This document contains summaries of several Supreme Court of the Philippines cases from March to April 2017 dealing with taxation and remedial law issues. Specifically, it discusses cases related to prescriptive periods on tax assessments, the constitutionality of revenue regulations, whether amounts paid to medical providers are subject to VAT, sending notices to distressed companies, the nullity of provisions of revenue regulations, what constitutes a cause of action, the jurisdiction of courts over tax-related cases, prohibition as a remedy to challenge laws, and the distinction between questions of law and fact.
This document contains summaries of several Supreme Court of the Philippines cases from March to April 2017 dealing with taxation and remedial law issues. Specifically, it discusses cases related to prescriptive periods on tax assessments, the constitutionality of revenue regulations, whether amounts paid to medical providers are subject to VAT, sending notices to distressed companies, the nullity of provisions of revenue regulations, what constitutes a cause of action, the jurisdiction of courts over tax-related cases, prohibition as a remedy to challenge laws, and the distinction between questions of law and fact.
This document contains summaries of several Supreme Court of the Philippines cases from March to April 2017 dealing with taxation and remedial law issues. Specifically, it discusses cases related to prescriptive periods on tax assessments, the constitutionality of revenue regulations, whether amounts paid to medical providers are subject to VAT, sending notices to distressed companies, the nullity of provisions of revenue regulations, what constitutes a cause of action, the jurisdiction of courts over tax-related cases, prohibition as a remedy to challenge laws, and the distinction between questions of law and fact.
This document contains summaries of several Supreme Court of the Philippines cases from March to April 2017 dealing with taxation and remedial law issues. Specifically, it discusses cases related to prescriptive periods on tax assessments, the constitutionality of revenue regulations, whether amounts paid to medical providers are subject to VAT, sending notices to distressed companies, the nullity of provisions of revenue regulations, what constitutes a cause of action, the jurisdiction of courts over tax-related cases, prohibition as a remedy to challenge laws, and the distinction between questions of law and fact.
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Taxation
Commissioner of Internal G.R. No. 213943 Taxation Prescriptive Period on Tax
Revenue Vs. Philippine Daily March 22, 2017 Assessments; fraudulent or Inquirer, Inc. not; Waiver of the Statute of Limitations Hon. Kim S. Jacinto-Henares, G.R. No. 215383 Taxation Constitutionality of in her official capacity as March 8, 2017 RMO No. 20-2013 Commissioner of the Bureau of Internal Revenue Vs. St. Paul College of Makati Medicard Philippines, Inc. vs. GR No. 222743 Taxation Void Final Assessment Notice; Commissioner of Internal April 5, 2017 WON amounts MEDICARD Revenue earmarked and paid to the medical service providers part of its gross receipts for VAT purpose Bureau of Internal Revenue, G.R. No. 224764 Taxation BIRs act of sending a notice et al vs. Lepanto Ceramics April 24, 2017 of informal conference and Inc Formal Letter of Demand to a Distressed Company Secretary of Finance Cesar V. G.R. No. 210251 Taxation Nullity of Section 11 of RR Purisima and Commissioner April 17, 2017 17-2012 and Annex "D-1" of of Internal Revenue Kim S. RMC 90-2012 Jacinto-Henares Vs. Philippine Tobacco Institute, Inc. Remedial Miguel "Lucky" Guillermo and G.R. No. 223751 Remedial Failure to state a cause of AV Manila Creative March 15, 2017 action. Production Co. Vs. Philippine Information Agency and Department of Public Works and Highways Baclaran Marketing G.R. No. 189881 Remedial Rule 47 of the Rules of Court Corporation Vs. Fernando C. April 19, 2017 Nieva and Mamerto Sibulo, Jr. Demetrio R. Alcantara vs. G.R. No. 192536 Remedial Jurisdiction over a case Republic of the Philippines, March 15, 2017 involving the reconveyance thru its agency, Bureau of of property, if founded on the Internal Revenue, Revenue question of validity of an Region No. 11-B, Davao City, assessment and collection of et al. taxes; Jurisdiction of RTC and CTA Southern Luzon Drug G.R. No. 199669 Remedial Prohibition as a remedy to Corporation Vs. The April 25, 2017 assail Department of Social Welfare the constitutionality of a law and Development, the National Council for the Welfare of Disabled Persons, the Department of Finance and the Bureau of Internal Revenue TGN Realty Corporation Vs. G.R. No. 164795 Remedial Question of Law vs. Question Villa Teresa Homeowners April 19, 2017 of Fact; Exceptions to the Association, Inc. limitation of the review to question of law
Tax Cases Kabalikat para Sa Maunlad Na Buhay, Inc., - Versus - Commissioner of Internal Revenue and Association of International Shipping Lines v. Sec. of Finance G.R. No. 222239, January 15, 2020