Category: Taxation

— Constitutional Law, Political Law, Taxation —

Tolentino vs. Secretary of Finance G.R. No. 115455 October 30, 1995 Freedom of the Press

January 26, 2018

FACTS: These are motions seeking reconsideration of our decision dismissing the petitions filed in these cases for the declaration of unconstitutionality of R.A. No. 7716, otherwise known as the Expanded Value-Added Tax Law. Now it is contended by the Philippine Press Institute (PPI) that by removing the exemption of the press from the VAT while… Read More Tolentino vs. Secretary of Finance G.R. No. 115455 October 30, 1995 Freedom of the Press

— Constitutional Law, Taxation —

PETRON vs. TIANGCO G.R. No. 158881 April 16, 2008 Taxation, LGC

January 16, 2018

FACTS: Petron maintains a depot or bulk plant at the Navotas Fishport Complex, and through that depot, it has engaged in the selling of diesel fuels to vessels used in commercial fishing in and around Manila Bay. Petron received a letter from the office of Navotas Mayor, respondent Toby Tiangco, wherein the corporation was assessed… Read More PETRON vs. TIANGCO G.R. No. 158881 April 16, 2008 Taxation, LGC

— Civil Law, Taxation —

MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

January 11, 2018

  FACTS: Meralco Securities Industrial Corporation assails the decision of the CBAA, holding that Meralco Securities’ oil pipeline is subject to realty tax. The record reveals that pursuant to a pipeline concession issued under the Petroleum Act of 1949, R. A. No. 387, Meralco Securities installed from Batangas to Manila a pipeline system consisting of… Read More MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

— Taxation —

Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income

December 4, 2017

   FACTS: Petitioner is engaged in both taxable and non-taxable operations. The income derived from the operations of the hospital and the nursing school are exempt from income tax while the rest of petitioner’s income are subject thereto. Its taxable or non-operating income consists of rentals, interests and dividends received from its properties and investments.… Read More Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income

— Taxation —

Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

December 4, 2017

FACTS: British overseas airways corp. (BOAC) a wholly owned British Corporation, is engaged in international airlines business. From 1959to 1972, it has no loading rights for traffic purposes in the Philippines but maintained a general sales agent in the Philippines which was responsible for selling, BOAC  tickets covering passengers and cargoes the CIR assessed deficiency… Read More Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

— Taxation —

COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

December 4, 2017

FACTS: Manila Trading and Supply Co. (MANTRASCO) had an authorized capital stock of P2.5 million divided into 25,000 common shares: 24,700 were owned by Reese and the rest at 100 shares each by the Respondents. Reese entered into a trust agreement whereby it is stated that upon Reese’s death, the company would purchase back all… Read More COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

— Taxation —

Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

December 4, 2017

FACTS: Vicente Madrigal and Susana Paterno were married with Conjugal Partnership  as their property relations.Vicente filed his 1914 income tax return but later claimed a refund on the contention that it was the income of the conjugal partnership. Vicente claimed that the income should be divided into two with each spouse filing a separate return.Hence,… Read More Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

— Taxation —

Ericsson Telecom vs. Pasig G.R. NO. 176667 November 22, 2007 City Power of Local Taxation

November 10, 2017

FACTS: Ericsson Telecommunications, Inc. (petitioner), a corporation with principal office in Pasig City (respondent), is engaged in the design, engineering, and marketing of telecommunication facilities/system.  In an Assessment Notice dated October 25, 2000 issued by the City Treasurer of Pasig City, petitioner was assessed a business tax deficiency for the years 1998 and 1999 amounting… Read More Ericsson Telecom vs. Pasig G.R. NO. 176667 November 22, 2007 City Power of Local Taxation

— Taxation —

Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation

November 9, 2017

FACTS: BAYANTEL is a legislative franchise holder under RA 3259 to establish and operate radio stations for domestic telecommunications, radiophone, broadcasting and telecasting. On January 1, 2992, RA 7160 of the “Local Government Code of 1991” took effect. Section 232 of the Code grants local government units within the Metro Manila area the power to… Read More Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation

— Constitutional Law, Taxation —

SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause

November 3, 2017

  FACTS: On February 18, 2002, Smart filed a special civil action for declaratory relief for the ascertainment of its rights and obligations under the Tax Code of the City of Davao, which imposes a franchise tax on businesses enjoying a franchise within the territorial jurisdiction of Davao. Smart avers that its telecenter in Davao City… Read More SMART vs. CITY OF DAVAO G.R. No. 155491 September 16, 2008 Franchise Tax, Tax Exemption, “in lieu of all taxes” Clause