EMILIO AGUINALDO COLLEGE – CAVITE

INSTITUTE OF LAW AND JUSTICE

SYLLABUS
LTA131 / TAXATION 1

Atty. Arnel A. dela Rosa, CPA, REB, REA

Section LLLB 3-1

Wednesday; 5:30 PM – 8:30 PM

Suggested References:

Casasola & Bernaldo, National Internal Revenue Code of 1997

Aban, Law on Basic Taxation in the Philippines
Dimaampao, Tax Principles and Remedies
Domondon, Taxation Vol. 1

Grading System:
Class Standing – 30%
Quizzes 35%
Attendance 20%
Recitation 35%
Case Digests 10%
Midterms Exam 40%
Final Exam 40%

PART A
GENERAL PRINCIPLES

I. TAXATION

A. Definition

B. Nature of Internal Revenue Law

- Hilado v. CIR, 100 Phil 288

C. Scope and Nature of Taxation

- Sec. 28, Art. VI, 1987 Constitution
- CREBA vs. Romulo, 614 SCRA 605
- Mactan Cebu International Airport Authority v. Marcos, 261 SCRA 667
- Republic v. Caguioa, 536 SCRA 193
- National Telecommunications v. CA, 311 SCRA 508
- Paseo Realty and Dev’t. Corp. v. CA, 309 SCRA 402
- Pepsi Cola v. Mun. of Tanuan, Leyte, 69 SCRA 460
- CIR v. Fortune Tobacco, 559 SCRA 160
- Sison v. Ancheta, 130 SCRA 654
- NPC v. Province of Albay, 186 SCRA 198
- CIR v. Pineda, 21 SCRA 105
- Phil. Guarantee v. CIR, 13 SCRA 775
- Collector v. Yuseco, 3 SCRA 313
- CIR v. Algue, Inc., G.R. No. L-28896, February 17, 1989

D. Underlying Theory and Basis; Necessity Theory; Benefits-Received Principle; Life Blood
Doctrine
- CIR v. Cebu Portland and CTA, 156 SCRA 535
- Mun. of Makati v. CA, 190 SCRA 206
- CIR v. Algue, supra
- NPC v. Cabanatuan, G.R. No. 149110, April 19, 2003
- CIR v. Nippon Express, 771 SCRA 27
- Lorenzo v. Posadas, 64 Phil 353
- Pilmico-Mauri Food Corp. v. CIR, 802 SCRA 618

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 - CIR v. Next Mobile, 776 SCRA 343
- CIR v Dash Engineering Philippines, 712 SCRA 347
- Camp John Hay Development Corp. v. CBAA, 706 SCRA 547
- First Lepanto Taishu Insurance v. CIR, 695 SCRA 639
- CIR v. BPI, 521 SCRA 373
- CIR v. Pineda, 21 SCRA 105
- Vera v. Fernandez, 89 SCRA 199
- CIR v. CTA, 234 SCRA 348
- YMCA v. CIR, 298 SCRA 83
- Davao Gulf Lumber Corp. v. CIR, 293 SCRA 77
- Marcos II v. CA, 273 SCRA 47
- Reyes v. Almanzor, 196 SCRA 322
- PB Com v. CIR, 302 SCRA 250
- Phil. Guaranty Co. v. CIR, 13 SCRA 775
- Philex Mining v. CIR, 294 SCRA 687
- North Camarines Lumber v. CIR, 109 Phil. 511
- Gerochi v. DOE, 527 SCRA 696
- Abakada Guro Party List v. Exec. Sec., 469 SCRA 1

E. Purpose of Taxation
1. General/Fiscal/Revenue
- CIR v. Algue, supra
- Gerochi v. DOE, 527 SCRA 696
- Gastonh v. Republic Bank, 158 SCRA 626
- PAL v. Edu, 164 SCRA 320
- Tolentino v. Secretary of Finance, 235 SCRA 630; 249 SCRA 628
2. Non-revenue/Special/Regulatory
- Osmena v. Orbos, 220 SCRA 703
- Caltex. v. COA, 208 SCRA 755
- Chevron Phils. v. BCDA, 630 SCRA 519
- Terminal Facilities & Services Corp. v. PPA, 378 SCRA 81
- Manila Memorial Park v. Sec. of DSWD, 711 SCRA 302

F. Characteristics of Taxation
- Planters Product, Inc. v. Fertiphil Phil. Corp., 548 SCRA 485
- Tio v. Videogram Regulatory Board, 151 SCRA 213

