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Course Outline

Tax II

I. Transfer Taxes
A. Estate Tax
1. General Principles & Determination of the Estate Tax
Sections 84 & 88, Tax Code
Lorenzo vs. Posadas (June 18, 1937)
Revenue Regulations 02-03 (December 16, 2002), Sections 1-9 only
2. Gross Estate
Sections 85 & 104, Tax Code
Collector of Internal Revenue vs. Fisher (January 28, 1961)
Zapanta vs. Posadas (December 29, 1928)
Tuason vs. Posadas (January 23, 1930)
Dison vs. Posadas (November 4, 1932)
Vidal de Roces vs. Posadas (March 13, 1933)
3. Deductions
Section 86, Tax Code
Commissioner of Internal Revenue vs. Court of Appeals and Pajonar (March 22, 2000)
Testate Estate of the late Felix de Guzman vs. de Guzman-Carillo (May 18, 1978)
Dizon in his capacity as Administrator of deceased Fernandez vs. Commissioner of Internal Revenue
(April 30, 2008)
4. Exemptions
Section 87, Tax Code
5. Administrative Requirements
Sections 89-97, Tax Code
Government of the Philippines vs. Pamintuan (October 11, 1930)
Commissioner of Internal Revenue vs. Pineda (September 15, 1967)
Commissioner of Internal Revenue vs. Gonzales (November 24, 1966)
B. Donors Tax
1. General Principles & Determination of the Donors Tax
Sections 98-100,102, and 104, Tax Code
Spouses Gestopa vs. Court of Appeals (October 5, 2000)
Tang Ho vs. The Board of Tax Appeals (November 19, 1955)
Gibbs vs. Collector of Internal Revenue (April 28, 1962)
Pirovano vs. Commissioner of Internal Revenue (July 31, 1965)
2. Exemptions
Section 101, Tax Code

Republic Act 7166, Section 13


Republic Act 9500, Section 25
Republic Act 9521, Section 3
Republic Act 10165, Sections 3-5 & 22-24 only

Revenue Regulations 7-2001 (February 16, 2011)


3. Administrative Requirements
Section 103, Tax Code
Revenue Regulations 02-03 (December 16, 2002), Sections 10-13 only
C. Estates and Trusts
Section 60-66, Tax Code
General Rule on Taxability: Fiduciary or Beneficiary
Personal Exemption Allowed
Decedent's Estate Administration
Revocable Trusts
Income for Benefit of Grantor
Revenue Regulations No. 2 (February 10, 1940), Sections 207-213 only

II. Value-Added Tax


1. Basic Elements
Section 105, 106 (A) & (B), & 108 (A), Tax Code (as amended by Republic Act No. 9337; applies to all
provisions infra)
Commissioner of Internal Revenue vs. Commonwealth Management & Services Corporation (March 30, 2000)
Commissioner of Internal Revenue vs. Magsaysay Lines (July 28, 2006)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)
2. VAT on Importations
Section 107, Tax Code
3. VAT-taxable transactions
Section 106 & 108 (A), Tax Code
Commissioner of Internal Revenue vs. SM Prime Holdings, Inc. (February 26, 2010)
Diaz vs. Secretary of Finance (July 19, 2011)
RMC 16-2013 (February 8, 2013)
4. VAT exempt transactions
Section 109, Tax Code
Republic Act No. 9994 (February 15, 2010)
Republic Act No. 10378 (March 7, 2013)
Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue (January 21, 2010)
Commissioner of Internal Revenue vs. Philippine Health Care Providers, Inc. (April 24, 2007)
Revenue Regulations 16-11 (October 27, 2011)

Revenue Regulations 7-2004 (May 7, 2004)


