Category: Taxation

— Taxation —

CIR v. CE LUZON GEOTHERMAL POWER COMPANY G.R. No. 190198 September 17, 2014 J. PERLAS-BERNABE Value Added Tax, Tax Remedies

June 25, 2019

FACTS: CE Luzon is one of the generating companies recognized by the Department of Energy – and pursuant to RA 9136 – it treated the delivery and supply of electric energy to the Philippine National Oil Company-Energy Development Corporation (PNOC-EDC) as VAT zero-rated CE Luzon timely filed its VAT return for the third and fourth… Read More CIR v. CE LUZON GEOTHERMAL POWER COMPANY G.R. No. 190198 September 17, 2014 J. PERLAS-BERNABE Value Added Tax, Tax Remedies

— Constitutional Law, Remedial Law, Taxation —

CITY OF MANILA vs. GRECIA-CUERDO G.R. No. 175723  February 4, 2014 Writ of Certiorari in Tax Cases, CTA Jurisdiction, Local Tax, Tax Remedies

May 16, 2019

FACTS: Petitioner City of Manila, through its treasurer, assessed taxes against private respondents SM Mart, Inc., SM Prime Holdings, Inc., Star Appliances Center, Supervalue, Inc., Ace Hardware Philippines, Inc., Watsons Personal Care Stores Phils., Inc., Jollimart Philippines Corp., Surplus Marketing Corp. and Signature Lines. In addition to the taxes purportedly due from private respondents pursuant… Read More CITY OF MANILA vs. GRECIA-CUERDO G.R. No. 175723  February 4, 2014 Writ of Certiorari in Tax Cases, CTA Jurisdiction, Local Tax, Tax Remedies

— Taxation —

CIR v. Algue G.R. No. L-28896 February 17, 1988 Deductions from Gross Income, Lifeblood Doctrine, Benefits-Protection Theory (Symbiotic Relationship Doctrine)

March 16, 2019

FACTS: The Philippine Sugar Estate Development Company appointed private respondent Algue as its agent, authorizing it to sell its land, factories and oil manufacturing process. Pursuant to such authority, Alberto Guevara, Jr., Eduardo Guevara, Isabel Guevara, Edith, O’Farell, and Pablo Sanchez, worked for the formation of the Vegetable Oil Investment Corporation, inducing other persons to… Read More CIR v. Algue G.R. No. L-28896 February 17, 1988 Deductions from Gross Income, Lifeblood Doctrine, Benefits-Protection Theory (Symbiotic Relationship Doctrine)

— Bar Q & A, Taxation —

Bar Exam 2014 Suggested Answers in Taxation by the UP Law Complex

March 14, 2019

I. On March 27, 2012, the Bureau of Internal Revenue (BIR) issued a notice of assessment against Blue Water Industries Inc. (BWI), a domestic corporation, informing the latter of its alleged deficiency corporate income tax for the year 2009. On April 20, 2012, BWI filed a letter protest before the BIR contesting said assessment and… Read More Bar Exam 2014 Suggested Answers in Taxation by the UP Law Complex

— Bar Q & A, Taxation —

2015 Bar Exam Suggested Answers in Taxation by the UP Law Complex

February 8, 2019

I. Explain the principles of a sound tax system. (3%) SUGGESTED ANSWER The principles of a sound tax system and their respective explanations, are as follows:   a) Fiscal adequacy which means that the sources of revenue should be sufficient to meet the demands of public expenditures (Chavez v. Ongpin, G.R. No. 76778, June 6, 1990);… Read More 2015 Bar Exam Suggested Answers in Taxation by the UP Law Complex

— Bar Q & A, Taxation —

2016 Bar Exam Suggested Answers in Taxation by the UP Law Complex

December 31, 2018

I Briefly explain the following doctrines: lifeblood doctrine; necessity the benefits received principle; and, doctrine of symbiotic relationship (5%) SUGGESTED ANSWER The following doctrines, explained: ✓ Lifeblood doctrine – Without revenue raised from taxation, the government will not survive, resulting in detriment to society. Without taxes, the government would be paralyzed for lack of motive… Read More 2016 Bar Exam Suggested Answers in Taxation by the UP Law Complex

— Taxation —

PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT

November 8, 2018

FACTS: Petitioner Panasonic Communications Imaging Corporation of the Philippines (Panasonic) produces and exports plain paper copiers and their sub-assemblies, parts, and components. It is registered with the Board of Investments as a preferred pioneer enterprise under the Omnibus Investments Code of 1987. It is also a registered VAT enterprise. From April 1 to September 30, 1998 and from October 1, 1998 to… Read More PANASONIC COMMUNICATIONS v. CIR G.R. No. 178090 February 8, 2010 Tax Refund, Zero-Rated Sales, VAT

— Taxation —

ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

November 7, 2018

FACTS: The Municipal Board of Ormoc City passed Ordinance No. 4, Series of 1964, imposing “on any and all productions of centrifugal sugar milled at the Ormoc Sugar Company, Inc., in Ormoc City a municipal tax equivalent to one per centum (1%) per export sale to the United States of America and other foreign countries.”… Read More ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

— Criminal Law, Taxation —

TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

October 24, 2018

FACTS:      On January 10, 1991, two Informations were filed with the RTC, against Petronila C. Tupaz and her late husband Jose J. Tupaz, Jr., as corporate officers of El Oro Engravers Corp., for nonpayment of deficiency corporate income tax for the year 1979. Criminal Case No. Q-91-17321 was raffled to Branch 105, presided over… Read More TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

— Taxation —

VAT – Taxation

October 1, 2018

  TAKENAKA CORPORATION-PHILIPPINE BRANCH v. CIR  G.R. No. 193321, October 19, 2016 FACTS: Respondent Takenaka, as a subcontractor, entered into an On-Shore Construction Contract with Philippine Air Terminal Co., Inc. (PIATCO) for the purpose of constructing the NAIA Terminal 3. PIATCO is a corporation duly organized and existing under the laws of the Philippines and… Read More VAT – Taxation