G. Comparison with Police Power and Eminent Domain

- Roxas v. CTA, 23 SCRA 331
- Tanada v. Angara, G.R. No. 118295, May 2, 1997
- LTO v. City of Butuan, G.R. No. 131512, January 20, 2000
- Phil. Match Co. v. Cebu, 81 SCRA 99
- Matalin v. Mun. Council of Malabang, 143 SCRA 404
- Lutz v. Araneta, 98 Phil 48
- NTC v. CA, 311 SCRA 508

H. Principles of Sound Tax System

- Chavez v. Ongpin, 186 SCRA 331
- Taganito Mining v. CIR, CTA Case No. 4702, April 28, 1995
- Timbol & Diaz v. Sec. of Finance, 654 SCRA 96

I. Stages of Taxation
1. Levy
- Objects of Taxation (person, property, privileges)
- Lutz v. Arantea, 98 Phil 148
- Gomez v. Palomar, 25 SCRA 827
- Punsalan v. Mun. Board of City of Manila, 95 Phil. 46
- CIR v. Botelbo Shipping, 20 SCRA 487
- Tan v. Del Rosario, 237 SCRA 324
2. Assessment
- CIR v. United Salvage and Towage, 729 SCRA 113
- Alhambra Cigar and Cig. Mfg. Co. v. Collector, 105 Phil. 1337
- CIR v. The Stanley Works Sales (Phils), Inc., 743 SCRA 642

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 - Ungab v. Cusi, 97 SCRA 877
- CIR v. Pascor Realty Dev’t. Corp., 309 SCRA 402
- CIR v. Hantex Trading, 454 SCRA 301
- CIR v. BPI, 411 SCRA 456
3. Payment
- First Lepanto Taisho v. CIR, 695 SCRA 639

J. Doctrines in Taxation

1. Prospectivity of tax laws

- CIR v. Acosta, 529 SCRA 177
- CIR v. CA, 267 SCRA 576
- Hydro Resources v. CA, 192 SCRA 604
- Central Azucarera de Don Pedro v. CTA, 20 SCRA 344
- Lorenzo v. Posadas, 64 Phil. 353
- CIR v. Benguet Corp., 64 Phil. 353
- CIR v. Burmeisters & Wain Scandinavian, G.R. No. 153205, Jan. 2007
a. Non-retroactivity of BIR Rulings
- CIR v. Filinvest Dev’t. Corp., 654 SCRA 56
- Supreme Transliner, Inc. v. BPI Family Savings, 644 SCRA 59
- CIR v. CA, 267 SCRA 557
- CIR v. Borroughs, Inc., 142 SCRA 324
- British American Tobacco v. Camacho, 562 SCRA 511
b. BIR Rules and Administrative
- Phil. Bank of Communications v. CIR, 302 SCRA 241
- Team Energy v. CIR, G.R. No. 197760
- CIR v. Aichi Forging Co. of Asia, 632 SCRA 422

2. Imprescriptibility of Taxes
- Sec. 222, NIRC
- Sec. 430, R.A. No. 10863 (Tariffs and Customs Code)
- Sec. 194 and 270, Local Government Code
- CIR v. The Stanley Work Sales (Phils.), Inc., G.R. No. 187589, December 3, 2014
- CIR v. Ayala Securities, 101 SCRA 231

3. Double Taxation
- Manufacturer Insurance v. Meer, 89 Phil 210
a. Modes of Eliminating Double Taxation
i. Tax exemption
ii. Tax sparring
iii. Tax credit
iv. Tax deduction
v. Tax discount
vi. Tax treaties
vii. Principle of reciprocity
- CIR v. SC Johnsons & Sons, Inc., 309 SCRA 87
b. Indirect Double Taxation
- Ericsson Telecommunication v. City of Pasig, 538 SCRA 99
- Nursery Care Corp. v. Acevedo, 731 SCRA 280
c. Indirect Duplicate Double Taxation
- CIR v. SC Johnson & Sons, Inc., 309 SCRA 87
- La Suerte Cigar & Cig. Factory v. CA, 739 SCRA 489
- Villanueva v. City of Iloilo, 26 SCRA 578
- Compaia General de Tabacos v. City of Manila, 8 SCRA 367
- CIR v. Solidbank, 416 SCRA 436
d. Tax Pyramiding
- People v. Sandiganbayan, 467 SCRA 137
- CIR v. American Rubber Co., 18 SCRA 842