5. VAT zero-rated transactions
Section 106 & 108 (B), Tax Code
American Express International, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 6099 (April 19, 2002)
Commissioner of Internal Revenue vs. Placer Dome Technical Services, Inc. (June 8, 2007)
Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. (January
22, 2007)
Accenture, Inc. vs. Commissioner of Internal Revenue (July 11, 2012)
Commissioner of Internal Revenue vs. Sekisui Jushi Philippines, Inc. (July 21, 2006)
Commissioner of Internal Revenue vs. Seagate Technology (February 11, 2005)
Commissioner of Internal Revenue vs. Toshiba Information Equipment (August 9, 2005)
Commissioner of Internal Revenue vs. Contex Corporation (July 2, 2004)
6. Input VAT
Section 110, Tax Code
Abakada Guro Party List vs. Ermita (September 1, 2005)
Abakada Guro Party List vs. Ermita (October 18, 2005)
Commissioner of Internal Revenue vs. Acesite (Philippines) Hotel Corporation (February 16, 2007)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)
Revenue Regulations No. 16-05 (September 1, 2005), Section 4-110.4
Revenue Memorandum Circular 57-2013 (August 29, 2013)
7. Withholding, Presumptive, Transitional Input VAT
Section 111, Tax Code
Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue (April 2, 2009; MR on October
2, 2009)
Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue (September 4, 2012)
LVM Construction Corporation vs. Sanchez (December 5, 2011)
8. VAT refunds
Section 112, Tax Code
Commissioner of Internal Revenue vs. Mirant Pagbilao Corporation (September 12, 2008)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (October 6, 2010)
Western Mindanao Power Corporation vs. Commissioner of Internal Revenue (June 13, 2012)
Commissioner of Internal Revenue vs. San Roque Power Corporation (February 12, 2013)
Nippon Express (Philippines) Corporation vs. Commissioner of Internal Revenue (March 13, 2013)
Bonifacio Water Corporation vs. Commissioner of Internal Revenue (July 22, 2013)
9. VAT on real properties
Revenue Regulations 10-11 (July 1, 2011)
10. Administrative provisions
Section 113-115, Tax Code
Also read
Revenue Regulations 16-05 (September 1, 2005)
Revenue Regulations 04-07 (February 7, 2007)

III. Other Business Taxes


A. Percentage Tax
Sections 116-128, Tax Code (as amended by Republic Act No. 9337)
Republic Act No. 9238 (February 5, 2004)
Republic Act No. 10378 (March 7, 2013)
Commissioner of Internal Revenue vs. Philippine Airlines, Inc. (July 14, 2009)
China Banking Corporation vs. Commissioner of Internal Revenue (February 27, 2013)
Revenue Regulations 9-2007 (July 4, 2007)
Revenue Memorandum Circular 18-2010 (March 1, 2010)
B. Excise Tax
Sections 129-172, Tax Code (as amended by Republic Act No. 10351 dated December 12, 2012)
Republic Act No. 9224 (August 29, 2003)
Republic of the Philippines vs. Caguioa (October 15, 2007)
Silkair (Singapore) Pte., Ltd. Vs. Commissioner of Internal Revenue (February 6, 2008; November 14,
2008; and January 20, 2012)
Exxonmobil Petroleum and Chemical Holdings, Inc.- Phil. Branch vs. Commissioner of Internal
Revenue, (January 19, 2011)
Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation (April 25, 2012)
Philippine Airlines, Inc. vs. Commissioner of Internal Revenue (July 1, 2013)
British American Tobacco vs. Camacho (August 20, 2008)
Commissioner of Internal Revenue vs. Fortune Tobacco Corporation (July 21, 2008 and September 28,
2011)
Revenue Regulations 4-2003 (January 29, 2003)
Revenue Regulations 25-2003 (September 16, 2003)
Revenue Regulations 17-2012 (December 21, 2012)
C. Documentary Stamp Tax
Sections 173-201, Tax Code (as amended by Republic Act No. 9243)
Republic Act 9648 (June 30, 2009)
Commissioner of Internal Revenue vs. Filinvest Development Corporation (July 19, 2011)
Philippine Banking Corporation vs. Commissioner of Internal Revenue (January 30, 2009)
Philacor Credit Corporation vs. Commissioner of Internal Revenue (February 6, 2013)
Revenue Regulations 7-2009 (July 29, 2009)
Revenue Regulations 13-2004 (December 23, 2004)
Revenue Regulations 6-2001 (July 31, 2001)

