A.

Transfer Taxes

1. Estate Tax

General Principle

Sections 84 & 88 Lorenzo vs. Posadas (June 18, 1937)

Coverage

Sections 85 & 104 Collector of Internal Revenue vs. Fisher (January 28, 1961) Collector of Internal Revenue vs. Campos Rueda (October 29, 1971) 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)

Deductions

Section 86 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)

 8 CHILDREN. 1/8. ADMIN EXPENSES WHAT ARE DEDUCTIBLE AND NOT

Dizon in his capacity as Administrator of deceased Fernandez vs. Commissioner of Internal Revenue (April 30, 2008)

Exemptions

Section 87

Administrative Requirements

Sections 89-97 Government of the Philippines vs. Pamintuan (October 11, 1930)

DIED W/ DEFICIENCY. W/N BARRED. GOVT CAN STILL COLLECT

Commissioner of Internal Revenue vs. Pineda (September 15, 1967)

ONE HEIR PAYS FULL AMOUNT. WAYS IN W/C GOVT CAN COLLECT TAXES
Commissioner of Internal Revenue vs. Gonzales (November 24, 1966)

INCOM PLETE RETURN FORM. PRESCRIPTION WILL NOT RUN

Sections 1 9, Revenue Regulations 02-03 (December 16, 2002)

2. Donors Tax

General Principles

Section 102

Spouses Gestopa vs. Court of Appeals (October 5, 2000)

Coverage

Sections 98-100 & 104 Tang Ho vs. The Board of Tax Appeals (November 19, 1955)

LI SENG GIAP. CORPORATION INVESTMENTS TO CHILDREN. W/N DONATION FROM CONJUGAL PROPERTY
Gibbs vs. Collector of Internal Revenue (April 28, 1962)

LEPANTO MINES. STOCK TO CHILDREN FOR A CONSIDERATION. SHOULD BE WHOLE FMV. EVADE
PAYMENT. Pirovano vs. Commissioner of Internal Revenue (July 31, 1965)

DONATION TO OFFICER OUT OF GRATITUDE. PAYMENT OF INSURANCE.

Exemptions

Section 101

Administrative Requirements

Section 103

Sections 10 13, Revenue Regulations 02-03 (December 16, 2002) B. Value-Added Tax Basic Elements Section 105 Commissioner of Internal Revenue vs. Commonwealth Management & Services Corporation (March 30, 2000)

Commissioner of Internal Revenue vs. Magsaysay Lines (July 28, 2006) Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010) VAT on Importations Section 107 VAT-taxable transactions Section 106 & 108 Commissioner of Internal Revenue vs. SM Prime Holdings, Inc. (February 26, 2010) Diaz vs. Secretary of Finance (July 19, 2011) Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue (January 21, 2010) Commissioner of Internal Revenue vs. Philippine Health Care Providers, Inc. (April 24, 2007) VAT exempt transactions Section 109 VAT zero-rated transactions Section 106 & 108 American Express International, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 6099 (April 19, 2002) Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. (January 22, 2007) Commissioner of Internal Revenue vs. Sekisui Jushi Philippines, Inc. (July 21, 2006) Commissioner of Internal Revenue vs. Seagate Technology (February 11, 2005) Commissioner of Internal Revenue vs. Toshiba Information Equipment (August 9, 2005) Commissioner of Internal Revenue vs. Mirant Pagbilao Corporation (September 12, 2008) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (October 6, 2010) Input VAT Section 110 Abakada Guro Party List vs. Ermita (September 1, 2005) Abakada Guro Party List vs. Ermita (October 18, 2005) Commissioner of Internal Revenue vs. Acesite ( Philippines ) Hotel Corporation (February 16, 2007) Withholding, Presumptive, Transitional Input VAT Section 111 Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue (April 2, 2009; MR on October 2, 2009) VAT refunds Section 112 Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (October 6, 2010) VAT on real properties Administrative provisions

Section 113-115

Add Republic Act 9337 (amendments to Sections 106 to 115 only) Republic Act 9361 Republic Act 9994

Revenue Regulations 16-05 (September 1, 2005) Revenue Regulations 02-07 (December 22, 2006) Revenue Regulations 04-07 (February 7, 2007) Revenue Regulations 16-11 (October 27, 2011)