4. Escapes from Taxation

a. Shifting of tax burden
- Incidence of Taxation distinguish from Impact of Taxation
- CIR v. Pilipinas Shell Petroleum, 717 SCRA 53
- Phil. Acetylene Co., Inc., 20 SCRA 1056

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 b. Tax Avoidance
- Gala v. Ellice Agro Industrial Corp., 418 SCRA 431
- Heng Tong Textiles Co., Inc. v. CIR, 24 SCRA 767
- Delpher Trades Corp. v. IAC, 157 SCRA 349
- Yultivo Sons Hardware v. CTA, 1 SCRA 160
- CIR v. PASCOR, 309 SCRA 402
c. Tax Evasion
- CIR v. Estate of Benigno Toda, Jr., 438 SCRA 290

5. Tax Exemption
a. In General
- John Hay Special Economic Zone v. Lim, 414 SCRA 356
- CIR v. Phil. Associated Smelting & Refining Corp., 737 SCRA 328
- Greenfield v. Meer, 77 Phil. 394
- Basco v. Pagcor, 196 SCRA 52
- 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 180
- Maceda v. Macaraig, 197 SCRA 771
- Sea-Land Service v. CA, 357 SCRA 441
- Davao Gulf v. CIR, G.R. No. 117359, July 23, 1998
- PLDT v. Davao City, G.R. No. 143867, August 22, 2001
b. Grounds for Exemption
- Batangas Power v. Batangas City & NPC, G.R. No. 152675, April 28, 2004
- Tolentino v. Sec. of Finance, 235 SCRA 630
c. Kinds of Tax Exemption
i. Express
- CIR v. MERALCO, 725 SCRA 384
- Western Minolco Corp. v. CIR, 124 SCRA 121
ii. Implied
- John Hay Special Economic Zone v. Lim, 414 SCRA 356
iii. Contractual
- MCIAA v. Marcos, 261 SCRA 667
d. Nature of Tax Exemption
- FELS Energy Inc. v. Province of Batangas, 516 SCRA 186
e. Revocation of Tax Exemption
- Tolentino v. Sec. of Finance, 235 SCRA 630
- Provincial Treasurer of Province of Misamis Oriental v. Cagayan Electric Power and
Light Co., Inc., 181 SCRA 38
- Batangas Power Corp. v. Batangas City and NPC, 428 SCRA 250
- Phil. Basketball Association v. CA, 337 SCRA 358
f. Principle of Strictissimi Juris (see Construction of Tax Laws below)
g. Compare with:
i. Tax Remission/Condonation
 Surigao Con. Min. v. Collector, 9 SCRA 728
ii. Tax Amnesty
 PD No. 370
 EO 399 (as amended by EO 422); BIR Rev. Reg. Nos. 6-2005 and
10-2005
 RA No. 11213
 CIR v. CA, 240 SCRA 368
 CIR v. Marubeni, G.R. No. 137377, Dec. 18, 2001
 People v. Castaneda, 165 SCRA 327
 Asia International Auctioneers v. CIR, 682 SCRA 49
 Special Economic Zone v. Lim, 414 SCRA 356
iii. Exclusions and Deductions
 Sec. 32(B), NIRC
 Sec. 34, NIRC

6. Compensation and Set-Off

Doctrine of Equitable Recoupment
- CIR v. Toledo Power Co., 775 SCRA 709
- Republic v. Ericta, 172 SCRA 623

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 - CIR v. ESSO Standard Eastern, 172 SCRA 364
- Republic v. Mambulao, 4 SCRA 622
- Domingo v. Garlitos, 8 SCRA 443
- Francia v. IAC, 162 SCRA 753
- Philex Mining v. CIR, 294 SCRA 687
- CIR v. Citytrust Banking Corp., 499 SCRA 477
- CIR v. UST, 104 Phl 1062