IV. Remedies
1. Tax Administration
Sections 2-3, 9-20, 232-235, 244-246, and 290, Tax Code
DOF Order No. 007-02 (May 7, 2002)
Revenue Regulations 17-2013 (September 27, 2013)
Revenue Regulations 5-2012 (April 2, 2012)
Revenue Regulations 14-2008 (November 26, 2008)
Revenue Regulations 16-2002 (October 11, 2002)
Revenue Memorandum Circular 22-2012 (May 7, 2012)
BIR Ruling No. 370-2011 (October 7, 2011)
2. Powers of the Commissioner of Internal Revenue
Sections 4-8, Tax Code
Republic Act No. 10021
Fitness By Design, Inc. vs. Commissioner of Internal Revenue (October 17, 2008)
Commissioner of Internal Revenue vs. Aquafresh Seafoods, Inc. (October 20, 2010)
Commissioner of Internal Revenue vs. Hantex Trading Co., Inc. (March 31, 2005)
Revenue Regulations 10-2010 (November 6, 2010)
Revenue Regulations 11-2006 (June 15, 2006) as amended by Revenue Regulations 4-2010
(February 24, 2010) and Revenue Regulations 14-2010 (November 25, 2010)
Revenue Memorandum Order 2-2013 (February 18, 2013)
Revenue Memorandum Order 10-2013 (April 17, 2013)
3. Power/Remedy of Assessment
Sections 56 and 71, Tax Code
Bonifacio Sy Po vs. Court of Tax Appeals (August 18, 1988)
Collector of Internal Revenue vs. Benipayo (January 31, 1962)
Meralco Securities Corp. vs. Savellano (October 23, 1982)
Republic vs. Hizon (December 13, 1999)
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010)
Commissioner of Internal Revenue vs. Sony Philippines, Inc. (November 17, 2010)
Revenue Regulations 12-99 (September 6, 1999)
Revenue Memorandum Order 5-2009 (January 22, 2009)
Revenue Memorandum Order 69-2010, August 11, 2010
Revenue Memorandum Order 55-2010 (June 15, 2010)
Revenue Memorandum Circular 40-2003 (July 7, 2003)
4. Prescription of governments right to assess
Sections 203, and 222-223, Tax Code
Commissioner of Internal Revenue vs. Goodrich Phils., Inc. (February 24, 1999)
Basilan Estates, Inc. vs. Commissioner of Internal Revenue (September 25, 1967)
Tupaz vs. Ulep (October 1, 1999)
Nava vs. Commissioner of Internal Revenue (January 30, 1965)
Republic of the Philippines vs. Court of Appeals (April 30, 1987)
Commissioner of Internal Revenue vs. Western Pacific Corporation (May 27, 1965)
Commissioner of Internal Revenue vs. Primetown Property Group, Inc. (August 28, 2007)
Republic of the Philippines vs. Marsman Development Company (April 27, 1972)
Commissioner of Internal Revenue vs. Phoenix Assurance Co., Ltd. (May 20, 1965)
Butuan Sawmill, Inc. vs. Court of Tax Appeals (February 28, 1966)
Commissioner of Internal Revenue vs. Ayala Securities Corporation (March 31, 1976)
Philippine Journalists, Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Kudos Metal Corporation (May 5, 2010)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (September 7, 2011)
Republic of the Philippines vs. Lim de Yu (April 30, 1964)
Republic of the Philippines vs. Heirs of Cesar Jalandoni (September 20, 1965)

Aznar vs. Court of Tax Appeals (August 23, 1974)


