Category: Taxation

— Bar Q & A, Taxation —

2016 Bar Exam Suggested Answers in Taxation by the UP Law Complex

December 31, 2018

I Briefly explain the following doctrines: lifeblood doctrine; necessity the benefits received principle; and, doctrine of symbiotic relationship (5%) SUGGESTED ANSWER The following doctrines, explained: ✓ Lifeblood doctrine – Without revenue raised from taxation, the government will not survive, resulting in detriment to society. Without taxes, the government would be paralyzed for lack of motive… Read More 2016 Bar Exam Suggested Answers in Taxation by the UP Law Complex

— Taxation —

PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT

November 8, 2018

FACTS: Petitioner Panasonic Communications Imaging Corporation of the Philippines (Panasonic) produces and exports plain paper copiers and their sub-assemblies, parts, and components. It is registered with the Board of Investments as a preferred pioneer enterprise under the Omnibus Investments Code of 1987. It is also a registered VAT enterprise. From April 1 to September 30, 1998 and from October 1, 1998 to… Read More PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT

— Taxation —

ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

November 7, 2018

FACTS: The Municipal Board of Ormoc City passed Ordinance No. 4, Series of 1964, imposing “on any and all productions of centrifugal sugar milled at the Ormoc Sugar Company, Inc., in Ormoc City a municipal tax equivalent to one per centum (1%) per export sale to the United States of America and other foreign countries.”… Read More ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

— Criminal Law, Taxation —

TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

October 24, 2018

FACTS:      On January 10, 1991, two Informations were filed with the RTC, against Petronila C. Tupaz and her late husband Jose J. Tupaz, Jr., as corporate officers of El Oro Engravers Corp., for nonpayment of deficiency corporate income tax for the year 1979. Criminal Case No. Q-91-17321 was raffled to Branch 105, presided over… Read More TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

— Taxation —

VAT – Taxation

October 1, 2018

  TAKENAKA CORPORATION-PHILIPPINE BRANCH v. CIR  G.R. No. 193321, October 19, 2016 FACTS: Respondent Takenaka, as a subcontractor, entered into an On-Shore Construction Contract with Philippine Air Terminal Co., Inc. (PIATCO) for the purpose of constructing the NAIA Terminal 3. PIATCO is a corporation duly organized and existing under the laws of the Philippines and… Read More VAT – Taxation

— Constitutional Law, Political Law, Taxation —

Tolentino vs. Secretary of Finance G.R. No. 115455 October 30, 1995 Freedom of the Press

January 26, 2018

FACTS: These are motions seeking reconsideration of our decision dismissing the petitions filed in these cases for the declaration of unconstitutionality of R.A. No. 7716, otherwise known as the Expanded Value-Added Tax Law. Now it is contended by the Philippine Press Institute (PPI) that by removing the exemption of the press from the VAT while… Read More Tolentino vs. Secretary of Finance G.R. No. 115455 October 30, 1995 Freedom of the Press

— Constitutional Law, Taxation —

PETRON vs. TIANGCO G.R. No. 158881 April 16, 2008 Taxation, LGC

January 16, 2018

FACTS: Petron maintains a depot or bulk plant at the Navotas Fishport Complex, and through that depot, it has engaged in the selling of diesel fuels to vessels used in commercial fishing in and around Manila Bay. Petron received a letter from the office of Navotas Mayor, respondent Toby Tiangco, wherein the corporation was assessed… Read More PETRON vs. TIANGCO G.R. No. 158881 April 16, 2008 Taxation, LGC

— Civil Law, Taxation —

MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

January 11, 2018

  FACTS: Meralco Securities Industrial Corporation assails the decision of the CBAA, holding that Meralco Securities’ oil pipeline is subject to realty tax. The record reveals that pursuant to a pipeline concession issued under the Petroleum Act of 1949, R. A. No. 387, Meralco Securities installed from Batangas to Manila a pipeline system consisting of… Read More MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

— Taxation —

Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income

December 4, 2017

   FACTS: Petitioner is engaged in both taxable and non-taxable operations. The income derived from the operations of the hospital and the nursing school are exempt from income tax while the rest of petitioner’s income are subject thereto. Its taxable or non-operating income consists of rentals, interests and dividends received from its properties and investments.… Read More Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income