress.com/. There are 30 questions […]

April 30, 2015

CIR vs JAVIER

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION   G.R. No. 78953           July 31, 1991 COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. MELCHOR J. JAVIER, JR. and […]

August 17, 2014

CIR vs ENRON

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 166387           January 19, 2009 COMMISSIONER OF INTERNAL REVENUE, Petitioners, vs. ENRON SUBIC POWER CORPORATION, Respondents.   R […]

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

IN RE: PETITION FOR ASSISTANCE IN THE LIQUIDATION OF THE RURAL BANK OF BOKOD

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 158261          December 18, 2006 IN RE: PETITION FOR ASSISTANCE IN THE LIQUIDATION OF THE RURAL […]

August 9, 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 vs CIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila EN BANC G.R. No. L-46720           June 28, 1940 WELLS FARGO BANK & UNION TRUST COMPANY, petitioner-appellant, vs. THE COLLECTOR OF […]

August 7, 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

PAGCOR vs BIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila EN BANC G.R. No. 172087               March 15, 2011 PHILIPPINE AMUSEMENT AND GAMING […]

May 14, 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

FRANCIA vs IAC

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila THIRD DIVISION G.R. No. L-67649           June 28, 1988 ENGRACIO FRANCIA, petitioner, vs. INTERMEDIATE APPELLATE COURT and HO FERNANDEZ, respondents. D E […]

March 9, 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

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

YAMANE vs LEPANTO

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. 154993            October 25, 2005 LUZ R. YAMANE, in her capacity as the CITY TREASURER OF […]

February 25, 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

CIR vs PHILAMLIFE

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila THIRD DIVISION G.R. No. 105208           May 29, 1995 COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE PHILIPPINE AMERICAN LIFE INSURANCE CO., […]

January 11, 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 vs SANDIGANBAYAN and TAN, JR.

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila THIRD DIVISION G.R. No. 152532           August 16, 2005 PEOPLE OF THE PHILIPPINES, Petitioners, vs. SANDIGANBAYAN (Fourth Division) and BIENVENIDO 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

TUPAZ vs ULEP

READ CASE DIGESTS: Criminal Procedure; Double Jeopardy | Taxation – Prescriptive Period Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 127777            October 1, 1999 PETRONILA C. TUPAZ, petitioner, […]

January 11, 2013

Petronila Tupaz vs Judge Benedicto Ulep

Remedial Law – Criminal Procedure – Double Jeopardy – Dismissal of Case Without Accused’s Consent In 1991, a special prosecutor filed two informations for violation of the tax code against Petronila […]

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

UNGAB vs CUSI

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. L-41919-24           May 30, 1980 QUIRICO P. UNGAB, petitioner,  vs. HON. VICENTE N. CUSI, JR., in his […]

January 2, 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 vs LIM TIAN TENG

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila EN BANC G.R. No. L-21731             March 31, 1966 REPUBLIC OF THE PHILIPPINES, plaintiff-appellant, vs. […]

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

CIR vs WYETH LAB

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila THIRD DIVISION G.R. No. 76281            September 30, 1991 COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. WYETH SUACO LABORATORIES, INC. and THE […]

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 CIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. 175097          February 5, 2010 ALLIED BANKING CORPORATION, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.   D E […]

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

YABES vs FLOJO

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. L-46954           July 20, 1982 ELPIDIO YABES and SEVERINO YABES, petitioners, vs. THE HON. NAPOLEON FLOJO, in […]

January 1, 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 vs CIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila THIRD DIVISION G.R. No. 171251               March 5, 2012 LASCONA LAND CO., INC., Petitioner, […]

January 1, 2013

CIR vs KUDOS METAL CORPORATION

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. 178087               May 5, 2010 COMMISSIONER OF INTERNAL REVENUE, Petitioner, […]

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

RCBC vs CIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 168498             June 16, 2006 RIZAL COMMERCIAL BANKING CORPORATION, Petitioner, vs. […]

December 31, 2012

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

BPI vs CIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila SECOND DIVISION G.R. No. 139736           October 17, 2005 BANK OF THE PHILIPPINE ISLANDS, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.   […]

December 29, 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

CIR vs PHILIPPINE GLOBAL

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 167146             October 31, 2006 COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. […]

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

CIR vs SUYOC CONSOLIDATED MINING

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila EN BANC G.R. No. L-11527           November 25, 1958 THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. SUYOC […]

December 28, 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 vs CIR

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila FIRST DIVISION G.R. No. 162852             December 16, 2004 PHILIPPINE JOURNALISTS, INC., petitioner, vs. COMMISSIONER […]

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

CIR vs MENGUITO

READ CASE DIGEST HERE. Republic of the Philippines SUPREME COURT Manila THIRD DIVISION G.R. No. 167560         September 17, 2008 COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs DOMINADOR MENGUITO, Respondent.   D E […]

December 27, 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
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