Commissioner of Internal Revenue vs. Ayala Securities Corporation (November 21, 1980)
Revenue Memorandum Circular 29-2012 (June 29, 2012)
5. Imposition of penalties
Sections 247-252, Tax Code
Philippine Refining Company vs. Court of Appeals (May 8, 1996)
Commissioner of Internal Revenue vs. Republic Cement Corp. (August 10, 1983)
Cagayan Electric Power & Light Co., Inc. vs. Commissioner of Internal Revenue (September 25, 1985)
Commissioner of Internal Revenue vs. Air India (January 29, 1988)
Revenue Regulations 12-99 (September 6, 1999)
Revenue Memorandum Order 19-2007 (August 10, 2007)
6. Criminal action and other penalties
Sections 253-280, Tax Code
Republic of the Philippines vs. Patanao (July 21, 1967)
Ungab vs. Cusi (May 30, 1980)
Commissioner of Internal Revenue vs. Court of Appeals (June 4, 1996)
Commissioner of Internal Revenue vs. Pascor Realty and Development Corporation (June 29, 1999)
Adamson vs. Court of Appeals (May 21, 2009)
People of the Philippines vs. Gloria Kintanar (CTA Crim. Case No. 006, December 3, 2010; affirmed by the
Supreme Court in a minute resolution [GR No. 196340] dated February 2012)
People of the Philippines vs. Santos (CTA Criminal Case No. O-012, January 16, 2013)
7. Prescription of criminal action
Section 281, Tax Code
Lim, Sr. vs. Court of Appeals (October 18, 1990)
8. Informers reward
Section 282, Tax Code
Revenue Regulations 16-2010 (November 25, 2010)
9. Power/Remedy of Collection
Collection in cases where assessment has become final and unappelable
Section 205, Tax Code
Republic Act 9282
Commissioner of Internal Revenue vs. Hambrecht & Quist Philippines, Inc. (November 17, 2010)
Dayrit vs. Cruz (September 26, 1988)
Marcos II vs. Court of Appeals (June 5, 1997)
Republic of the Philippines vs. Lim Tian Teng Sons & Co., Inc. (March 31, 1966)
Yabes vs. Flojo (July 20, 1982)
Tax Lien
Section 219, Tax Code
Commissioner of Internal Revenue vs. National Labor Relations Commission (November 9, 1994)
Compromise & Abatement
Section 204, Tax Code
Rovero vs. Amparo (May 5, 1952)
Revenue Regulations 30-2002 (December 16, 2002)
Revenue Regulations 13-01 (September 27, 2001) as amended by Revenue Regulations 4-2012 (March
28, 2012)
Revenue Memorandum Order 20-2007 (August 13, 2007)

Civil Remedies for Collection (Distraint & Levy)


Sections 205-217, Tax Code
Injunction
Section 218, Tax Code
Section 11, Republic Act 9282
Revenue Memorandum Order 39-2007 (December 12, 2007)
Revenue Memorandum Order 42-2010 (May 4, 2010)
10. Prescription of governments right to collect
Sections 203, and 222-223, Tax Code
Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Revenue (April 24, 1967)
Vera vs. Fernandez (March 30, 1979)
Republic of the Philippines vs. Limcaco (August 31, 1962)
Republic of the Philippines vs. Ret (March 31, 1962)
Republic of the Philippines vs. Acebedo (March 29, 1968)
Republic of the Philippines vs. Lopez (March 30, 1963)
Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966)
Republic of the Philippines vs. Arcache (February 29, 1964)
Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005)
Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October 17, 2005)
Commissioner of Internal Revenue vs. Philippine Global Communications, Inc. (October 31, 2006)
Bank of the Philippine Islands vs. Commissioner of Internal Revenue (March 7, 2008)
Commissioner of Internal Revenue vs. Capitol Subdivision, Inc. (April 30, 1964)
Protectors Services, Inc. vs. Court of Appeals (April 12, 2000)
11. Taxpayers Remedies
Protest
Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010)
Commissioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010)
Commissioner vs. Azucena Reyes (January 27, 2006)
Commissioner of Internal Revenue vs. Enron Subic Power Corporation (January 19, 2009)
Fluor Daniel Philippines, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006)
Commissioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009)
Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007)
Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012)
Revenue Regulations 12-99 (September 6, 1999)
Revenue Memorandum Circular 39-2013 (April 4, 2013)
Refund
Sections 72, 204, and 229-230, Tax Code
Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965)
Felisa Vda. de San Agustin vs. Commissioner of Internal Revenue (September 10, 2001)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010)
Gibbs vs. Collector of Internal Revenue (February 29, 1960)
Commissioner of Internal Revenue vs. Palanca (October 29, 1966)
Gibbs vs. Commissioner of Internal Revenue (November 29, 1965)
Far East Bank and Trust Company vs. Commissioner of Internal Revenue (May 2, 2006)
Collector of Internal Revenue vs. Sweeney (August 21, 1959)
Philex Mining Corporation vs. Commissioner of Internal Revenue (April 21, 1999)
Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26, 1995)
Philippine Bank of Communications vs. Commissioner of Internal Revenue (January 28, 1999)
Commissioner of Internal Revenue vs. Court of Appeals (January 21, 1999)
Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (May 29, 1995)
Commissioner of Internal Revenue vs. Philippine National Bank (October 25, 2005)
Philam Asset Management, Inc. vs. Commissioner of Internal Revenue (December 14, 2005)

