Taxation

CIR v. Univation Motor Philippines, Inc. (formerly NISSAN MOTOR PHILIPPINES, INC.) Recovery of Tax Erroneously or Illegally Collected, Administrative and Judicial Remedies

FACTS: On July 8, 2011, Univation Motor Philippines, Inc. (respondent) filed its amended Annual Income Tax Return (ITR) for 2010 showing a total gross income of ₱117,084,174.00 and an overpayment of income taxes amounting to ₱26,103,898.52. Respondent opted to claim its overpayment of income tax through the issuance of a tax credit certificate.  On March… Read More CIR v. Univation Motor Philippines, Inc. (formerly NISSAN MOTOR PHILIPPINES, INC.) Recovery of Tax Erroneously or Illegally Collected, Administrative and Judicial Remedies

Taxation

QATAR AIRWAYS COMPANY WITH LIMITED LIABILITY v. CIR G.R. No. 238914, June 08, 2020 Late Payment of Taxes, Abatement of Tax Liability, Surcharges

FACTS: On November 30, 2011, Qatar Airways Company with Limited Liability (petitioner) filed, through the Electronic Filing and Payment System (eFPS) of the BIR, its 2nd Quarterly Income Tax Return (ITR) for the Fiscal Year ending March 31, 2012 and paid the corresponding tax due thereon in the amount of P29,540,836.00. The said filing was… Read More QATAR AIRWAYS COMPANY WITH LIMITED LIABILITY v. CIR G.R. No. 238914, June 08, 2020 Late Payment of Taxes, Abatement of Tax Liability, Surcharges

Taxation

CIR v. ISABELA CULTURAL CORP. G.R. No. 172231 February 12, 2007 All Events Test, Accrual Method of Accounting, Allowable Deductions

FACTS: On February 23, 1990, ICC, a domestic corporation, received from the BIR an Assessment Notice for deficiency income tax in the amount of P333,196.86 due to BIR’s disallowance of ICC’s claimed expense deductions for professional and security services billed to and paid by ICC in 1986, and the alleged understatement of ICC’s interest income… Read More CIR v. ISABELA CULTURAL CORP. G.R. No. 172231 February 12, 2007 All Events Test, Accrual Method of Accounting, Allowable Deductions

Taxation

NIPPON EXPRESS (PHILIPPINES) CORPORATION v. CIR G.R. No. 191495 July 23, 2018 VAT

FACTS: On March 30, 2005, petitioner Nippon Express filed an application for tax credit of its excess/unused input taxesattributable to zero-rated sales for the taxable year 2004 in the total amount of ₱27,828,748.95.By reason of the inaction by the BIR, Nippon Express subsequently filed a Petition for Review before the CTA. In its Answer, respondent… Read More NIPPON EXPRESS (PHILIPPINES) CORPORATION v. CIR G.R. No. 191495 July 23, 2018 VAT

Taxation

CIR v. Michel J. Lhuillier Pawnshop, Inc. G.R. No. 150947, July 15, 2003 Rule-making Power of the Commissioner

FACTS: On 11 March 1991, CIR Jose U. Ong issued Revenue Memorandum Order (RMO) No. 15-91 classifying pawnshops as lending investors and therefore imposing a 5% lending investor’s tax on pawnshops. This RMO was clarified by Revenue Memorandum Circular (RMC) No. 43-91 on 27 May 1991. Pursuant to these issuances, the BIR issued an Assessment… Read More CIR v. Michel J. Lhuillier Pawnshop, Inc. G.R. No. 150947, July 15, 2003 Rule-making Power of the Commissioner

Taxation

CIR v. Arnoldus Carpentry Shop G.R. No. 71122 March 25, 1988 Tax Exemption

FACTS: Private respondent Arnoldus Carpentry Shop, Inc., a domestic corporation which has been in existence since 1960, has for its secondary purpose the “preparing, processing, buying, selling, exporting, importing, manufacturing, trading and dealing in furniture, cabinets and other woodwork locally and abroad. Private respondent kept samples or models of its woodwork on display from where… Read More CIR v. Arnoldus Carpentry Shop G.R. No. 71122 March 25, 1988 Tax Exemption

Taxation

University Physicians Services Inc.-Management, Inc. (UPSI-MI) v. CIR, G.R. No. 205955, March 7, 2018 Irrevocability Rule, Carry Over Option, Tax Refund and Tax Credit Certificate in case of Overpayment of Taxes by a Corporation

FACTS: Petitioner UPSI-MI, a domestic corporation, filed its Annual Income Tax Return (ITR) for the year 2006, reflecting an income tax overpayment of 5,159,341.00. In the following year, UPSI-MI changed its taxable period from calendar year to fiscal year ending on the last day of March. It filed on November 14, 2007 an Annual ITR… Read More University Physicians Services Inc.-Management, Inc. (UPSI-MI) v. CIR, G.R. No. 205955, March 7, 2018 Irrevocability Rule, Carry Over Option, Tax Refund and Tax Credit Certificate in case of Overpayment of Taxes by a Corporation

Taxation

Taxation Jurisprudence by J. Leonen TAX EXEMPTION, NATURE OF EXCISE TAX, POWER OF TAXATION, CONSTITUTIONAL PROHIBITION AGAINST DOUBLE TAXATION, BIR AND CTA and TAX AMNESTY

BIR AND CTA  CIR v. SAN MIGUEL CORPORATION G.R. Nos. 205045 & 205723, January 25, 2017 While estoppel generally does not apply against government, especially when the case involves the collection of taxes, an exception can be made when the application of the rule will cause injustice against an innocent party. Respondent had already acquired… Read More Taxation Jurisprudence by J. Leonen TAX EXEMPTION, NATURE OF EXCISE TAX, POWER OF TAXATION, CONSTITUTIONAL PROHIBITION AGAINST DOUBLE TAXATION, BIR AND CTA and TAX AMNESTY

Taxation

Paseo Realty & Development Corporation v. CA, G.R. No. 119286 October 13, 2004 Taxation, Tax Refund, Tax Exemption

FACTS: Petitioner Paseo Realty and Development Corporation, a domestic corporation engaged in the lease of two (2) parcels of land at Paseo de Roxas in Makati City, filed its Income Tax Return for the calendar year 1989 declaring a net income of ₱79,009.00, an income tax due thereon in the amount of ₱27,653.00, prior year’s… Read More Paseo Realty & Development Corporation v. CA, G.R. No. 119286 October 13, 2004 Taxation, Tax Refund, Tax Exemption

Constitutional Law, Taxation

Henares/BIR v. ST. PAUL COLLEGE OF MAKATI G.R. No. 215383, March 08, 2017 Tax Exemption of Non-Stock, Non-Profit Educational Institutions

FACTS: Petitioner Kim Jacinto-Henares, acting in her capacity as then Commissioner of Internal Revenue (CIR), issued RMO No. 20-2013, “Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Sec. 30 of the NIRC, as Amended” Respondent St. Paul College of Makati (SPCM), a non-stock,… Read More Henares/BIR v. ST. PAUL COLLEGE OF MAKATI G.R. No. 215383, March 08, 2017 Tax Exemption of Non-Stock, Non-Profit Educational Institutions