BUSINESS TAXES

(VAT/PERCENTAGE TAX)

DEADLINE: THURSDAY (January 11, 2018; 11 PM)

Case/ Citation Assigned

VALUE ADDED TAX
1 Diaz vs. Secretary of Finance ABELLERA
654 SCRA 96
(2011)
2 Comm. Vs American Express International, ABELLERA
Inc.
462 SCRA 197
(2005)
3 Comm. Vs. Magsaysay Lines, Inc. ABELLERA
497 SCRA 63
(2006)
4 Kapatiran ng mga Naglilingkod sa ABELLERA
Pamahalaan ng Pilipinas, Inc vs. Tan
163 SCRA 371
(1998)
5 Comm. Of Internal Revenue vs. CA ABELLERA
242 SCRA 289
(1995)
6 Comm. Of Internal Revenue vs. CA CERBO-LINDAYAG
329 SCRA 237
(2000)
7 ABAKADA Guro Party List vs. Ermita CERBO-LINDAYAG
469 SCRA 10
(2005)
8 Comm. Vs. Sony Philippines, Inc. CERBO-LINDAYAG
G.R. No. 178697
Nov. 17, 2010
9 Atlas Consolidated Mining vs. Comm. CERBO-LINDAYAG
318 SCRA 386
(1999)

534 SCRA 51 CERBO-LINDAYAG

(2007)
10 Comm. Vs. Sekisui Jushi Philippines, Inc. CHIN
496 SCRA 206
(2006)
11 Celestino Co & Co vs. Coll. CHIN
99 Phil 841
12 Inchausti and Co. Vs. Cromwell CHIN
20 Phil 345
13 Manila Gas Corp. Vs. Calupitan CHIN
66 Phil 646
14 Chu Hoi Horn vs. CTA CHIN
G.R. No. L-22046
October 29, 1968
15 San Miguel Corp. Vs. Municipal Council of DIANO
Mandaue, Cebu
G.R. No L-30761
July 11, 1973
16 American Rubber Co. Vs. Coll. DIANO
G.R. No. 2565
June 30, 1975
17 Panay Elec. Co. Vs. Comm. DIANO
97 Phil 979
18 Luzon Brokerage Co. Inc., vs. Posadas DIANO
51 Phil 305
19 Comm. Vs. SM Prime Holdings, Inc. DIANO
613 SCRA 774
(2010)
20 Ericsson Telecommunications, Inc. vs. City DIAZ
of Pasig
538 SCRA 99
(2007)
21 Accenture, Inc. vs. Comm. DIAZ
676 SCRA 325
(2012)
22 Comm. vs. CTA DIAZ
134 SCRA 49
(1985)
23 Luzon Stevedoring vs. Trinidad DIAZ
43 Phil 803
24 Comm. vs. Engineering and Supply Co. DIAZ
64 SCRA 597
(1975)
25 Advertising Associates, Inc. vs. CA FAJARDO, B
133 SCRA 765
(1984)
26 Kuenzle and Streiff, Inc. vs. Comm FAJARDO, B
G.R. No. L-17648
October 31, 1964
27 C.M. Hoskins and Co., Inc. vs. Comm. FAJARDO, B
G.R. No. L-28383
June 2, 1976
28 Comm. vs. M.J. Lhuillier Pawnshop, Inc. FAJARDO, B
406 SCRA 178
(2003)
29 Comm. vs. Trustworthy Pawnshop, Inc. FAJARDO, B
488 SCRA 538
(2006)
30 First Planters Pawnshop, Inc. vs. Comm. FAJARDO, K
560 SCRA 606
(2006)
31 Siao Tiao Hong vs. Comm. FAJARDO, K
213 SCRA 164
September 1, 1992
32 Contex Corporation vs. Comm FAJARDO, K
433 SCRA 376
33 Comm. vs. Burmeister and Wain FAJARDO, K
512 SCRA 124
(2007)
34 San Roque Power Corp. Vs. Comm. FAJARDO, K
605 SCRA 536
(2009)
35 Comm. vs. Seagate Technology GARCIA
451 SCRA 132
(2005)
36 Institutional Shareholder Services, Inc. vs. GARCIA
Comm.
G.R. No. 7662
June 3, 2010
37 Comm. vs. Toshiba Information System, GARCIA
Inc.
466 SCRA 211
(2005)
38 Coconut Oil Refiners Association, Inc. vs. GARCIA
Ruben Torres
465 SCRA 47
(2005)
39 Comm. vs. Philippine Health Care GARCIA
Providers, Inc.
522 SCRA 131
(2007)
40 Molina vs. Rafferty GENERALAO
38 Phil 167
41 PAGCOR vs. BIR GENERALAO
645 SCRA 338
(2011)
42 Fort Bonifacio Development Corp. Vs. GENERALAO
Comm.
689 SCRA 76
 (2013)

