Professional Documents
Culture Documents
JD-TAX2 JD4301
AY 2018-2019
A. Concept
B. Characteristics of a VAT
RR 16-2005, §4.105-2.
1. Destination Principle
NIRC, §110(A)
Commissioner of Internal Revenue v Seagate Technology, G.R. No. 153866,
February 11, 2005
Abakada Guro Party List v Ermita, G.R. Nos. 168056, 168207, 168461, 168463 &
168730, September 1, 2005.
NIRC, §110(A)(3)
RR 16-2005, §4.110-1.
CIR v. Benguet Corporation, G.R. Nos. 134587 & 134588, July 14, 2006
D. Persons liable
NIRC, §105
RR 16-2005, §4.109-1(B)(1)(x)
RR 16-2005, §4.105-1
RR 16-2011 (Oct. 27, 2011)
1
PMREYES
JD-TAX2 JD4301
AY 2018-2019
RR 16-2005, §4.105-3
CIR v. Magsaysay Lines, G.R. No. 146984, July 28, 2006
Lapanday Foods Corporation v. Commissioner of Internal Revenue, CTA EB
Case No. 367 (CTA Case No. 7097, January 29, 2009
Waterfront Philippines, Inc. v. Commissioner of Internal Revenue, CTA Case
No. 8024, November 13, 2012
Kepco Philippine Corporation v. Commissioner of Internal Revenue, CTA Case
No. 8319, November 7, 2013
Commissioner of Internal Revenue v. Ongtengco, CTA EB Case No. 995 (CTA
Case No. 8190), June 30, 2014
Commissioner of Internal Revenue v Court of Appeals & Commonwealth
Management and Services Corporation, G.R. No. 125355, March 30, 2000.
Commissioner of Internal Revenue v. Sony Philippines, G.R. No. 178697,
November 17, 2010
NIRC,§106
NIRC,§106(A)(1)
RR 16-2005, §4.106-1 to §4.106-3
RR 16-2005, §4.109-1(B)(1)(x)
RR 16-2005, §4.106-3 to §4.106-4
RR 16-2011 (Oct. 27, 2011)
RR 13-2012
NIRC, §106(A)(2)
RR 16-2005, §4.106-5
RR 6-2012 (Apr. 2, 2012)
RR 5-2013 (Mar. 21, 2013)
Commissioner v Benguet Corporation, G.R. Nos. 134587 & 134588, July 8, 2005.
2
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §106(A)(2)(a)(1)
NIRC, §106(A)(2)(a)(2)
RR 16-2005, §4.106-5(a)(5)
RMC 74-99
RMC 50-2007 (Jul. 30, 2007)
RR 2-2012 (Feb. 17, 2012)
NIRC, §106(A)(2)(b)
RR 16-2005, §4.106-6(b)
3
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §106(B)
RR 16-2005, Section 4.106-7
RMC No. 3-2014
Commissioner of Internal Revenue v. Magsaysay Lines, G.R. No. 146984, July 28,
2006
San Roque Power Corp. v. Commissioner of Internal Revenue, G.R. No. 180345,
November 25, 2009
NIRC, §106(C)
RR 16-2005, Section 4.106-8
RR 16-2005, Section 4.106-8(b)(1)
RR 10-2011 ( Jul. 1, 2011)
NIRC, §107(A)
RR 16-2005, Section 4.107-1
Commissioner of Internal Revenue v Seagate Technology, G.R. No. 153866,
February 11, 2005
1. Technical Importation
NIRC, §107(B)
RR 16-2005, §4.107-1
RR 16-2005, §4.107-1(a)
RR 2-2012 (Feb. 17, 2012), §3
NIRC, §108(A)
RR 16-2005, §4.108-1 to §4.108-4
RMC 63-2010 (Jul 19, 2010)
4
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §108(B)
RR 16-2005, §4.108-5
5
PMREYES
JD-TAX2 JD4301
AY 2018-2019
L. VAT-exempt Transactions
NIRC, §109
RA 10378
RA 9238
RA 9994 (Expanded Senior Citizens Act of 2010)
RR 16-2005, §4.109-1
RR 6-2015, as amended by RR 8-2015
RR 13-2008, as amended by RR No. 13-2013, RR 4-2015
RR No. 7-2010, as amended by RR No. 8-2010
RR 16-2011
RMC 30-2009 (May 14, 2009)
RMC 12-2010 (Feb. 12, 2010)
RMC 36-2011 (Aug. 26, 2012)
RMC 32-2012 (Jul. 16, 2012)
RMC 38-2012.
RMC 57-2012 (Nov. 22, 2012)
RMC 55-2014 as amended by RMC No. 66-2014
RMC No. 78-2014
Commissioner of Internal Revenue v. Seagate Technology, G.R. No. 153866,
February 11, 2005
Commissioner of Internal Revenue v. Philippine Health Care Providers, Inc.,
G.R. No. 168129, April 24, 2007.
Hermano (San) Miguel Febres Cordero Medical Education Foundation v.
Commissioner of Internal Revenue, CTA EB Case No. 908 (CTA Case No. 8194),
September 12, 2013
Hermano (San) Miguel Febres Cordero Medical Education Foundation v.
