Category: Taxation

— Taxation —

CIR vs. CA G.R. No. 95022 207 March 23, 1992 SCRA 487 Tax Exemption

November 2, 2017

FACTS: Petitioner, seeks a reversal of the Decision of respondent CA, dated Aug. 27, 1990, in CA-G.R. SP No. 20426, entitled “Commissioner of Internal Revenue vs. GCL Retirement Plan, represented by its Trustee-Director and the Court of Tax Appeals,” which affirmed the Decision of the latter Court, dated 15 December 1986, in Case No. 3888,… Read More CIR vs. CA G.R. No. 95022 207 March 23, 1992 SCRA 487 Tax Exemption

— Taxation —

PHILIPPINE PORTS AUTHORITY vs. CITY OF ILOILO G.R. No. 109791 July 14, 2003 Real property Tax, Business Tax

October 30, 2017

FACTS: PPA is created und PD 857 and under Section 25 of its charter, PPA is exempted from paying real property tax. PPA is engaged in the business of arrastre and stevedoring and leasing of real estate. Also, it owns a warehouse for its operation. On June 11, 1984, PD 1931 withdrew all tax exemptions… Read More PHILIPPINE PORTS AUTHORITY vs. CITY OF ILOILO G.R. No. 109791 July 14, 2003 Real property Tax, Business Tax

— Taxation —

MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

October 30, 2017

FACTS: Mactan Cebu International Airport Authority (MCIAA) was created by virtue of Republic Act 6958. Since the time of its creation, MCIAA enjoyed the privilege of exemption from payment of realty taxes in accordance with Section 14 of its Charter. However on 11 October 1994, the Office of the Treasurer of Cebu, demanded for the… Read More MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

— Taxation —

CAMP JOHN HAY VS. LIM G.R. No. 119775 MARCH 29, 2005 Taxation, Tax exemption

October 25, 2017

FACTS: Petitioners filed their Petition for prohibition, mandamus and declaratory relief assailing (1) the constitutionality of Proclamation No. 420 and (2) the legality of the Memorandum of Agreement and Joint Venture Agreement previously entered into between public respondent BCDA and private respondents. Section 3 of Proclamation No. 420 was declared NULL AND VOID and is… Read More CAMP JOHN HAY VS. LIM G.R. No. 119775 MARCH 29, 2005 Taxation, Tax exemption

— Taxation —

CIR vs. CA, CTA and FORTUNE TOBACCO CORPORATION G.R. No. 119761 August 29, 1996, Taxation

October 25, 2017

FACTS: ‘Champion,’ ‘Hope,’ and ‘More’ were classified as foreign brands since they were listed in the World Tobacco Directory as belonging to foreign companies. However, Fortune Tobacco changed the names of ‘Hope’ to ‘Hope Luxury’ and ‘More’ to ‘Premium More,’ thereby removing the said brands from the foreign brand category and registered as a local… Read More CIR vs. CA, CTA and FORTUNE TOBACCO CORPORATION G.R. No. 119761 August 29, 1996, Taxation

— Taxation —

AGUINALDO INDUSTRIES (FISHING NETS) vs. COMMISSIONER OF INTERNAL REVENUE G.R. No. L-29790 February 25, 1982 Income Tax, Tax Exemption, Necessary Expense

October 23, 2017

FACTS: Aguinaldo Industries Corp. is engaged in the manufacture of fishing nets, a tax-exempt industry, and the manufacture of furniture. For accounting purposes, each division is provided with separate books of accounts. Previously, Aguinaldo Industries acquired a parcel of land in Muntinglupa,Rizal, as site of the fishing net factory. This transaction was entered in the… Read More AGUINALDO INDUSTRIES (FISHING NETS) vs. COMMISSIONER OF INTERNAL REVENUE G.R. No. L-29790 February 25, 1982 Income Tax, Tax Exemption, Necessary Expense

— Taxation —

SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies

October 6, 2017

FACTS: Petitioner, registered owners of real properties in Marikina City, with consent of his wife, conveyed by deed of assignment, the properties to the Saints and Angels Realty Corp. (SARC), by virtue of incorporations, in exchange for shares  of stock therein with a par value of P2,000,000.0, placed in San Juan’s name and the remaining… Read More SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies

— Taxation —

AQUINO VS QUEZON CITY G.R. No. 137534 March 3, 2006 Tax Delinquency, Notice of Delinquency, Real Property Tax

October 6, 2017

FACTS:   This case involves two petitions for review on certiorari involving the decisions declaring valid the auction sales of two real properties by the Quezon City Local Gov’t for failure to pay real property taxes. The first case deals with a lot formerly owned by petitioners Aquino. Petitioners withheld payment of the real property… Read More AQUINO VS QUEZON CITY G.R. No. 137534 March 3, 2006 Tax Delinquency, Notice of Delinquency, Real Property Tax

— Political Law, Taxation —

Planters Products Inc vs Fertiphil Corp G.R. No. 166006 March 14, 2008 “Lawful Subjects” and“Lawful Means”, Legal Standing, Police Power

October 6, 2017

FACTS:    Petitioner PPI and respondent Fertiphil are private corporations incorporated under Philippinelaws, both engaged in the importation and distribution of fertilizers, pesticides and agriculturalchemicals.Marcos issued Letter of Instruction (LOI) 1465, imposing a capital recovery component of Php10.00 perbag of fertilizer. The levy was to continue until adequate capital was raised to make PPI financiallyviable. Fertiphil… Read More Planters Products Inc vs Fertiphil Corp G.R. No. 166006 March 14, 2008 “Lawful Subjects” and“Lawful Means”, Legal Standing, Police Power

— Taxation —

Manila International Airport Authority vs. Court of Appeals, Paranque City G.R. No. 155650 July 20, 2006

October 6, 2017

FACTS: MIAA received Final Notices of Real Estate Tax Delinquency from the City of Parañaque for the taxable years 1992 to 2001. MIAA’s real estate tax delinquency was estimated at P624 million. The City of Parañaque, through its City Treasurer, issued notices of levy and warrants of levy on the Airport Lands and Buildings. The… Read More Manila International Airport Authority vs. Court of Appeals, Paranque City G.R. No. 155650 July 20, 2006