Asiaworld Properties Philippines Corporation vs. Commissioner of Internal Revenue (July 29, 2010)
Commissioner of Internal Revenue vs. Far East Bank & Trust Company (March 15, 2010)
Commissioner of Internal Revenue vs. Smart Communication, Inc. (August 25, 2010)
Commissioner of Internal Revenue vs. Petron Corporation (March 21, 2012)
United Airlines, Inc. vs. Commissioner of Internal Revenue (September 29, 2010)
Revenue Regulations 14-2011 (July 29, 2011)
12. Court of Tax Appeals
Republic Act 9282 as amended by Republic Act 9503
Commissioner of Internal Revenue vs. Isabela Cultural Corporation (July 11, 2001)
Surigao Electric Co. vs. Court of Tax Appeals (June 28, 1974)
Advertising Associates, Inc. vs. Court of Appeals (December 26, 1984)
Commissioner of Internal Revenue vs. Union Shipping Corporation (May 21, 1990)
Oceanic Wireless Network vs. Commissioner of Internal Revenue (December 9, 2005)
City of Makati vs. Commissioner of Internal Revenue (CTA Case No. 641, September 16, 2011)
Festo Holdings, Inc. vs. Commissioner of Internal Revenue (CTA Case No. 8226, September 2, 2011)
Allied Banking Corporation vs. Commissioner of Internal Revenue (February 5, 2010)
Fishwealth Canning Corporation vs. Commissioner of Internal Revenue (January 21, 2010)
Judy Anne L. Santos vs. People of the Philippines and Bureau of Internal Revenue (August 26, 2008)
Philippine Journalists Inc. vs. Commissioner of Internal Revenue (December 16, 2004)
Commissioner of Internal Revenue vs. Leal (November 18, 2002)
Asia International Auctioneers, Inc. vs. Parayno (December 18, 2007)
City of Manila vs. Coca-Cola Bottlers Philippines, Inc. (August 4, 2009)
Commissioner of Customs vs. Marina Sales, Inc. (November 22, 2010)
Philippine British Assurance Company, Inc. vs. Republic of the Philippines (February 2, 2010)
A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals (November 22, 2005)
13. Allotment of Internal Revenue
Sections 283-289, Tax Code
V. Local Taxation
Sections 128-196, Local Government Code
Art. 217-287, Rules and Regulations Implementing the Local Government Code
1. General Principles, Definitions, and Limitations
Sections 128-133, and 186, Local Government Code
Art. 217-222, Rules and Regulations Implementing the Local Government Code
Palma Development Corp. vs. Zamboanga Del Sur (October 16, 2003)
Province of Bulacan vs. Court of Appeals (November 27, 1998)
Quezon City vs. ABS-CBN Broadcasting Corporation (October 6, 2008)
SMART Communications, Inc. vs. The City of Davao (September 16, 2008; MR on July 21, 2009)
First Philippine Industrial Corp. vs. Court of Tax Appeals (December 29, 1998)
Petron Corporation vs. Tiangco (April 16, 2008)
Pelizloy Realty Corporation vs. Province of Benguet (April 10, 2013)
2. Taxing Powers of LGUs
Sections 134-144, 146-149 and 151-164, Local Government Code
Art. 223-240, 241 and 244-252 Rules and Regulations Implementing the Local Government Code
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010)
Yamane vs. BA Lepanto Condominium Corporation (October 25, 2005)
Philippine Basketball Association vs. Court of Appeals (August 8, 2000)
Ericsson Telecommunications, Inc. vs. City of Pasig (November 22, 2007)
DOF Local Finance Circular 01-93

