Category: Taxation

— Taxation —

Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

December 4, 2017

FACTS: British overseas airways corp. (BOAC) a wholly owned British Corporation, is engaged in international airlines business. From 1959to 1972, it has no loading rights for traffic purposes in the Philippines but maintained a general sales agent in the Philippines which was responsible for selling, BOAC  tickets covering passengers and cargoes the CIR assessed deficiency… Read More Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

— Taxation —

COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

December 4, 2017

FACTS: Manila Trading and Supply Co. (MANTRASCO) had an authorized capital stock of P2.5 million divided into 25,000 common shares: 24,700 were owned by Reese and the rest at 100 shares each by the Respondents. Reese entered into a trust agreement whereby it is stated that upon Reese’s death, the company would purchase back all… Read More COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

— Taxation —

Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

December 4, 2017

FACTS: Vicente Madrigal and Susana Paterno were married with Conjugal Partnership  as their property relations.Vicente filed his 1914 income tax return but later claimed a refund on the contention that it was the income of the conjugal partnership. Vicente claimed that the income should be divided into two with each spouse filing a separate return.Hence,… Read More Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

— Taxation —

Ericsson Telecom vs. Pasig G.R. NO. 176667 November 22, 2007 City Power of Local Taxation

November 10, 2017

FACTS: Ericsson Telecommunications, Inc. (petitioner), a corporation with principal office in Pasig City (respondent), is engaged in the design, engineering, and marketing of telecommunication facilities/system.  In an Assessment Notice dated October 25, 2000 issued by the City Treasurer of Pasig City, petitioner was assessed a business tax deficiency for the years 1998 and 1999 amounting… Read More Ericsson Telecom vs. Pasig G.R. NO. 176667 November 22, 2007 City Power of Local Taxation

— Taxation —

Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation

November 9, 2017

FACTS: BAYANTEL is a legislative franchise holder under RA 3259 to establish and operate radio stations for domestic telecommunications, radiophone, broadcasting and telecasting. On January 1, 2992, RA 7160 of the “Local Government Code of 1991” took effect. Section 232 of the Code grants local government units within the Metro Manila area the power to… Read More Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation

— Constitutional Law, Taxation —

SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause

November 3, 2017

  FACTS: On February 18, 2002, Smart filed a special civil action for declaratory relief for the ascertainment of its rights and obligations under the Tax Code of the City of Davao, which imposes a franchise tax on businesses enjoying a franchise within the territorial jurisdiction of Davao. Smart avers that its telecenter in Davao City… Read More SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause

— Taxation —

CIR vs. CA G.R. No. 95022 207 March 23, 1992 SCRA 487 Tax Exemption

November 2, 2017

FACTS: Petitioner, seeks a reversal of the Decision of respondent CA, dated Aug. 27, 1990, in CA-G.R. SP No. 20426, entitled “Commissioner of Internal Revenue vs. GCL Retirement Plan, represented by its Trustee-Director and the Court of Tax Appeals,” which affirmed the Decision of the latter Court, dated 15 December 1986, in Case No. 3888,… Read More CIR vs. CA G.R. No. 95022 207 March 23, 1992 SCRA 487 Tax Exemption

— Taxation —

PHILIPPINE PORTS AUTHORITY vs. CITY OF ILOILO G.R. No. 109791 July 14, 2003 Real property Tax, Business Tax

October 30, 2017

FACTS: PPA is created und PD 857 and under Section 25 of its charter, PPA is exempted from paying real property tax. PPA is engaged in the business of arrastre and stevedoring and leasing of real estate. Also, it owns a warehouse for its operation. On June 11, 1984, PD 1931 withdrew all tax exemptions… Read More PHILIPPINE PORTS AUTHORITY vs. CITY OF ILOILO G.R. No. 109791 July 14, 2003 Real property Tax, Business Tax

— Taxation —

MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

October 30, 2017

FACTS: Mactan Cebu International Airport Authority (MCIAA) was created by virtue of Republic Act 6958. Since the time of its creation, MCIAA enjoyed the privilege of exemption from payment of realty taxes in accordance with Section 14 of its Charter. However on 11 October 1994, the Office of the Treasurer of Cebu, demanded for the… Read More MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

— Taxation —

CAMP JOHN HAY VS. LIM G.R. No. 119775 MARCH 29, 2005 Taxation, Tax exemption

October 25, 2017

FACTS: Petitioners filed their Petition for prohibition, mandamus and declaratory relief assailing (1) the constitutionality of Proclamation No. 420 and (2) the legality of the Memorandum of Agreement and Joint Venture Agreement previously entered into between public respondent BCDA and private respondents. Section 3 of Proclamation No. 420 was declared NULL AND VOID and is… Read More CAMP JOHN HAY VS. LIM G.R. No. 119775 MARCH 29, 2005 Taxation, Tax exemption