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 […]
Basic Principles
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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-36181 – G.R. No. L-36748 – 203 Phil. 173 – 117 SCRA 804 – Taxation Law – Basic Principles – Courts Cannot Issue Mandamus to Compel CIR to Collect Taxes In 1967, Juan Maniago informed the Commissioner of Internal Revenue (CIR) that MERALCO Securities Corporation did not pay […]
G.R. No. 13307 – 39 Phil. 567 – Taxation – Principle of Non-Interference; Tax Laws Do Not Impair Contracts In 1913, La Insular and Manuel Nubla had a contract whereby Insular will deliver 2 to 5 boxes of cigarettes to Machuca at P172.00 per box. Each box contains 2000 pieces […]
G.R. No. L-22814 – 24 SCRA 789 – Political Law – Municipal Corporations – Power to Tax – Municipal Corporations cannot impose import duties Taxation – Basic Principles – Uniformity in Taxation In 1960, Ordinance No. 110 was passed in Butuan. It was later amended by Ordinance 122. This Ordinance imposes […]
G.R. No. L-26379 – 141 Phil. 621 – 30 SCRA 968 – Political Law – General Principles – Elements of a State – Sovereignty – The Philippines has Sovereignty over US Military Bases within Philippine Territory – Doctrine of Auto-Limitation Taxation Law – Situs of Taxation – Income Taxation – […]