II. TAXES

A. Definition
- 71 Am Jur 2nd 343-346

B. Essential Characteristics
- Tan v. Del Rosario, 237 SCRA 324
- CIR v. Santos, G.R. No. 119252, August 18, 1997

C. Taxes distinguished from:

1. Debts
- Caltex v. COA, 208 SCRA 726
- Francia v. IAC, 162 SCRA 735
- RP v. Ericta and Sampaguita Pictures, 172 SCRA 653
- Republic v. Mambulao Lumber, 4 SCRA 622
- Philex Mining v. CIR, G.R. No. 125704, August 28, 1998
- Domingo v. Garlitos, 8 SCRA 443
- CIR v. ESSO, 172 SCRA 364
- Victoria Milling v. PPA, 153 SCRA 317
- CIR v. Prieto, 109 Phil. 592
2. License Fees
- Proctor and Gamble v. Mun. of Jagna, 94 SCRA 894
- Golden Ribbon Lumber v. City of Butuan, 12 SCRA 611
- Progressive Dev. Corp. v. QC, 172 SCRA 629
- PAL v. Edu, 164 SCRA 320
- ESSO v. CIR, 175 SCRA 149
- Ermita-Malate Hotel v. City of Manila, 20 SCRA 47
- Gerochi v. DOE, 527 SCRA 696
- Angeles University Foundation v. City of Angeles, 675 SCRA 359
- Smart Telecoms v. Mun. of Malvar, Batangas, 716 SCRA 677
- LTO v. City of Butuan, 322 SCRA 805
- CIR v. Maritime Shipping, 238 SCRA 42
3. Special Assessments
- Apostolic Prefect v. Treasurer of Baguio, 71 Phil 547
4. Tolls
- 71 Am Jur 351
- City of Ozamis v. Lumagpas, 65 SCRA 33
5. Penalties
- NDC v. CIR, 151 SCRA 472
6. Customs Duties

D. Kinds of Taxes

1. Direct vs. Indirect

- Maceda v. Macaraig, 223 SCRA 217
- CIR v. PLDT, 478 SCRA 61
- Diaz & Timbol v. Sec. of Finance, 654 SCRA 96
- Phil. Acetylene Co. v. CIR, 20 SCRA 1056
- Silkair v. CIR, 571 SCRA 1431
- Asia Int’l. Auctioneers v. CIR, 682 SCRA 49
- CIR v. Acesite (Phils) Hotel Corp., 516 SCRA 93
2. Specific vs. Ad Valorem Tax
- Tan v. Mun. of Pagbilao, 7 SCRA 887
3. General or Fiscal vs. Special, regulatory, sumptuary
- PAL v. Edu, 164 SCRA 320

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 - ESSO Standard Eastern v. CIR, 175 SCA 149
- Lozano v. ERB, 192 SCRA 363
4. National vs. Local Taxes
- Meralco Securities v. CBAA, 114 SCRA 260
5. Progressive vs. Regressive and proportionate Tax Taxes

III. Sources of Tax Law

A. Constitution
B. Statutes
1. Republic Act (RA) No. 8424, as amended (1997 NIRC)
2. RA No. 9337
3. RA No. 10963 (Train Law)
4. Tariff and Customs Code
5. Book II, Local Government Code
6. Special Laws
C. Administrative Issuances
1. BIR Revenue Administrative Order (RAO) No. 1-2003
2. Revenue Regulations
- Secs. 244-245, NIRC
- Revenue Administrative Order (RAO) No. 1-2003
- Revenue Memorandum Circular No. 20-86
- Article 7, Civil Code
- Asturias Sugar Central v. Comm., 29 SCRA 617
- Tan v. Del Rosario, 237 SCRA 234
- CIR v. Seagate Technology, G.R. No. 153866, Feb. 11, 2005
- Association of International Shipping Lines v. Sec. of Finance, G.R. No. 222239, Jan.
15, 2020
3. BIR Rulings
- CIR v. Borroughs Ltd., G.R. No. 66653, June 19, 1986
- CIR v. Mega Gen. Merchandising, 166 SCRA 166
- PBCOM v. CIR, 302 SCRA 241
4. Tax/Revenue Ordinances
- Tuazon v. CA, 212 SCRA 739
- Hagonoy Market Vendor v. Municipality of Hagonoy, G.R. No. 137621, Feb. 6, 2002
- Jardine Davis v. Aliposa, G.R. No. 118900, Feb. 27, 2003
5. Tax Treatise
- Tanada v. Angara, G.R. No. 118295, May 2, 1997
6. Case Laws (SC/CTA)
7. Legislative Materials