MFR 740 SCRA 641 GENERALAO

(2014)
43 Comm. vs. San Roque Dam Corporation GENERALAO
690 SCRA 336
(2013)
44 Fort Bonifacio Development Corp. Vs. GRUYAL
Comm.
583 SCRA 168
(2009)
45 Fort Bonifacio Development Corp. Vs. GRUYAL
Comm.
679 SCRA 566
(2012)
46 Comm. vs. Mirant Pagbilao Corp. GRUYAL
565 SCRA 154
(2008)
47 Comm. vs. Aichi Forging Company of Asia GRUYAL
632 SCRA 422
(2010)
48 Comm. vs. Primetime Property Group, Inc. GRUYAL
531 SCRA 436
(2007)
49 CBK Power CO vs. Comm. LACHICA
737 SCRA 218
(2014)
50 Northern Mindanao Power Corp. Vs. LACHICA
Comm.
750 SCRA 733
(2015)
51 Southern Philippines Power Corp. Vs. LACHICA
Comm.
659 SCRA 658
(2011)
52 Luzon Hydro Corporation vs. Comm. LACHICA
626 SCRA 567
(2010)
53 Comm. vs. Toledo Power Company LACHICA
765 SCRA 511
(2011)
54 JRA Philippines vs. Comm. MUNGCAL
632 SCRA 517
(2010)
55 Panasonic Communications Corp. Vs. MUNGCAL
Comm.
612 SCRA 28
 (2010)
56 Comm. vs. Visayas Thermal Power MUNGCAL
Company
709 SCRA 89
(2013)
57 Mindanao II Geothermal Partnership vs. MUNGCAL
Comm.
693 SCRA 49
(2013)
58 Team Energy Corporation vs. Comm. MUNGCAL
713 SCRA 104
(2014)
59 Taganito Mining Corporation vs. Comm OPALLA
726 SCRA 637
(2014)
60 Philippine Total Gas vs. Comm. OPALLA
G.R. No. 207112
December 8, 2015
61 Hitachi Storage Corp. Vs. Comm. OPALLA
634 SCRA 205
(2010)
PERCENTAGE TAX
62 City of Manila vs. Inter-Island Gas OPALLA
99 Phil 847
63 Pepsi Cola Bottling vs. Municipality of OPALLA
Tanauan
G.R. No. L-31156
February 27, 1976
64 Comm. vs. Citytrust Investment Phils., Inc. PABALAN
503 SCRA 398
(2006)
65 Comm. v. Solidbank Corporation PABALAN
416 SCRA 436
(2003)
66 China Banking Corporation vs. CA PABALAN
403 SCRA 634
(2003)
67 Comm. vs. Philippine American Accident PABALAN
Insurance Company
453 SCRA 668
(2005)
68 Comm. vs. US Lines Co. PABALAN
G.R. No. L-16850
May 30, 1960
69 Perena vs. Zarate SALAZAR
679 SCRA 208
(2012)
 70 Manufacturers Life Insurance vs. Meer SALAZAR
89 Phil 358
71 De Jesus Sevilla vs. CIR SALAZAR
23 SCRA 420
(1968)
72 Philippine Basketball Association vs. CA SALAZAR
337 SCRA 358
(2000)
73 Pelizloy Realty Corp. Vs. Province of SALAZAR
Benguet
695 SCRA 491
(2013)

Republic Act No. 10963

An Act Amending Sections 5, 6, 24, 25, 27, 31, 32, 33, 34, 51, 52, 56, 57, 58, 74, 79, 84, 86, 90, 91, 97, 99,
100, 101, 106, 107, 108, 109, 110, 112, 114, 116, 127, 128, 129, 145, 148, 149, 151, 155, 171, 174, 175,
177, 178, 179, 180, 181, 182, 183, 186, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 232, 236, 237,
249, 254, 264, 269, and 288; Creating New Sections 51-A, 148-A, 150-A, 150-B, 237-A, 264-A, 264-B, and
265-A; and Repealing Sections 35, 62, And 89; All Under Republic Act No. 8424, Otherwise Known as the
National Internal Revenue Code of 1997, as Amended, and for Other Purposes