Académique Documents
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Tax II
I. Transfer Taxes
A. Estate Tax
1. General Principles & Determination of the Estate Tax
Sections 84 & 88, Tax Code
Lorenzo vs. Posadas (June 18, 1937)
Revenue Regulations 02-03 (December 16, 2002), Sections 1-9 only
2. Gross Estate
Sections 85 & 104, Tax Code
Collector of Internal Revenue vs. Fisher (January 28, 1961)
Zapanta vs. Posadas (December 29, 1928)
Tuason vs. Posadas (January 23, 1930)
Dison vs. Posadas (November 4, 1932)
Vidal de Roces vs. Posadas (March 13, 1933)
3. Deductions
Section 86, Tax Code
Commissioner of Internal Revenue vs. Court of Appeals and Pajonar (March 22, 2000)
Testate Estate of the late Felix de Guzman vs. de Guzman-Carillo (May 18, 1978)
Dizon in his capacity as Administrator of deceased Fernandez vs. Commissioner of Internal Revenue (April 30, 2008)
4. Exemptions
Section 87, Tax Code
5. Administrative Requirements
Sections 89-97, Tax Code
Government of the Philippines vs. Pamintuan (October 11, 1930)
IV. Remedies
1. Tax Administration
Sections 2-3, 9-20, 232-235, 244-246, and 290, Tax Code
DOF Order No. 007-02 (May 7, 2002)
Revenue Regulations 17-2013 (September 27, 2013)
Revenue Regulations 5-2012 (April 2, 2012)
Revenue Regulations 14-2008 (November 26, 2008)
Revenue Regulations 16-2002 (October 11, 2002)
Revenue Memorandum Circular 22-2012 (May 7, 2012)
BIR Ruling No. 370-2011 (October 7, 2011)
2. Powers of the Commissioner of Internal Revenue
Sections 4-8, Tax Code
Republic Act No. 10021
Fitness By Design, Inc. vs. Commissioner of Internal Revenue (October 17, 2008)
Commissioner of Internal Revenue vs. Aquafresh Seafoods, Inc. (October 20, 2010)
Commissioner of Internal Revenue vs. Hantex Trading Co., Inc. (March 31, 2005)
Revenue Regulations 10-2010 (November 6, 2010)
Revenue Regulations 11-2006 (June 15, 2006) as amended by Revenue Regulations 4-2010 (February 24, 2010) and Revenue Regulations 14-2010
(November 25, 2010)
Revenue Memorandum Order 2-2013 (February 18, 2013)
Revenue Memorandum Order 10-2013 (April 17, 2013)
3. Power/Remedy of Assessment
Sections 56 and 71, Tax Code
Bonifacio Sy Po vs. Court of Tax Appeals (August 18, 1988)
Collector of Internal Revenue vs. Benipayo (January 31, 1962)
Meralco Securities Corp. vs. Savellano (October 23, 1982)
Republic vs. Hizon (December 13, 1999)
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)
Revenue Regulations 12-99 (September 6, 1999)
Revenue Memorandum Order 5-2009 (January 22, 2009)
Revenue Memorandum Order 69-2010, August 11, 2010
Revenue Memorandum Order 55-2010 (June 15, 2010)
Revenue Memorandum Circular 40-2003 (July 7, 2003)
People of the Philippines vs. Gloria Kintanar (CTA Crim. Case No. 006, December 3, 2010; affirmed by the Supreme Court in a minute resolution [GR No.
196340] dated February 2012)
People of the Philippines vs. Santos (CTA Criminal Case No. O-012, January 16, 2013)
7. Prescription of criminal action
Section 281, Tax Code
Lim, Sr. vs. Court of Appeals (October 18, 1990)
8. Informers reward
Section 282, Tax Code
Revenue Regulations 16-2010 (November 25, 2010)
9. Power/Remedy of Collection
Collection in cases where assessment has become final and unappelable
Section 205, Tax Code
Republic Act 9282
Commissioner of Internal Revenue vs. Hambrecht & Quist Philippines, Inc. (November 17, 2010)
Dayrit vs. Cruz (September 26, 1988)
Marcos II vs. Court of Appeals (June 5, 1997)
Republic of the Philippines vs. Lim Tian Teng Sons & Co., Inc. (March 31, 1966)
Yabes vs. Flojo (July 20, 1982)
Tax Lien
Section 219, Tax Code
Commissioner of Internal Revenue vs. National Labor Relations Commission (November 9, 1994)
Compromise & Abatement
Section 204, Tax Code
Rovero vs. Amparo (May 5, 1952)
Revenue Regulations 30-2002 (December 16, 2002)
Revenue Regulations 13-01 (September 27, 2001) as amended by Revenue Regulations 4-2012 (March 28, 2012)
Revenue Memorandum Order 20-2007 (August 13, 2007)
Civil Remedies for Collection (Distraint & Levy)
Sections 205-217, Tax Code
Injunction
Section 218, Tax Code
Section 11, Republic Act 9282
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010)
Gibbs vs. Collector of Internal Revenue (February 29, 1960)
Commissioner of Internal Revenue vs. Palanca (October 29, 1966)
Gibbs vs. Commissioner of Internal Revenue (November 29, 1965)
Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006)
Collector of Internal Revenue vs. Sweeney (August 21, 1959)
Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)
Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995)
Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999)
Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999)
Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995)
Commissioner of Internal Revenue vs. Philippine National Bank (October 25, 2005)
Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)
Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenue (July 29, 2010)
Commissioner of Internal Revenue vs. Far East Bank & Trust Company (March 15, 2010)
Commissioner of Internal Revenue vs. Smart Communication, Inc. (August 25, 2010)
Commissioner of Internal Revenue vs. Petron Corporation (March 21, 2012)
United Airlines, Inc. vs. Commissioner of Internal Revenue (September 29, 2010)
Revenue Regulations 14-2011 (July 29, 2011)
12. Court of Tax Appeals
Republic Act 9282 as amended by Republic Act 9503
Commissioner of Internal Revenue vs. Isabela Cultural Corporation (July 11, 2001)
Surigao Electric Co. vs. Court of Tax Appeals (June 28, 1974)
Advertising Associates, Inc. vs. Court of Appeals (December 26, 1984)
Commissioner of Internal Revenue vs. Union Shipping Corporation (May 21, 1990)
Oceanic Wireless Network vs. Commissioner of Internal Revenue (December 9, 2005)
City of Makati vs. Commissioner of Internal Revenue (CTA Case No. 641, September 16, 2011)
Festo Holdings, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 8226, September 2, 2011)
Allied Banking Corporation vs. Commissioner of Internal Revenue (February 5, 2010)
Fishwealth Canning Corporation vs. Commissioner of Internal Revenue (January 21, 2010)
Judy Anne L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August 26, 2008)
Philippine Journalists Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Leal (November 18, 2002)
Asia International Auctioneers, Inc. vs. Parayno (December 18, 2007)
City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009)
Smart Communications, Inc. vs. Municipality of Malvar (February 18, 2014)
City of Manila vs. SM Mart, Inc. (February 4, 2014)
Commissioner of Customs vs. Marina Sales, Inc. (November 22, 2010)
Philippine British Assurance Company, Inc. vs. Republic of the Philippines (February 2, 2010)
A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals (November 22, 2005)
Government Service Insurance System vs. City Treasurer of Manila (December 23, 2009)
National Power Corporation vs. Province of Quezon (July 15, 2009; MR on January 25, 2010)
Digital Telecommunications Philippines, Inc. vs. City Government of Batangas (December 11, 2008)
City Government of Quezon City Vs. Bayan Telecomunications (March 6, 2006)
City of Pasig vs. Presidential Commission on Good Government (August 24, 2011)
Philippine Reclamation Authority vs. City of Paranaque (July 18, 2012)
Lung Center of the Philippines vs. Quezon City (June 29, 2004)
Provincial Assessor of Marinduque vs. Court of Appeals (April 30, 2009)
Light Rail Transit Authority vs. Central Board of Assessment Appeals (October 12, 2000)
City Assessor of Cebu City vs. Association of Benevola De Cebu, Inc. (June 8, 2007)
Executive Order 27 (February 28, 2011)
Bureau of Local Government Finance Opinion dated February 17, 2010
6. Special Levies
Sections 235-245, Local Government Code
Art. 326-336, Rules and Regulations Implementing the Local Government Code
7. Collection of Real Property Tax
Sections 246-251, and 254-255, Local Government Code
Art. 336-342, and 345-361, Rules and Regulations Implementing the Local Government Code
City Mayor of Quezon City vs. Rizal Commercial Banking Corporation (August 3, 2010)
8. Remedies for Collection of Real Property Tax
Sections 256-270, Local Government Code
Art. 347-361, Rules and Regulations Implementing the Local Government Code
Reyes vs. Almanzor (April 26, 1991)
9. Taxpayers Remedies
Section 252-253, Local Government Code
Art. 343-344, Rules and Regulations Implementing the Local Government Code
Camp John Hay Development Corporation vs. Central Board of Assessment Appeals (October 2, 2013)
Talento vs. Escalada (June 27, 2008)
10. Disposition and Allotment of Local Taxes
4. Imposition of Duties
Persons liable
Section 1203-1205, Tariff and Customs Code
Declaration
Sections 1301-1307, Tariff and Customs Code
Examination, Appraisal and Classification
Sections 1401-1408, Tariff and Customs Code
Liquidation
Sections 1601-1603, Tariff and Customs Code
5. Remedies of the Government
Jurisdiction
Sections 1206-1207, Tariff and Customs Code
Extrajudicial
Enforcement of Tax Lien
Section 1508, Tariff and Customs Code
Search, Seizure and Arrest
Sections 2201-2212, 2301-2317, 2530-2536, Tariff and Customs Code
Judicial
Post-Entry Audit
Sections 3514-3518, Tariff and Customs Code as amended by R.A. No. 9135
Customs Administrative Order No. 5-2001, November 16, 2001
DOF Department Order No. 011-2014, February 5, 2014
Surcharges, Fines and Forfeitures
Sections 2501-2529, 3601-3612, Tariff and Customs Code
6. Remedies of the Taxpayer
Abatement & Refund
Sections 1701-1708, Tariff and Customs Code
Protest
Sections 2308-2317, Tariff and Customs Code
Abandonment
Sections 1801-1802, Tariff and Customs Code
Michael N. Montero