IV. Construction of Tax Laws

A. General Rules of Construction of Tax Laws

- Stevedoring v. Trinidad, 43 Phil. 803
- Lorenzo v. Posada, 64 Phil. 353
- Umali v. Estanislao, 209 SCRA 446
- CIR v. Solidbank, G.R. No. 148191, Nov. 25, 2003
- Collector v. La Tondena, 5 SCRA 665
B. Mandatory vs. Directory Provisions
- Serafica v. Treasurer of Ormoc, 27 SCRA 110
- Roxas v. Rafferty, 37 Phil. 958
- Pecson v. CA, 222 SCRA 580
C. Application of Tax Laws
- Art. 2, Civil Code
- CIR v. CA, G.R. No. 119761, Aug. 29, 1996
- CIR v. Telefunken, 249 SCRA 401
- CIR v. Michel Lhuillier, G.R. No. 150947, July 25, 2003
- CIR v. Benguet Corp., G.R. No. 134587, July 8, 2005

D. Construction of Tax Exemptions (Principle of Strictissimi Juris)

- E. Rodriguez v. Collector, 28 SCRA 119
- Republic Flour Mills v. CIR, 31 SCRA 148
- Wonder Mechanical Engineering v. CTA, 64 SCRA 555
- Luzon Stevedoring v. CTA, 163 SCRA 647

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 - Floro Cement v. Hen. Gorospe, 200 SCRA 480
- CIR v. Ledesma, 31 SCRA 95
- Resins, Inc. v. Auditor General, 25 SCRA 754
- CIR v. CA & YMCA, 298 SCRA 83
- CIR v. CA, G.R. No. 124043, October 14, 1998
- Misamis Oriental Asso. V. DOF, 238 SCRA 63
- Nestle Phil. V. CA, G.R. No. 134114, July 6, 2001
- Coconut Oil Refiners v. Torres, G.R. No. 132527, July 29, 2005
- Maceda v. Macaraig, 196 SCRA 771
- Maceda v. Macaraig, 223 SCRA 217
- CIR v. DLSU, G.R. No. 196596, 9 Nov, 2016
- CIR v. Mitsubishi Metal Corp., 181 SCRA 214
- CIR v. CA, ROH Auto Products, 240 SCRA 358
- CIR v. CA, CTA and Ateneo de Manila, 271 SCRA 605

V. Scope and Limitations Upon the Power of Taxation

INHERENT LIMITATIONS

A. Public Purpose
- Lutz v. Araneta, 98 Phil 48
- Pascual v. Sec. of Public Works, 110 Phil. 331
- Planters Product, Inc. v. Fertiphil Corp., 548 SCRA 485
B. Non-Delegation of Taxation Power
- Sec. 5, Art. X, 1987 Constitution
- Sec. 28(2), Art. VI, 1987 Constitution
- Sec. 401, Tariif and Customs Code
- Abakada Guro v. Exec. Sec., 469 SCRA 1
- Southern Cross Cement v. Cement Manufacturers Assoc., G.R. No. 158540, Aug. 3,
2005
- Camarines North Elec. Cooperative v. Torres, G.R No. 127249, Feb. 27, 1998
- Phil. Comm. Satellite Corp. v. Alcuaz, 180 SCRA 218
- Meralco v. Prov. Of Laguna, 306 SCRA 750
- Pepsi Cola v. City of Butuan, 24 SCRA 789
- Pepsi Cola v. Mun. of Tanauan, Leyte, 69 SCRA 460
- Smith Bell & Co. v. CIR, G.R. No. L-28271, July 25, 1975
- LTO v. City of Butuan, supra
- City Gov’t. of Quezon City v. Bayantel, G.R. No. 162015, Mar. 6, 2006
- Garcia v. Executive Secretary, 210 SCRA 219
- Osmena v. Orbos, 220 SCRA 703
- CIR v. CA, G.R. No. 119761, August 29, 1996
- Board of Assessment Appeals of Laguna v. CTA, 8 SCRA 224
- Villegas v. Hiu Choing Tsai Pao, 86 SCRA 270
- Bagatsing v. Ramirez, 74 SCRA 306
C. Exemption of Government Agencies
- Sec. 27(C) and 30 (I), NIRC
- Executive Order 93
- PD 1931
- Maceda v. Macaraig, supra
- Mactan Cebu Airport v. Marcos, G.R. No. 120082, Sept. 11, 1996
- Phil. Fisheries Dev’t. Authority v. The Municipality of Navotas, 534 SCRA 490
- MIAA v. Paranaque City, 495 SCRA 591
- MIAA v. City of Pasay, 583 SCRA 234
- Mactan Cebu International Airport Authority v. City of Lapu-Lapu, 757 SCRA 323
- City of Lapu Lapu v. PEZA, 742 SCRA 524
- Standard Oil v. Posadas, 55 Phil 715
- Board of Assessment Appeals of Laguna v. NAWASA, 8 Phil 227
- National Dev’t Company v. Cebu City, 215 SCRA 382
- ESSO Standard Eastern v. Acting Commissioner of Customs, 18 SCRA 488
- BIR Ruling No. 013-2004, Sept. 13, 2004

