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    Constitutional Limitations: 1) General Principles

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    Tim Pile
    This document provides an overview of key tax law principles and concepts across several areas: 1) Constitutional limitations on taxes and key doctrines like double taxation and taxpayer suits. 2) Taxation authority and limitations under the Local Government Code. 3) Real property taxation classifications, definitions, exemptions and appeal process. 4) Transfer taxes under the TRAIN law and donor's tax amendments. 5) Remedies available to taxpayers including assessments, waivers, due process, refunds and criminal cases. 6) Jurisdiction of the Court of Tax Appeals outlined.

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    Constitutional Limitations: 1) General Principles

    Uploaded by

    Tim Pile
    136 views5 pages
    This document provides an overview of key tax law principles and concepts across several areas: 1) Constitutional limitations on taxes and key doctrines like double taxation and taxpayer suits. 2) Taxation authority and limitations under the Local Government Code. 3) Real property taxation classifications, definitions, exemptions and appeal process. 4) Transfer taxes under the TRAIN law and donor's tax amendments. 5) Remedies available to taxpayers including assessments, waivers, due process, refunds and criminal cases. 6) Jurisdiction of the Court of Tax Appeals outlined.

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    This document provides an overview of key tax law principles and concepts across several areas: 1) Constitutional limitations on taxes and key doctrines like double taxation and taxpayer suits. 2) Taxation authority and limitations under the Local Government Code. 3) Real property taxation classifications, definitions, exemptions and appeal process. 4) Transfer taxes under the TRAIN law and donor's tax amendments. 5) Remedies available to taxpayers including assessments, waivers, due process, refunds and criminal cases. 6) Jurisdiction of the Court of Tax Appeals outlined.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    136 views5 pages

    Constitutional Limitations: 1) General Principles

    Uploaded by

    Tim Pile
    This document provides an overview of key tax law principles and concepts across several areas: 1) Constitutional limitations on taxes and key doctrines like double taxation and taxpayer suits. 2) Taxation authority and limitations under the Local Government Code. 3) Real property taxation classifications, definitions, exemptions and appeal process. 4) Transfer taxes under the TRAIN law and donor's tax amendments. 5) Remedies available to taxpayers including assessments, waivers, due process, refunds and criminal cases. 6) Jurisdiction of the Court of Tax Appeals outlined.

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    You are on page 1of 5

    1) GENERAL PRINCIPLES

    Constitutional Limitations

    • Infringement of Religious Freedom


    i. Sec. 5 Art. III of the Constitution
    American Bible Society vs. City of Manila, GR No. L-9637 dated April 30, 1957

    • Non-impairment of obligation of contracts / Grant of Franchise


    i. Sec. 10 Art. III of the Constitution
    ii. Sec. 11 Art. XII of the Constitution
    Meralco vs. Province of Laguna, GR No. 131359 dated May 5, 1999

    Doctrines

    • Double Taxation
    i. Kinds
    ii. Modes of eliminating double taxation
    1. RMO No. 72-2010 dated August 25, 2010
    Nursery Care Corporation vs. Acevedo, GR No. 180651 dated July 30, 2014
    CIR vs. S.C. Johnson and Sons, Inc., GR No. 127105 dated June 25, 1999
    Deutsche Bank AG Manila Branch vs. GR No. 188660 dated August 19, 2013

    • Taxpayer’s suit
    Mamba vs. Lara, GR No. 165109 dated December 14, 2009

    • Debt
    i. Rule on Compensation under the Civil Code (Art. 1279)
    ii. Are taxes subject to set-off?
    Francia vs. IAC, GR No. 67649 dated June 28, 1988
    Philex Mining vs. CIR, GR No. 125704 dated August 28, 1988
    Domingo vs. Garlitos, GR No. L-18994 dated June 29, 1963
    Air Canada vs. CIR, GR No. 169507 dated January 11, 2016 (set-off issue)

    • Tax v. Fee
    Smart v. Malvar, Batangas

    2) LOCAL GOVERNMENT CODE:

    • Constitutional Provisions
    • Sec. 5 Art. X, 1987 Constitution - Local Fiscal Autonomy provisions
    Film Development Council of the Philippines vs. Colon Heritage Realty, GR No.
    203754 dated June 16, 2015
    • Common Limitations (ALL CASES)
    • Professional Tax (Sec. 139) (ALL CASES)
    • Amusement Tax (Sec. 140) as amended by RA No. 9640 dated May 21, 2009
    (ALL CASES)
    • Authority to Adjust Tax Rates (Sec. 191)
    Mindanao Shopping Destination Corporation vs. Duterte, GR No. 211093 dated
    June 6, 2017
    • Sec. 95
    • Sec. 96
    • EXCLUDE – Business Tax

    3) REAL PROPERTY TAXATION:

    • Classifications
    • Definitions
    • Important Definitions (Sec. 199)
    • Real Property for RPT Purposes (415 NCC)
    • Machineries vs. 415 of the NCC
    Caltex Philippines, Inc. vs. CBAA – GR No. 50466, May 31, 1982
    Manila Electric Co. vs. CBAA L-47943, May 31, 1982
    Manila Electric Company vs. The City of Assessor and City Treasurer of
    Lucena City, GR No. 166102 dated August 5, 2015.
    Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil, GR No.
    183416 dated October 5, 2016.
    Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas, GR No.
    180110 dated May 30, 2016.
    • Exemptions from RPT (Sec. 234)
    • Protest
    • Appeal with the LBAA (Sec. 226)
    • Payment under Protest (Sec. 252)
    • Erroneous and illegal assessment

    4) TRANSFER TAXES – TRAIN

    • Situs
    • Sec. 85 (B) (C) (D) (E)
    • Sec. 104
    • Inclusions
    • Deductions
    • Sec. 87 - Exclusion
    • Payment Before Delivery by Executor Sec. 94
    Marcos II vs. CA 273 SCRA 47 97 (Approval of Probate Court)
    • Date of Death Valuation Principle
    Dizon vs. CTA (GR No. 140944 dated April 30, 2008)
    • 2 ways government claiming deficiency tax liability
    CIR vs. Pineda (21 SCRA 105)
    5) DONOR’S TAX

    • Transfer for Less than adequate and full consideration (Sec. 100) (RR No. 6-2008
    on shares of stock as amended by RR 6-2013) (as amended by RA No. 10963)
    • TRAIN amendments
    • Ordinary course of business (Bona Fide – Free From Any Donative Intent –
    Arm’s Length)
    • Rule on Political Contributions [Sec. 99C]
    • Renunciation of share in the conjugal partnership or absolute community; and,
    hereditary estate (Sec. 11 RR No. 2-03)
    • Gift Splitting
    • Exemption of Certain Gifts (Sec. 101) (as amended by RA No. 10963)

    6) REMEDIES

    • CIR vs. Fitness By Design, Inc., GR No. 215957 dated November 9, 2016
    • Fitness By Design, Inc. vs. CIR (GR No. 177982 dated October 17, 2008)

    • Letter ot Authority
    CIR vs. Sony Phils, Inc. G.R. No. 178697, November 17, 2010
    CIR vs. De La Salle, GR No. 198841 dated November 9, 2016
    Medicard Philippines, Inc. vs. CIR, GR No. 222743 dated April 5, 2017

    • Assessment and Collection of Internal Revenue Taxes


    CIR vs. United Salvage and Towage (Phils.), Inc. (GR No. 197515 dated
    July 2, 2014)
    CIR vs. Asalus Corporation (GR No. 22150 dated February 22, 2017)
    CIR vs. Philippine Daily Inquirer, Inc., (GR No. March 22, 2017)
    CIR vs. Metro Star Superama, Inc., G.R. No. 185371, December 8, 2010
    CIR vs. BASF Coating + Inks Phils., Inc. (GR No. 198677 dated
    November 26, 2014)

