Professional Documents
Culture Documents
Jon Ligon
Lyceum College of Law
i. TAXATION
ii. TAXES
I. INHERENT LIMITATIONS
A. Public Purposes
1. Meaning of public purpose
2. Cases: Lutz v Araneta 98 Phil. 48
Pascual v Sec. Of Public Works 110 Phil. 331
B. Taxing power may not be delegated
1. In general Delegata potestas non potest delegari
2. Exceptions
3. Cases: Phil Comm. Satellite Corp. v. Alcuaz 180 SCRA 218
Meralco v. Prov. Of Laguna 306 SCRA 750
Pepsi-Cola Co. v City of Butuan 24 SCRA 789
Smith Bell & Co. v CIR, L-28271 July 25, 1975
C. Exemption of government agencies
1. Reason for the exemption
2. Exception
a. S27(C) as amended by RA 9337
b. S30(I) NIRC
c. S32(B)(7)(b)
3. Exemptions on GOCCs
a. Philippine Ports Authority vs. City of Iloilo GR No.
109791, July 14, 2003
b. MIAA vs. CA GR 155650 July 20, 2006
c. Philippine Fisheries Development Authority vs. CA GR
169836 July 31, 2007
D. International Comity
- in par parem, non habet imperium
E. Territoriality or Situs of Taxation
1. Meaning and scope of limitation
2. Situs of Taxation
a. Meaning
b. Determination of Situs
c. Situs of subjects of taxation
Tax I Syllabus SY 2016 2017 3 Atty. Jon Ligon
Lyceum College of Law
I. IN GENERAL
A. Definition
B. Kinds of Exemption
C. Rationale of giving tax exemption
D. Nature of power to grant tax exemption
E. Grounds for tax exemption
F. Examples of Exemption
1. Constitutional Exemption
2. Legislative grant of exemption
3. Exemption created by Treaty
G. Cases: CIR v Botelho
Shipping Corp. 20 SCRA 487
CIR v CTA, GCL Retirement Plan, 207 SCRA 487
CIR v Guerrero, 21 SCRA 180
Phil. Acetylene v CIR, 20 SCRA 1056
Maceda v Macaraig, Jr 197 SCRA 771
Sea-Land Service v. CA 357 SCRA 441
A. General rule
B. Applicability to Claims for Refund
C. When exemption statutes are liberally construed
D. Cases: E. Rodriguez, Inc. v Collector 28 SCRA 119
Republic Flour Mills v CIR, 31 SCRA 148
Wonder Mechanical Engineering v CTA 64 SCRA 555
Luzon Stevedoring Corp. v CTA 163 SCRA 647
Floro Cement v Hen. Gorospe 200 SCRA 480
CIR v Ledesma 31 SCRA 95
Resins, Inc. v Auditor Gen. 25, SCRA 754
Tax I Syllabus SY 2016 2017 5 Atty. Jon Ligon
Lyceum College of Law
A. Statutes
B. Revenue Regulations
C. Revenue Memorandum Circulars/Orders
- BIR Revenue Administrative Order (RAO) No. 2-2001
D. BIR Rulings
- BIR Revenue Administrative Order (RAO) No. 2-2001
- Revenue Regulation 5-2012
E. Opinions of the Secretary of Justice
F. Legislative Materials
G. Court Decision
A. BIR-RR
1. Authority to promulgate. S244
2. Specific provisions to be contained in RR. S245
3. What is the force and effect of RR?
Art. 7, Civil Code
Asturias Sugar Central v Comm., 29 SCRA 617
MANDATORY REFERENCE