D. Territoriality or Situs of Taxation

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 - CIR v. BOAC, 149 SCRA 395
- Atlas Consolidatd Mining v. CIR. 5245 SCRA 73
- ACMDC v. CIR, 524 SCRA 73
- Manila Gas v. Collector, 62 Phil 895
- Vegetable Oil Corp. v. Trinidad, 45 Phil. 822
- Wells Fargo Bank v. Coll., 70 Phil. 325
- Iloilo Bottlers v. Iloilo City, 164 SCRA 607
- Hopewell Power v. Commissioner, CTA Case No. 5310, Nov. 18, 1998
- Smith v. Commissioner, CTA Case No. 6268, Sept. 12, 2002
- Collector v. Lara, 102 Phil 813
E. International Comity
- Sec. 2, Art. 11, 1987 Constitution
- Tanada v. Angara, G.R. No. 118295, May 2, 1997
- Mitsubishi Corp. v CIR, CTA Case No. 6139, Dec. 17, 2003
- CBK Power Co. Ltd. V. CIR, G.R. No. 192283, January 14, 2015

CONSTITUTIONAL LIMITATIONS

A. Due Process Clause

- Sec. 1, Art. III, 1987 Constitution
- CREBA v. Romulo, 614 SCRA 605
- Comm. Of Customs v. CTA & Campos Rueda, 152 SCRA 641
- Phil. Bank of Communications v. CIR, 302 SCRA 241
- Sison v. Ancheta, 130 SCRA 654
- CIR v. Metro Superama, Inc., 637 SCRA 633
- British American Tobacco v. Camacho, 562 SCRA 511
- Carlos Superdrug vs. DSWD, 526 SCRA 130
- Reyes v. Almanzor, 196 SCRA 322
- CIR v. CA & CTA & Fortune Tobacco, 261 SCRA 236
B. Equal Protection Clause
- Sec. 1, Art. III, 1987 Constitution
- Ormoc Sugar Co. v. Treasurer of Ormoc, 22 SCRA 603
- Villegas v. Hsui Choing Tsai Pao, 86 SCRA 270
- Shell Co. v. Vano, 94 Phil 388
- Tiu v. CA, 301 SCRA 279
- Tan v. Del Rosario, 237 SCRA 324
- Phil. Rural Electric v. Secretary, G.R. No. 143706, June 10, 2003
- British American Tobacco v. Camacho, 562 SCRA 511
- Ferrer v. Bautista, 760 SCRA 652
- Gomez v. Palomar, 25 SCRA 827
- Eastern Theatrical v. Alfonso, 83 SCRA 852
- Manila Race Horse Trainers Assn, Inc. v. De La Fuente, 88 Phil 60
- Punsalan v. The Municipal Board of the City of Manila, 95 SCRA 46
- City of Baguio v. de Leon, 25 SCRA 938
- Sison v. Ancheta, 130 SCRA 654
- Juan Luna Subdivision v. Sarmiento, 91 Phil 371
- Assn. of Customs Brokers, Inc. v. Mun. Board of City of Manila, 93 Phil 107
- Reyes v. Almanzor, 196 SCRA 322
- Misamis Oriental Association of Coco Traders v. DOF, 283 SCRA 63
- Tolentino v. Secretary of Finance, 235 SCRA 630
- Nitafan v. CIR, G.R. No. 78780, July 23, 1987
C. Rule of Taxation Shall be Uniform and Equitable
- Sec. 28(1), Art. VI, 1987 Constitution
- Pepsi Cola v. Butuan City, 24 SCRA 789
- Manila Race Horse v. Dela Fuente, 88 Phil 60
- Sison v. Ancheta, 130 SCRA 654
- Tolentino v. Sec. of Finance, 249 SCRA 628
- CIR v. SM Prime Holdings, Inc., 613 SCRA 774
- PAGCOR v. CIR, 645 SCRA 338
- Phil. Trust Company v. Yatco, 69 Phil. 420
- Tan v. Del Rosario, 237 SCRA 324
- CREBA v. Romulo, 614 SCRA 605
- Roxas v. CTA, 23 SCRA 276