    • Waiver of the Statute of Limitations


    New Requirements under RMO 14-2016 dated April 4, 2016
    Phil. Journalists, Inc. vs. CIR (GR No. 162852, December 16, 2004)
    CIR vs. Kudos Metal (GR No. 178087, May 5, 2010)
    RCBC vs. CIR (GR No. 170257, September 7, 2011)
    CIR vs. Next Mobile, Inc. (GR No. 212825 dated December 29, 2015)

    • Due Process and Pre-assessment Notice


    CIR vs. Asalus Corporation (GR No. 22150 dated February 22, 2017)
    CIR vs. Fitness By Design, Inc., (GR No. 215957 dated November 9, 2016)
    CIR vs. Metro Star Superama, Inc., G.R. No. 185371, December 8, 2010
    Samar-I Electric Cooperative vs. CIR, GR No. 193100 dated December
    10, 2014
    • CIR vs. First Express Pawnshop (GR Nos. 172045-06 dated June 16, 2009)
    • CIR vs. Liquigaz Philippines Corporation, GR No. 215534 dated April 18, 2016
    • PAGCOR vs. BIR, GR No. 208731 dated January 27, 2016
    • Allied Banking Corporation vs. CIR (GR No. 175097 dated February 5, 2010)
    • Republic vs. Hizon (GR No. 130430 December 13, 1997)
    • Spouses Pacquiao vs. the CTA, GR No. 213394 dated April 6, 2016

    • Criminal Cases:
    Ungab vs. Cusi (97 SCRA 877)
    CIR vs. CA (257 SCRA 200)
    CIR vs. Pascor Realty (GR No. 128315 dated June 29, 1999)

    • Republic vs. Patanao (GR No. L-22356, July 21, 1967)


    • Castro vs. CIR (GR No. L-12174, April 26, 1962)

    • Refunds:

    • Taxpayer/withholding agent
    CIR vs. Procter & Gamble (204 SCRA 377)
    CIR vs. Smart Communications, Inc. (GR Nos. 179045-46, August 25,
    2010)
    Honda Cars Philippines, Inc. vs. Honda Cars Technical Specialist and
    Supervisors Union (GR No. 204142 dated November 19, 2014)
    CIR vs. Philippine Associated Smelting and Refining Corporation, GR No.
    186223 dated October 1, 2014

    • Requisites for a valid claim for refund / Creditable Withholding Tax Cases
    CIR vs. Meralco, GR No. 181459 dated June 9, 2014
    CIR vs. Far East Bank GR No. 173854 March 15, 2010
    CIR vs. PNB, GR No. 180290 dated September 29, 2014

    • Refunds of Corporate taxpayers/Irrevocability Rule


    Systra Phils. Inc. vs. CIR (GR No. 176290, September 21, 2007) BPI
    IMPSA Construction Corporation vs. CIR (CTA EB Case No. 685, May
    24, 2011)
    CIR vs. Rhombus Energy Incorporated (CTA EB Case No. 803, October
    11, 2012)
    Winbrenner & Inigo Insurance Brokers, Inc. (GR No. 206526 dated
    January 28, 2015)
    Republic vs. Team (Phils.) Energy Corporation, (GR No. 188016 dated
    January 14, 2015) – read also concurring opinion of CJ Sereno

    • BDO vs. Republic, GR No. 198756 dated August 16, 2016


    • Guagua Electric Light vs. CIR (GR No. L-23611, April 24, 1967)
    • Abatement of Tax
    Asiatrust Development Bank, Inc. vs. CIR, GR No. April 19, 2017

    7) CTA JURISDICTION:

    • Banco De Oro vs. Republic (GR No. 198756, January 13, 2015) and resolution on
    the Motion for reconsideration (GR No. 198756 dated August 16, 2016)
    • City of Manila vs. Grecia-Cuerdo, GR No. 175723 dated February 4, 2014

    • Codal Provisions
    Sec. 203
    Sec. 204
    Sec. 205
    Sec. 222
    Sec. 223
    Sec. 235
    Sec. 229

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