Category: Taxation

— Taxation —

CIR vs. CA, CTA and FORTUNE TOBACCO CORPORATION G.R. No. 119761 August 29, 1996, Taxation

October 25, 2017

FACTS: ‘Champion,’ ‘Hope,’ and ‘More’ were classified as foreign brands since they were listed in the World Tobacco Directory as belonging to foreign companies. However, Fortune Tobacco changed the names of ‘Hope’ to ‘Hope Luxury’ and ‘More’ to ‘Premium More,’ thereby removing the said brands from the foreign brand category and registered as a local… Read More CIR vs. CA, CTA and FORTUNE TOBACCO CORPORATION G.R. No. 119761 August 29, 1996, Taxation

— Taxation —

AGUINALDO INDUSTRIES (FISHING NETS) vs. COMMISSIONER OF INTERNAL REVENUE G.R. No. L-29790 February 25, 1982 Income Tax, Tax Exemption, Necessary Expense

October 23, 2017

FACTS: Aguinaldo Industries Corp. is engaged in the manufacture of fishing nets, a tax-exempt industry, and the manufacture of furniture. For accounting purposes, each division is provided with separate books of accounts. Previously, Aguinaldo Industries acquired a parcel of land in Muntinglupa,Rizal, as site of the fishing net factory. This transaction was entered in the… Read More AGUINALDO INDUSTRIES (FISHING NETS) vs. COMMISSIONER OF INTERNAL REVENUE G.R. No. L-29790 February 25, 1982 Income Tax, Tax Exemption, Necessary Expense

— Taxation —

SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies

October 6, 2017

FACTS: Petitioner, registered owners of real properties in Marikina City, with consent of his wife, conveyed by deed of assignment, the properties to the Saints and Angels Realty Corp. (SARC), by virtue of incorporations, in exchange for shares  of stock therein with a par value of P2,000,000.0, placed in San Juan’s name and the remaining… Read More SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies

— Taxation —

AQUINO VS QUEZON CITY G.R. No. 137534 March 3, 2006 Tax Delinquency, Notice of Delinquency, Real Property Tax

October 6, 2017

FACTS:   This case involves two petitions for review on certiorari involving the decisions declaring valid the auction sales of two real properties by the Quezon City Local Gov’t for failure to pay real property taxes. The first case deals with a lot formerly owned by petitioners Aquino. Petitioners withheld payment of the real property… Read More AQUINO VS QUEZON CITY G.R. No. 137534 March 3, 2006 Tax Delinquency, Notice of Delinquency, Real Property Tax

— Political Law, Taxation —

Planters Products Inc vs Fertiphil Corp G.R. No. 166006 March 14, 2008 “Lawful Subjects” and“Lawful Means”, Legal Standing, Police Power

October 6, 2017

FACTS:  Petitioner PPI and respondent Fertiphil are private corporations incorporated under Philippinelaws, both engaged in the importation and distribution of fertilizers, pesticides and agriculturalchemicals.Marcos issued Letter of Instruction (LOI) 1465, imposing a capital recovery component of Php10.00 perbag of fertilizer. The levy was to continue until adequate capital was raised to make PPI financiallyviable. Fertiphil remitted… Read More Planters Products Inc vs Fertiphil Corp G.R. No. 166006 March 14, 2008 “Lawful Subjects” and“Lawful Means”, Legal Standing, Police Power

— Taxation —

Manila International Airport Authority vs. Court of Appeals, Paranque City G.R. No. 155650 July 20, 2006

October 6, 2017

FACTS: MIAA received Final Notices of Real Estate Tax Delinquency from the City of Parañaque for the taxable years 1992 to 2001. MIAA’s real estate tax delinquency was estimated at P624 million. The City of Parañaque, through its City Treasurer, issued notices of levy and warrants of levy on the Airport Lands and Buildings. The… Read More Manila International Airport Authority vs. Court of Appeals, Paranque City G.R. No. 155650 July 20, 2006

— Taxation —

PLDT vs. CITY OF DAVAO and ADELAIDA B. BARCELONA, in her capacity as City Treasurer of Davao GR. No. 143867, March 25, 2003

October 6, 2017

  FACTS:  PLDT paid a franchise tax equal to three percent (3%) of its gross receipts. The franchise tax was paid “in lieu of all taxes on this franchise or earnings thereof” pursuant to RA 7082. The exemption from “all taxes on this franchise or earnings thereof” was subsequently withdrawn by RA 7160 (LGC), which… Read More PLDT vs. CITY OF DAVAO and ADELAIDA B. BARCELONA, in her capacity as City Treasurer of Davao GR. No. 143867, March 25, 2003

— Political Law, Taxation —

BETOY, vs.THE BOARD OF DIRECTORS, NATIONAL POWER CORPORATION G.R. Nos. 156556-57 October 4, 2011 EPIRA LAW, RA 9136 (EPIRA), tax

October 6, 2017

FACTS:  On June 8, 2001, RA 9136 (EPIRA) was enacted by Congress with the goal of restructuring the electric power industry and privatization of the assets of the National Power Corporation. On February 27, 2002, pursuant to Section 77 of the EPIRA, the Secretary of the Department of Energy promulgated the IRR. Section 63 of the… Read More BETOY, vs.THE BOARD OF DIRECTORS, NATIONAL POWER CORPORATION G.R. Nos. 156556-57 October 4, 2011 EPIRA LAW, RA 9136 (EPIRA), tax

— Political Law, Taxation —

Sandoval Notes – Political Law Part V Constitutional Law – Power of Taxation

October 6, 2017

The Power of Taxation   Can taxes be subject to off-setting or compensation?   Held: Taxes cannot be subject to compensation for the simple reason that the government and the taxpayer are not creditors and debtors of each other. There is a material distinction between a tax and debt. Debts are due to the Government… Read More Sandoval Notes – Political Law Part V Constitutional Law – Power of Taxation