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 - British Tobacco v. CIR, 562 SCRA 511
- Punsalan v. City of Manila, 95 Phil 46
- Juan Luna Subdivision v. Sarmiento, 91 Phil. 371
- Pepsi Cola v. City of Butuan, 24 SCRA 789
- Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas v. Tan, 163 SCRA 371
- Uy Matias v. City of Cebu, 93 Phil. 300
D. Progressive Taxation
- Tolentino v. Secretary of Finance, Resolution, October 30, 1995
- People v. Sandiganbayan, 467 SCRA 137
E. Non-Impairment of Contracts
- Sec. 10, Art. III & Sec. 11, Art. XII, 1987 Constitution
- CIR v. Lingayen Gulf Electric Co. 164 SCRA 67
- Misamis Oriental v. CEPALCO, 181 SCRA 38
- Phil. Rural Electric v. Secretary, supra
- Casanova v. Hord, 8 Phil 25
- Mactan Cebu International Airport Authority v. Marcos, 261 SCRA 667
- Tolentino v. Sec. of Finance, 235 SCRA 630
- Cagayan Electric Power v. CIR, 138 SCRA 629
- Phil. Power and Development Co. v. CIR, CTA Case No. 1152, Oct. 31, 1965
F. Non-Imprisonment for Non-payment of Poll Tax
- Sec. 20, Art. III, 1987 Constitution
G. Prohibition against Taxation of Religious and Charitable Institutions
- Sec. 28(3), Art. VI, 1987 Constitution
- Lladoc v. CIR, 14 SCRA 292
- Province of Abra v. Hernando, 107 SCRA 1021
- Abra Valley College v. Aquino, 162 SCRA 106
- Lung Center of the Philippines v. Quezon City, 433 SCRA 119
- NAPOCOR v. CBAA, 577 SCRA 418
- YMCA of Manila v. CIR, 33 Phil 217
- Bishop of Nueva Segovia v. Provincial Board of Ilocos Norte, 51 Phil. 352
- Herrera v. Quezon City Board of Assessment, 14 SCRA 991
H. Prohibition against Taxation of Non-Stock, Non-Profit Educational Institutions
- Sec. 4(3), Art. XIV, 1987 Constitution
- Sec. 28(3), Art. VI, 1987 Constitution
- Secs. 27(B) and 30(H), NIRC
- DOF Order No. 137-87
- DOF Order No. 149-95
- BIR Revenue Memorandum Circular No. 76-2003
- BIR Revenue Memorandum Circular No. 45-95
- Revenue Regulation No. 13-98
- CIR vs. CA & YMCA, 298 SCRA 83
- Lung Center of the Phils. v. QC, 433 SCRA 119
- St. Luke’s Medical Center, Inc. v. CIR, 682 SCRA 66
- Angeles University Foundation v. City of Angeles, 675 SCRA 359
- CIR v. De La Salle University, G.R. No. 196596, November 9, 2016
I. Freedom of the Press
- Tolentino v. Secretary of Finance, 235 SCRA 630
J. Freedom of Religion
- Sec. 5, Art. III, 1987 Constitution
- American Bible Society v. Manila, 101 Phil. 386
- Tolentino v. Sec. of Finance, 235 SCRA 630
K. Passage of Tax Bills/Grant of Exemptions
- Sec. 24, Art. VI, 1987 Constitution
- Sec. 28(4), Art. VI, 1987 Constitution
- Tolentino v. Secretary of Finance, 249 SCRA 648
L. Local Taxation
- Pepsi Cola v. City of Butuan, 24 SCRA 789
- Pepsi Cola v. Mun. of Tanuan, Leyte, 69 SCRA 460
- Villanueva v. City of Iloilo, 26 SCRA 578
- Victoria Milling v. Mun. of Victoria, 25 SCRA 192
- Ferrer v. Bautista, 760 SCRA 652
M. Veto Power of the President
- Sec. 27(2), Art. VI, 1987 Constitution

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 - Republic Act No. 11213
- Garcia v. Executive Secretary, 211 SCRA 219
- ABAKADA Guro v. Executive Secretary, 469 SCRA 1
N. Non-Impairment of SC Jurisdiction
- Sec. 5(2)(b), Art. VIII, 1987 Constitution

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