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INCOME TAXATION
b. Additional Exemptions
c. Change of Status
E. Taxation of Married Individuals
F. Taxation of Minors
G. Tax Returns and Other Administrative Requirements
TRANSFER TAXATION
A. Transfer Taxation: Its general concepts
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ESTATE TAXATION
G. Provisions safeguarding the interest of the government in the collection of estate tax
(Sections 94-97)
a. Relevant cases:
i. Marcos II v. CA, G.R. No. 120880, June 5, 1997
ii. CIR v. Pineda, G.R. No. L-22734, September 15, 1967
iii. Lorenzo v. Posadas, G.R. No. 43082, June 18, 1937
GIFT TAXATION
2. Levy
3. Garnishment
e. Judicial Remedies in Detail (Section 220, NIRC)
1. Period within which the action may be filed
a. Civil Cases (Sections 203, 222, NIRC)
b. Criminal Cases (See: Title X, NIRC; Section 281,
NIRC)
2. Where should these cases be filed?
a. Criminal Cases (See the imposable penalty vis-à-vis
the jurisdiction of courts)
b. Civil Cases (Consider the amount of tax sought to be
collected vis-à-vis the jurisdiction of courts, together
with the provisions of RA9282)
3. Cases:
a. Republic v. Hizon, GR No. 130430, 13 December
1999 (re approval of filing of civil and criminal action)
b. CIR v. La Suerte Cigar, G.R. No. 144942, 4 July 2002
(Re participation of the Office of the Solicitor General)
c. PNOC v. Court of Appeals, G.R. No. 109976, April 26,
2005*
d. Lim v. CA, GR Nos. 48134-37, 18 October 1990, 190
SCRA 616 (re prescription of criminal actions, Section 281,
NIRC)
e. Marcos II v. CA, GR No. 120880, 5 June 1997 (re
enforcement of tax liability during pendency of probate
proceedings)
f. Judy Anne Santos v. People, GR No. 173176, 26 August
2008
f. Effects of failure to pay the tax on time: Additions to the tax (Chapter I, Title X,
NIRC)
1. Surcharges
a. Ordinary (Section 248A, NIRC)
i. Failure to pay tax on time as required by the
tax code or the regulations
ii. Failure to pay the deficiency tax within the
time fixed in the notice
iii. Filing of the return with the wrong office
b. Fraud Penalty (Section 248B, NIRC)
i. CIR v. Javier Jr., GR No. 78953, 31 July 1991
(199 SCRA 825)
c. Cases:
i. Imposition of Surcharge is mandatory
2. Interest (Section 249, NIRC)
a. In General
b. Deficiency Interest
c. Delinquency Interest
d. On Extended Payments
3. Compromise Penalties
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LOCAL TAXATION
B. Common Limitations on the exercise of the local taxing power and the principle of
preemption/exclusionary rule (Section 133, LGC)
a. The principle of preemption
b. Cases:
1. Province of Bulacan v. Court of Appeals, 27 November 1998
2. First Philippine Industrial Corporation v. CA, G.R. No. 125948,
December 29, 1998 (Section 133j; Local Tax on Common Carriers)
3. Palma Development Corporation v. Municipality of Malangas, GR
No. 152492, 16 October 2003 (Section 133e)
4. Batangas Power Corporation v. Batangas City, GR No. 152675, 28
April 2004 (Section 133g)
5. MIAA v. CA and Paranaque, GR No. 155650, 20 July 2006
(Section 133 o)
6. LTO v. City of Butuan, 20 January 2000 (re Section 133 (l))
7. Philreca v. DILG, 10 June 2003 (re Section 133 n)
8. Petron Corporation v. Tiangco, GR No. 158881, 16 April 2008
(Petroleum Products)
E. Grant of tax exemption by local government units (Section 282 (b), IRR)
a. Tax Exemption v. Tax Incentive
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A. Governing Law
B. Nature of Real Property Taxes—National or Local?
C. Fundamental Principles (Section 198, LGC)
D. Properties Covered
a. Article 415, et seq, Civil Code
b. Caltex v. CBAA, 31 May 1982
E. Properties Exempt
a. Section 234, LGC
b. Section 238, LGC
c. Constitutional Exemptions
d. Cases
i. MIAA v. Paranaque, GR No. 155650, 20 July 2006; MIAA v. Pasay GR
No. 163072, April 2, 2009
ii. Lung Center of the Philippines v. QC, 29 June 2004
iii. LRTA v. CBAA, 12 October 2000
F. May LGUs grant exemption?
G. Who are liable for the Real Property Taxes
a. Ownership v. Use
b. Testate Estate of Concordia Lim v. Manila, 21 February 2000
H. Procedure in Real Property Taxation
a. Lopez v. City of Manila, 19 February 1999
b. Declaration of real properties—whose duty?
c. Valuation by Assessors
Callanta v. Ombudsman, 30 January 1998
d. Preparation of Schedule of Fair Market Values
e. Enactment of a Real Property Tax Ordinance
i. Levy annual ad valorem tax
1. Scope of the LGU’s taxing power (Sec. 232, LGC)
a. Provinces—1%; Cities, Municipalities in MM—2%
b. SEF—1%; Idle land tax—5%; Special Assessments
ii. Fix assessment levels
iii. Provide for appropriations
iv. Adopt Schedule of Fair Market Values
1. Fair Market Value and Assessed Value—What’s the difference?
I. Remedies in Local Taxation
a. Remedies of the Government
i. Administrative
1. Contents of Assessment
a. Meralco v. Barlis, 2 February 2002
2. Who is entitled to the notice of assessment?
a. Talusan v. Tayag, G.R. No. 133698, 4 April 2001
ii. Judicial
1. Period within which to collect
iii. Other Provisions
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b. Special
I. Valuation of Goods
a. Home Consumption Value
b. Transaction Value
J. Flexible Tariff
K. Cases that may be decided by the Bureau of Customs
a. Customs Protest Cases
i. Procedure
ii. Case: Nestle Philippines v. Court of Appeals, G.R. No. 134114. July 6,
2001
iii. Concept of Automatic Review
b. Seizure and Forfeiture Cases
i. Proceeding In Rem
ii. Primary Jurisdiction
iii. Search of Dwelling House
iv. Some Illustrative Cases: Mison v. Natividad, GR No. 82526, 11 September
1992; Provident Tree Farms v. Batario, GR No. 92285, 28 March 1994;
Zuno v. Cabredo, A.M. No. RTJ-03-1779. April 30, 2003
END OF OUTLINE