Commissioner of Internal Revenue, CTA Case No. 8194, May 15, 2012
Perpetual Succour Hospital, Inc. v. Commissioner of Internal Revenue, CTA
Case No. 7304, December 1, 2010
6
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §110(A)(1)
NIRC, §110(A)(2)
RR 16-2005, §4.110-1
RR 16-2005, §4.110-3
Taganito Mining Corporation v Commissioner of Internal Revenue, CTA EB
No. 935 and 936, December 16, 2014.
Taganito Mining Corporation v. Commissioner of Internal Revenue, G.R. No.
201195, November 26, 2014
NIRC, §111(B)
RR 16-2005, §4.111-1(b)
NIRC, §111(A)
RR 16-2005, §4.111-1(a)
Fort Bonifacio Development Corporation v Commissioner of Internal
Revenue, G.R. Nos. 175707, 180035, & 181092, November 19, 2014
7
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §110(A)(2)
RR 16-2005, §4.110-2
RR 16-2005, §4.110-2
NIRC, §110(A)(3)
NIRC, §112(A)
RR 16-2005, §4.112-1(a)
RR 16-2005, §4.110-4
RR 16-2005, §4.110-6
NIRC, §110(B)
RR 16-2005, §4.110-7
8
PMREYES
JD-TAX2 JD4301
AY 2018-2019
RR 16-2005, §4.110-8
NIRC, §112(A)
9
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §112(A)
Atlas Consolidated Mining v. Commissioner of Internal Revenue, G.R.
Nos. 141104 & 148763, June 8, 2007
Commissioner of Internal Revenue v. Mirant Pagbilao Corporation,
G.R. No. 172129, September 12, 2008
Commissioner of Internal Revenue v Aichi Forging Company, G.R. No.
184823, October 6, 2010
10
PMREYES
JD-TAX2 JD4301
AY 2018-2019
(1) Exception
NIRC, §112(C)
RMC 54-2014 (Jun. 11, 2014)
Commissioner of Internal Revenue v Aichi Forging Company, G.R. No.
184823, October 6, 2010
Commissioner of Internal Revenue v. San Roque Power Corporation,
G.R. No. 187485, Taganito Mining Corporation v. Commissioner of
Internal Revenue, G.R. No. 196113, Philex Mining Corporation v.
Commissioner of Internal Revenue, G.R. No. 197156, February 12,
2013
Commissioner of Internal Revenue v Team Sual Corporation, G.R. No.
205055, July 18, 2014
Commissioner of Internal Revenue v. Coral Bay Nickel Corporation, CTA
EB No. 1133 (CTA Case No. 8252), Jan. 7, 2015
Team Sual Corporation (formerly: Mirant Sual Corporation) v.
Commissioner of Internal Revenue, and Commissioner of Internal
Revenue v. Team Sual Corporation (formerly Mirant Sual) Corporation),
CTA EB Nos. 649 & 651, March 21, 2012
Total (Philippines) Corporation v. Commissioner of Internal Revenue,
CTA EB No. 1153 (CTA Case No. 8253), October 15, 2015
Hedcor, Inc. v. Commissioner of Internal Revenue, G.R. No. 207575,
July 15, 2015
11
PMREYES
JD-TAX2 JD4301
AY 2018-2019
(1) Exception
12
PMREYES
JD-TAX2 JD4301
AY 2018-2019
NIRC, §112(B)
Associated Swedish Steels v. Commissioner of Internal Revenue, CTA EB No.
854 (CTA Case No. 7850), August 23, 2012
Mindanao I Geothermal Partnership v Commissioner of Internal Revenue,
CTA EB 956 (CTA Case No. 8247), September 16, 2013
Dumex Philippines, Inc. v Commissioner of Internal Revenue, CTA EB Case
No. 917 (CTA Case No. 7790), June 25, 2013
Dumex Philippines v Commissioner of Internal Revenue, CTA Case No. 7790,
April 3, 2012.
SMI-ED Philippines Landholdings, Inc. v Commissioner of Internal Revenue,
CTA EB Case No. 208 (CTA Case No. 6740), February 27, 2008.
SMI-ED Philippines Landholdings, Inc. v Commissioner of Internal Revenue,
CTA Case No. 6740, April 20, 2006
RR 16-2005, §4.112-1(c)
NIRC, §112(E)
RMC 38-2014
13
PMREYES
JD-TAX2 JD4301
AY 2018-2019
R. Invoicing Requirements
NIRC, §113(A)
RR 16-2005, §4.113-1(A)
Kepco Philippines v Commissioner of Internal Revenue, G.R. No. 179961,
January 31, 2011
Southern Philippines Power Corporation v Commissioner of Internal Revenue,
G.R. No. 179632, October 19, 2011
AT&T Communications Services Philippines v Commissioner of Internal
Revenue, G.R. No. 182364, August 3, 2010
Nippon Express (Philippines) Corporation v. CIR, G.R. No. 185666, February 4,
2015
Northern Mindanao Power Corporation v. CIR, G.R. No. 185115, February
18, 2015
NIRC, §113(B)
RR 16-2005, §4.113-1(B)
14
PMREYES
JD-TAX2 JD4301
AY 2018-2019
RR 16-2005, §4.113-2
NIRC, §113(D)
RR 16-2005, §4.113-4
RR 18-2011 (Nov. 21, 2011)
NIRC, §114(C)
RR 16-2005, §4.114-2(a)
RR 16-2005, §4.114-3(b)
15