G.R. No. 136975 – 494 Phil. 306 – 454 SCRA 301 – Taxation Law – Tax Collection – Assessment Remedial Law – Evidence – Documentary Evidence Best Evidence Rule in Taxation vs Best Evidence Rule under the Rules of Court In 1989, an informant informed the Counter-Intelligence Division of the Economic […]
Taxation
39 posts
G.R. No. 78953 – 276 Phil. 914 – 199 SCRA 825 – Taxation Law – NIRC Remedies – 50% Penalty for Fraudulent Returns In 1977, Victoria Javier received a $1 Million remittance in her bank account from her sister abroad, Dolores Ventosa. Melchor Javier, Jr., the husband of Victoria immediately […]
G.R. No. 166387 – 596 Phil. 229 – 576 SCRA 212 – Taxation Law – NIRC Remedies – Assessment – Assessment Notice – Content of Formal Assessment Notice In 1997, Enron Subic Power Corporation received a pre-assessment notice from the Bureau of Internal Revenue (BIR). Enron allegedly had a tax deficiency of […]
G.R. No. L-6093 – 94 Phil. 387 – Taxation Law – Basic Principles – Scope and Limitation of Taxation – Equal Protection Clause In 1946, the municipal council of Cordova, Cebu issued an ordinance which imposed, among others, an annual tax of P150.00 upon the occupation or the exercise of […]
G.R. No. 172087 – 660 Phil. 636 – 645 SCRA 338 – Taxation Law – Income Taxation – Corporate Taxpayers – PAGCOR is not exempt from income taxation Political Law – Equal Protection Clause The Philippine Amusement and Gaming Corporation (PAGCOR) was created by P.D. No. 1067-A in 1977. Obviously, […]
G.R. No. L-67649 – 162 SCRA 753 – Taxation Law – General Principles – Set-off of Taxes Not Allowed Engracio Francia was the owner of a 328 square meter land in Pasay City. In October 1977, a portion of his land (125 square meter) was expropriated by the government for […]
G.R. No. L-19153 – 43 Phil. 597 – Taxation Law – Estate Tax – Deductions – Judicial Expenses Civil Law – Succession – Deductions from the Estate In August 1921, Carmen Johannes died leaving an estate of about P109k deposited in the Philippine National Bank. At the time of her […]
G.R. No. L-30159 – 233 Phil. 26 – Taxation Law – Local Taxation – Taxes Levied By a Province – Sand and Gravel Fee In 1968, the Municipality of San Fernando, La Union, undertook road constructions. It sent its trucks to the nearby Municipality of Luna, La Union, to gather […]
G.R. No. 154993 – 510 Phil. 750 – 474 SCRA 258 – Taxation Law – Tax Remedies – Local Taxation – Original & Appellate Jurisdiction in Tax Cases In 1998, BA Lepanto Condominium Corporation (Lepanto) received a tax assessment in the amount of P1.6 million from Luz Yamane, the City […]
G.R. No. 105208 – 244 SCRA 446 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Refund The Philippine American Life Insurance Co. (Philamlife) as a corporation has been paying quarterly income taxes. In 1983, it paid the following: a) Quarter 1 (May 30, 1983) – P3.2 […]
G.R. No. 152532 – 504 Phil. 407- 467 SCRA 137 – Taxation Law – NIRC Rules of Procedure – Abatement Defined In July 1987, Commissioner of Internal Revenue (CIR) Bienvenido Tan, Jr. issued an assessment against San Miguel Corporation (SMC) demanding payment of P342 million in taxes. SMC filed a […]
G.R. No. 127777 – 374 Phil. 474 – 316 SCRA 118 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period for Violations against the Tax Code In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July 16, 1984, […]
G.R. No. L-41919-24 – 186 Phil. 604 – 97 SCRA 877 – Taxation Law – NIRC Rules of Procedure – Tax Evasion – Protest – Criminal Case Against Taxpayer May Be Filed Sans A Final Assessment In July 1974, Quirico Ungab filed his income tax return. He was subjected to […]
G.R. No. L-21731 – 123 Phil. 400 – 16 SCRA 585 – Taxation Law – NIRC Rules of Procedure – Tax Collection – Period to Collect – No need for a final and executory assessment In January 1957, the Collector of Internal Revenue (CIR) made an assessment against Lim Tian […]
G.R. No. 175097 – 625 Phil. 530 – 611 SCRA 692 – Taxation Law – NIRC Rules of Procedure – Exception to the Rules of Procedure Regarding Protest and Appeal In April 2004, the Bureau of Internal Revenue (BIR) issued a preliminary assessment notice (PAN) to Allied Banking Corporation (ABC) […]
G.R. No. 76281 – 279 Phil. 132 – 202 SCRA 125 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Collection On December 16 and 17, 1974, the Commissioner of Internal Revenue (CIR) issued two assessment notices to Wyeth Suaco Laboratories, Inc. (Wyeth) asking the latter […]