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Foundation University College of Law Taxation I Topics Covered: A. General Principles

This document outlines the topics covered in a Taxation I course, including general principles of taxation, inherent and constitutional limitations, income taxation and provisions of the National Internal Revenue Code, value-added tax, tax remedies, and the Court of Tax Appeals. Numerous legal cases are cited under each topic as references for students to review.

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Dario Torres
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70 views2 pages

Foundation University College of Law Taxation I Topics Covered: A. General Principles

This document outlines the topics covered in a Taxation I course, including general principles of taxation, inherent and constitutional limitations, income taxation and provisions of the National Internal Revenue Code, value-added tax, tax remedies, and the Court of Tax Appeals. Numerous legal cases are cited under each topic as references for students to review.

Uploaded by

Dario Torres
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Foundation University

College of Law
Taxation I

Topics Covered:
A. General Principles
Republic vs Cocofed, G.R. No. 147062-64, December 14, 2001
Gerochi vs Department of Energy, 527 SCRA 696
CIR v. Cebu Portland Cement Co., G.R. No. L-29059, December 15, 1987
Commissioner vs Algue, 158 SCRA 9
Roxas y Cia vs CTA, 23 SCRA 276
Osmeña vs Orbos, GR No. 99886, March 31, 1993
Villanueva vs City of Iloilo, 26 SCRA 578
Philex vs CIR, 294 SCRA 687
CIR v CTA, GR No 106611, July 21, 1994
Caltex Phils vs Commission on Audit, GR 92585, 8 May 1992
Meralco vs Vera, G.R. No. L-29987, October 22, 1975
Collector vs Fireman’s Fund Insurance, 148 SCRA 315
CIR vs Marubeni Corp., 372 SCRA 577 (2001)
PLDT vs Province of Laguna, 467 SCRA 93 (2005)
CIR vs Benguet, 463 SCRA 28, July 8, 2005
CIR vs Santos, 277 SCRA 617
CIR vs Estate of Benigno Toda, G.R. No. 147188. September 14, 2004

B. Inherent Limitations
Planters Products Inc vs Fertiphil Corp., GR No. 16606, March 14, 2008
Philippine Guaranty Co. vs Commissioner, 15 SCRA 1
Pepsi-Cola vs Municipality of Tanauan, GR L-31156, Feb. 27, 1976
CIR vs S. C. Johnson, G.R. No. 127105. June 25, 1999

C. Constitutional Limitations
Tan vs Del Rosario, 237 SCRA 324
Abakada vs Ermita, GR No. 168730, Sept. 1, 2005
Tolentino vs Sec. of Finance, GR No. 115455, Aug. 25, 1994
Lung Center of the Philippine vs Queszon City, 433 SCRA 119 (2004)
CIR vs CA, GR 124043, Oct. 14, 1998
Pepsi Cola vs City of Butuan, 24 SCRA 789 (1968)
American Bible Society vs City of Manila, 101 Phil. 386

D. Income Taxation(National Internal Revenue Code)


Revenue Audit Memorandum Order No. 1-2000
Revenue Regulation No. 2-98
Revenue Regulation No. 2-2001
Revenue Regulation No. 16-2005
US Foreign Account Tax Compliance Act in relation to US-PH Intergovernmental Agreement

a. Income
Madrigal vs Rafferty, GR 12287, Aug. 8, 1918
Conwi vs CIR, GR 48532, Aug. 31, 1992
CIR vs. Procter & Gamble 204 SCRA 378
Eisner v. Macomber 252 US 89
Fisher vs Trinidad, G.R. No. L-17518 October 30, 1922
CIR vs CA & A. Soriano, 301 SCRA 152
CIR vs British Airways, 149 SCRA 395
CIR vs Manning, GR L-28398, Aug. 6, 1975
CIR vs Solidbank Corporation, GR 148191
CIR vs CA, 203 SCRA 72
CIR vs BPI, GR 147375, June 26, 2006
CIR vs Baier-Nickel, GR 153793, Aug. 29, 2006