DOF Local Finance Circular 02-93


DOF Local Finance Circular 03-93
3. Situs of Local Taxes
Section 150, Local Government Code
Art. 243, Rules and Regulations Implementing the Local Government Code
Philippine Match Co., Ltd. vs. City of Cebu (January 18, 1978)
Local Finance Circular No. 1-2013 dated January 18, 2013
Bureau of Local Government Finance Opinion dated March 7, 1994
Bureau of Local Government Finance Opinion dated March 29, 1993
4. Collection of Local Taxes
Sections 165-171, Local Government Code
Art. 253-259, Rules and Regulations Implementing the Local Government Code
5. Retirement of Business
Section 145, Local Government Code
Article 241, Rules and Regulations Implementing the Local Government Code
Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005)
6. Exemption from Local Taxes
Sections 192-193, Local Government Code
Art. 282-283, Rules and Regulations Implementing the Local Government Code
Manila Electric Company vs. Province of Laguna (May 5, 1999)
NPC vs. City of Cabanatuan (April 9, 2003)
Batangas Power Corporation vs. National Power Corporation (April 28, 2004)
7. Remedies for the Collection of Local Taxes
Sections 172-191, Local Government Code
Art. 260-281, Rules and Regulations Implementing the Local Government Code
8. Taxpayers Remedies
Sections 194-196, Local Government Code
Art. 284-287, Rules and Regulations Implementing the Local Government Code
Jardine Davies Insurance Brokers vs. Aliposa (February 27, 2003)
Drilon vs. Lim (August 4, 1994)
Coca-Cola Bottlers Phils., Inc. vs. City of Manila (June 27, 2006)
Angeles City vs. Angeles Electric Corporation (June 29, 2010)
VI. Real Property Taxation
1. General Principles and Definitions
Sections 197-200, Local Government Code
Art. 288-291, Rules and Regulations Implementing the Local Government Code
2. Machinery as Real Property
Section 199 (o), Local Government Code
Art. 290 (o), Rules and Regulations Implementing the Local Government Code

Mindanao Bus Co., vs. City Assessor and Treasurer and the Board of Tax Appeals of Cagayan de Oro City
(September 29, 1962)
Caltex (Philippines), Inc. vs. Central Board of Assessment Appeals (May 31, 1982)
Manila Electric Co. vs. Central Board of Assessment Appeals (May 31, 1982)
Board of Assessment Appeals vs. Manila Electric Co. (January 31, 1964)
Local Finance Circular 001-2002 (April 25, 2002)
Bureau of Local Government Finance Opinion dated June 15, 2012
Bureau of Local Government Finance Opinion dated November 28, 2011
Bureau of Local Government Finance Opinion dated December 15, 2006
Bureau of Local Government Finance Opinion dated March 22, 2005
Bureau of Local Government Finance Opinion dated February 17, 2005
Bureau of Local Government Finance Opinion dated August 5, 2004
3. Appraisal and Assessment of Real Property
Sections 201- 231, Local Government Code
Art. 292-322, Rules and Regulations Implementing the Local Government Code
Lopez vs. City of Manila (February 19, 1999)
Tabuena vs. Court of Appeals (May 6, 1991)
4. Imposition of Real Property Tax
Sections 232-233, Local Government Code
Art. 323-324, Rules and Regulations Implementing the Local Government Code
5. Exemption from Real Property Tax
Section 234, and 276-277, Local Government Code
Sections 3 (am) & 91, Republic Act 7942 (March 3, 1995)
Art. 367-368, and 325, Rules and Regulations Implementing the Local Government Code
Fels Energy, Inc. vs. Province of Batangas (February 16, 2007)
Manila International Airport vs. Paranaque City (July 20, 2006)
Philippine Fisheries Development Authority vs. C.A. (July 31, 2007)
Mactan Cebu International Airport Authority vs. Marcos (September 11, 1996)
Government Service Insurance System vs. City Treasurer of Manila (December 23, 2009)
National Power Corporation vs. Province of Quezon (July 15, 2009; MR on January 25, 2010)
Digital Telecommunications Philippines, Inc. vs. City Government of Batangas (December 11, 2008)
City Government of Quezon City Vs. Bayan Telecomunications (March 6, 2006)
City of Pasig vs. Presidential Commission on Good Government (August 24, 2011)
Philippine Reclamation Authority vs. City of Paranaque (July 18, 2012)
Lung Center of the Philippines vs. Quezon City (June 29, 2004)
Provincial Assessor of Marinduque vs. Court of Appeals (April 30, 2009)
Light Rail Transit Authority vs. Central Board of Assessment Appeals (October 12, 2000)
City Assessor of Cebu City vs. Association of Benevola De Cebu, Inc. (June 8, 2007)
Executive Order 27 (February 28, 2011)
Bureau of Local Government Finance Opinion dated February 17, 2010
6. Special Levies
Sections 235-245, Local Government Code
Art. 326-336, Rules and Regulations Implementing the Local Government Code
7. Collection of Real Property Tax
Sections 246-251, and 254-255, Local Government Code
Art. 336-342, and 345-361, Rules and Regulations Implementing the Local Government Code

