TAXATION | General Principles A. Definition and Concept of Taxation 8, Nature and Characteristics of Taxation OR vs. Algue, Inc, GR Mo. 28896 dated February 17, 1988 Roxas vs. CTA, GR Mo. L-25043 dated April 26, 1963 Sison, Ir. vs. Ancheta, GR No, L-59631 dated July 25, 1886 Tan Tiong Bio vs, CIR, GR No. 15778 dated April 23, 1962 C. Purpose of Taxation 4. To raise revenues 2. Regulatory / Special 3, Others Philippine sirines, in. vs, Edu, GR No, 41383 dated August 15, 1988 Osmena vs. Orbos, GR Mo. 99885 dated March 34, 1983 ‘Caltex Phils., Inc, vs. COA, GR No. 92535 dated May 8, 1992 D. Principles of sound tae system 1. Flecal adequacy 2, Administrative feasi 3. Theoretical justice E. Thaory and basis of taxation 1. Lileblaod theary 2, Necessity theory 3, Benefits Protectian theory 4, lueitdiction aver subject and objects (From SC Syllabus) Gomez vs. Palomar, GR No, L-29645 dated October 29, 1968 Lorenzo vs. Posadss, GR No. 43082 dated June 18, 1937 F. Aspacts or Stages of Taxation [include refund from $¢ Syllabus) G. Tax compared to the follzwing: 1. Polite power and Erninent Domain 2, Toll Fee i, Sac, 155 of the Local Government Code; 3. Lisease Fees of Charges Philippine Alrlings, Inc. vs, Edu, GA No, 161383 dated August 15, 1588 Angalos University Foundation vs, City of Angeles, GR Ne, 18899 dated June 27, 2012 City ef tile vs. Villanueva, GA Ne. L-12695 dated Marek 23, 1959 4. Special Aseassment i, See, 290 of the Local Government Code Republit vs, Baceiéd-Murtia Milling Co. Ine, GA Nb, L-19824.26 dated July 9, 1999 5. Toll Feas i, Sec. 155 of the Local Government Code Dinr vs, Secretary of Finance, GR No. 183007 dated July 18, 2021 6. Customs Duties Garcia vs. The Executive Secretary, GR No. 101273 dated July 3, 19927, Debt i, Rule on Compensation under the Civil Cade (Art. 1279) |i, Are taxes subject to set-off? Francia vs. IAC, GR No. 67649 dated June 28, 1988 Philex Mining ws. CIR, GR No. 125704 dated August 28, 1988 Domingo vs. Garlitos, GR No. L-18994 dated June 29, 1963 Air Canadia vs, CIR, GA No, 169507 dated January 11, 2016 (set-off issue) H, Other Principles and Doctrines 1. Double Texation | Kinds ii, Modes of eliminating double taxation 1 RMO No. 72-2010 dated August 25, 2010 2. AMO No. 8-201? dated October 24, 2010 CIR vs. Solidbank, GR Mo. 148191 dated Nowember 25, 2003 Nursery Care Corporation vs. Acevedo, GR No, 180651 dated July 30, 2014 CIR Ws. S.C. Johnson and Sons, ne. GR No. 127105 dated June 25, 1999 Beutsche Bank AG Manila Branch ws, CIR G8 No. 188660 dated August 19, 2013 2. Taxpayer's suit Mamba ws, Lara, GA No. 165108 dated December 14, 2008 3. Classification of Taxes ferent Cla 8 Separate Opinion of Justice Bersamin in CR vs, Pilipinas Shall, GR No. 188497 dated February 19, 2014 4, Construction and applicability of tax laws IR vs. Filipinas Compania De Seguros, GR No. L-14860 dated mpril 29, 1560 CR ws, CA, GR No, 115349 dated April 18, 1957 Manila International Airport Authority ¥s, CA, GR No, 155650 dated July 20, 2006 5. Tax Amnesty i Nature and Benefits | Old Amnesty Laws - RA No. S480 dated May 24, 2007 and RA No. 9355 dated March 20, 2007 1. Administrative Amnesty ~ “Last Priarity in Tax Audit” 6. law v6. Regulation Sacratary af Finance vs, Philippine Tobseco Institute, Ine., GR No, 210251 dated April 17, 2017 | Inherent imitations 1. Public Purpose Pascual vs. Secretary of Public Works, Gi No, L-10005 dated December 29, 1960 2. Legislative in Nature i. Delagation to Local Gavernment Units ik Delegation to the President 41. $ec, 2812] Article Wl of the Constitution 12. Flexible Tariff Clause - See. 401 of the T: li, Delegation te administrative agencies Pepsi Cola Botting Go, of the Phils. vs, Municipality of Tanauan, GA No, \-32156 dated Febmuary 27,1576 Abakada Guro Party List vs. Executive Secretary, GR No. 168056 dated September 1, 2005 and Customs CadeGarcia vs. The Executive Secretary, GA No, 101273 dated July 3, 1992 CR vs. CA, GR No, 119762 dated August 29, 1996, 2. Territorial |. Rule on situs of taxation of different kinds of taxes 4. International Comity i, See. 2 Art Il of the Constitution |i, See, 22(b)17%[a) of the HIRE ii Sue, 199 of the Local Government Code 5. Exemption ol Government entities, agencies and instrumentalites i, See, 29(C) af the NiRC fi, See. 1330) af the Local Gavernmant Code ‘Manila International Airport Authority vs. CA, Git No, 155650 dated July 20, 2006 J Constitutional Linitations 1. Bue Process and Equal Frotaction Tan vs. Del Rasario, GR No. 109280 dated October 2, 1924 PAGCOR vs. The BIR, Gh No. L72087 dated March 15, 2012 2. Prohibition against Imprisonment for non-payment of gall tax i, See, 20 Art, ill of the Constitution |. Community Tax under the Local Government Code 3. Uniformity and Equality of Taxation |. See. 28(} art. viel the Constitution Tolentino vs. Secretary of Finance, GR No. 115455 dated October 30, 1995 Abakada Gute Party List vs. Executive Secretary, GR Mo, 168056 dated Sentember 1, 2005 Tan vs. Del Rosario, GR No. 109280 dated Cctober 3, 1954 4, Quthority of the President to impose tariff rates i. See. 26(2) Article Vi of the Constitution \\ Flgcbie Tariff Clause ~ Sec, 401 of the Taviff and Custorns Code 5, Narrimpairmert of obligation of contracts / Grant of Franchise i, See. 10 At. lof the Constitution {i, See. LL Art. SII of the Constitution Meralco vs, Province of Laguna, GR No, 131359 dated May 5, 1992 Smart Cammunications, Ine, vs.City of avao, GA Ho, 15544 dated September 16, 2008 6. Infringement of Religious Freedom i. See. § Art llofthe Constitution Ammatican Bible Society vs, City af Manila, G2 No, L-9637 dated April 30, 1957 Tolentino-vs. Secretary of Finance, GR Ne. 115455 dated Oetober 30, 1995 7. Infringement of Press Freedom \. $20.4 01 ILof the Constitutian Tolentina vs. Secretary of Finance, GR No, 115455 dated October 30, 1995 8, Exemption cf Religious, Charitable and Educational Institutlons from tex |, See. 28(3) Art, Wiel the Constitution fi, See, 4 (3) and (4) art. XIV of the Constitution iii Sees. 2748] and 30 of the AIRC COR vs. C2, GR No. 124043 dated October 14, 1988 ung Center of the Philippines vs. Quezon City, GA No. 144104 dated June 29, 2004