b. Fringe Benefits
Revenue Regulation No. 03-98
Revenue Regulation No. 5-2008 in relation to Revenue Regulation No. 5-2011
Phil. Amusement and Gaming Corp. v. Bureau of Internal Revenue, CTA Case No. 7880
dated July 6, 2011

c. Expense
Republic vs Meralco, 391 SCRA 700
CIR vs Isabela Cultural Corporation, 515 SCRA 557 (2007)
Esso Standard vs CIR, 175 SCRA 149
Aguinaldo Industries vs CIR, 112 SCRA 136
CIR vs General Foods, 401 SCRA 545
Pansacola vs CIR 507 SCRA 81 (2006)
CIR vs Cetral Luzon Drug Corp. 554 SCRA 399 (2008)
Intercontinental Broadcasting Corp. vs Amarilla, 505 SCRA 637 (2006)
Manila Banking Corporation vs CIR, 499 SCRA 783 (2006)
Reyes vs NLRC, GR 160233, Aug. 8, 2007
DBP vs COA, 422 SCRA 461 (2004)

E. Value-Added Tax (National Internal Revenue Code)


Revenue Regulation No. 16-2011

Abakada vs Ermita, GR No. 168730, Sept. 1, 2005


CIR vs Magsaysay Lines, GR L-146984, July 28, 2006
CIR vs CA, GR 125355, March 30, 2000
CIR vs Phil. Global Communications, GR 144696, Aug. 16, 2006
CIR vs Seagate, G.R. No. 153866. February 11, 2005
Toshiba Information Equipment vs CIR, GR 157594, March 9, 2010
Kepco vs CIR, GR 181858, Nov. 24, 2010
Diaz vs Secretary of Finance, G.R. No. 193007, July 19, 2011

F. Tax Remedies (National Internal Revenue Code)

a. Assessment
Revenue Regulation 18-2013

SY PO vs. CTA, G.R. No. 81446; August 18, 1988


CIR V PASCOR REALTY & DEV’T CORP et. al., GR No. 128315, June 29, 1999
Ungob vs Cusi Jr., GR L-41919-24, May 30, 1980
CIR vs Court of Appeals, 257 SCRA 200, June 4, 1996
CIR vs Metrostar, GR 185371, Dec. 8, 2010
CIR vs Azucena Reyes, GR 159694, Jan. 27, 2006

b. Prescription
Barcelon, Roxas Securities Inc. vs CIR, GR 157064, Aug. 7, 2006
Philippine Journalists vs CIR, 447 SCRA 214
CIR vs BASF Coating, GR 198677, Nov. 26, 2014
CIR vs Kudos, GR 178087, May 5, 2010
CIR vs Tulio, GR 139858, Oct. 5, 2005
BPI vs CIR, 473 SCRA 205, Oct. 17, 2005
CIR vs Phil. Global Communications, GR 167146, Oct. 31, 2006

c. Refund
Phil. Geothermal vs CIR, GR 154028, July 29, 2005
Calamba Steel vs CIR, GR 151857, April 28, 2005
CIR vs Acosta, GR 154068, Aug. 3, 2007
Atlas Consolidated Mining vs CIR, GR 159471, Jan. 26, 2011
CIR vs San Roque Power Corp., GR No. 187485, February 12, 2013
ROHM Apollo vs CIR, GR 168950, January 14, 2015

G. Court of Tax Appeals (RA 1125 as amended by RA 3457, RA 9282, RA 9503)


CIR vs Leal, 392 SCRA 9 (2002)
Meralco vs Savellano, 117 SCRA 804
Allied Bank vs CIR, GR 175097
TFS, Incorporated vs CIR, GR 166829, April 19, 2010
Duty Free Philippines vs BIR, GR 197228, October 8, 2014

References:
National Internal Revenue Code
Any Income Tax Text Book

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