City Mayor of Quezon City vs. Rizal Commercial Banking Corporation (August 3, 2010)
8. Remedies for Collection of Real Property Tax
Sections 256-270, Local Government Code
Art. 347-361, Rules and Regulations Implementing the Local Government Code
Testate Estate of Concordia Lim vs. City of Manila (February 21, 1990)
Reyes vs. Almanzor (April 26, 1991)
9. Taxpayers Remedies
Section 252-253, Local Government Code
Art. 343-344, Rules and Regulations Implementing the Local Government Code
Camp John Hay Development Corporation vs. Central Board of Assessment Appeals (October 2, 2013)
Talento vs. Escalada (June 27, 2008)
10. Disposition and Allotment of Local Taxes
Sections 271-274, 284-294, Local Government Code
Art. 362-366, 369-392, Rules and Regulations Implementing the Local Government Code
VII. Customs & Duties
1. Organization, Powers, and Jurisdiction of BOC
Sections, 601-609, Tariff and Customs Code
Subic Bay Metropolitan Authority vs. Rodriguez (April 23, 2010)
2. Articles Subject to Duty
Meaning of Importation
Sections1201-1202, Tariff and Customs Code
Classes of Importation
a. Dutiable importation
Section 100, Tariff and Customs Code
b. Prohibited importations
Sections 101 & 1207, Tariff and Customs Code
c. Conditionally - Free Importation
Section 105, Tariff and Customs Code
d. Drawbacks
Section 106, Tariff and Customs Code
3. Rates of Duty
General Rules
Section 104, Tariff and Customs Code
Basis of Duty
Sections 201-205, & 1313, Tariff and Customs Code
Special duties
a. Dumping
Section 301, Tariff and Customs Code
b. Countervailing
Section 302, Tariff and Customs Code
c. Marking
Section 303, Tariff and Customs Code
d. Discriminatory
Section 304, Tariff and Customs Code
Flexible Tariff Rates

Section 401, Tariff and Customs Code


4. Imposition of Duties
Persons liable
Section 1203-1205, Tariff and Customs Code
Declaration
Sections 1301-1307, Tariff and Customs Code
Examination, Appraisal and Classification
Sections 1401-1408, Tariff and Customs Code
Liquidation
Sections 1601-1603, Tariff and Customs Code
5. Remedies of the Government
Jurisdiction
Sections 1206-1207, Tariff and Customs Code
Extrajudicial
Enforcement of Tax Lien
Section 1508, Tariff and Customs Code
Search, Seizure and Arrest
Sections 2201-2212, 2301-2317, 2530-2536, Tariff and Customs Code
Judicial
Post-Entry Audit
Sections 3514-3518, Tariff and Customs Code as amended by R.A. No. 9135
Customs Administrative Order No. 5-2001, November 16, 2001
Surcharges, Fines and Forfeitures
Sections 2501-2529, 3601-3612, Tariff and Customs Code
6. Remedies of the Taxpayer
Abatement & Refund
Sections 1701-1708, Tariff and Customs Code
Protest
Sections 2308-2317, Tariff and Customs Code
Abandonment
Sections 1801-1802, Tariff and Customs Code