G.R. No. 185371 – 652 Phil. 172 – 637 SCRA 644 – Taxation Law – NIRC Procedure – Pre-Assessment Notice – Due Process Requirement In January 2001, a revenue officer was authorized to examine the books of accounts of Metro Star Superama, Inc. In April 2002, after the audit review, […]
Taxation
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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 […]
Taxation Law – Due Process Requirement In November 1998, the Bureau of Internal Revenue, through one of its Revenue District Office conducted a tax investigation on the books of accounts of A. Brown Co., Inc. (ABCI) for the period of 1997. The examiner found that ABCI is liable for a […]
G.R. No. 178697 – 649 Phil. 519 – 635 SCRA 234 – Taxation Law – Coverage Period of a Letter of Authority In November 1998, the Commissioner of Internal Revenue issued a Letter of Authority numbered 19734 (LOA 19734) which authorized certain revenue examiners to examine Sony Philippines’ books of […]
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-31156 – 69 SCRA 460 – Taxation – Delegation to Local Governments – Double Taxation Pepsi Cola has a bottling plant in the Municipality of Tanauan, Leyte. In September 1962, the Municipality approved Ordinance No. 23 which levies and collects “from soft drinks producers and manufacturers a tax […]
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 – […]