SECTION 203

1. SMI-ED Phil. Technology, Inc. v. CIR, G.R. No. 175410, [November 12, 2014]
2. CIR. v. FMF Development Corp., G.R. No. 167765, [June 30, 2008]
3. Republic v. GMCC United Development Corp., G.R. No. 191856, [December 7, 2016]
4. Banco De Oro v. Republic, G.R. No. 198756, [January 13, 2015]
5. CIR v. Standard Chartered Bank, G.R. No. 192173, [July 29, 2015]
6. CIR v. Bank of the Philippine Islands, G.R. No. 135446, [September 23, 2003]
7. CIR v. Pascor Realty & Development Corp., G.R. No. 128315, [June 29, 1999], 368 PHIL
714-727
8. CIR v. GJM Philippines Manufacturing, Inc., G.R. No. 202695, [February 29, 2016]
9. CIR v. Asalus Corp., G.R. No. 221590, [February 22, 2017])

Sections 204 to 218

Sec. 204 Authority of the Commissioner to Compromise, Abate, and Refund or Credit Taxes

1. BIR v. Office of the Ombudsman, G.R. No. 115103, [April 11, 2002
2. Chavez v. PCGG, G.R. No. 130716, [December 9, 1998]

Sec. 204(B) Abate or cancel a tax liability

3. Asiatrust Development Bank, Inc. v. CIR, G.R. Nos. 201530 & 201680-81, [April 19, 2017]

Sec. 204(C) Credit or refund of taxes erroneously or illegally received or penalties imposed without
authority
4. Silkair (Singapore) Pte. Ltd. v. CIR, G.R. No. 184398, [February 25, 2010]
5. CIR v. Petron Corp., G.R. No. 185568, [March 21, 2012]

Sec. 205 Remedies for the Collection of Delinquent Taxes

6. Ungab v. Cusi, Jr., G.R. Nos. L-41919-24, [May 30, 1980]

Sec. 206 Constructive Distraint of the Property of a Taxpayer

7. Azarcon v. Sandiganbayan, G.R. No. 116033, [February 26, 1997]

Sec. 207 (A) & (B) Distraint and Levy

8. David v. Ramos, G.R. No. L-4300, [October 31, 1951]

Sec. 209 Sale of Property Distrained and Disposition of Proceeds

9. Azarcon v. Sandiganbayan, G.R. No. 116033, [February 26, 1997]

Sec. 218 Injunction not available to restrain collecton of tax

10. Churchill v. Rafferty, G.R. No. 10572, [December 21, 1915]
11. David v. Ramos, G.R. No. L-4300, [October 31, 1951]
12. CIR v. Cebu Portland Cement Co., G.R. No. L-29059, [December 15, 1987]
13. Spouses Pacquiao v. Court of Tax Appeals, G.R. No. 213394, [April 6, 2016]