4. Asia International Auctioners, Inc. vs. CIR, GR No. 179115, Sept. 26, 2012 Certain Doctrines In Taxation 4. 4 Prospectivity of Tax Laws Cases: Hydro Resources vs. CA, 192 SCRA 604 Hilado vs. Collector, 100 Phil. 288 Central Azucarera de Don Pedro vs. CTA 20 SCRA 344 Fernandez vs. Fernandez, 99 Phil. 934 Lorenzo vs. Posadas, 64 Phil. 353 veeNp Imprescriptibility of Taxes Cases: 1, CIR vs. Ayala Securities Corp,,1-29485, November 21, 1980, 101 SCRA 231 2, Collector vs. Bisaya Land Transportation Co. L-12100, May 29, 1958 3, CIR vs. CA, GR No. 104171, February 24, 2014 Double Taxation Cases: Villanueva vs. City of lloilo, 26 SCRA 578 Proctor & Gamble, Phils. vs. Mun, of jagna 94 SCRA 894 CIR vs. Lednicky, 11 SCRA 603 . Pepsi-Cola vs. Tanauan, 69 SCRA 460 Power ‘To Tax Involves the Power to Destroy Cases: Sison vs. Ancheta, 130 SCRA 654 Roxas vs. CTA, 23 SCRA 276 McCulloch vs. Maryland, 51 Am, Jur. 80 Pan Handle Oil vs. Mississippi, 77 US. 21 ‘Tokyo Shipping Co. Ltd., GR No, 68252, May 26, 1995 Standard Oil Co. vs. Posadas, 55 Phil. 715 Bd. of Assessment Appeals vs. CTA 8 SCRA 225 Sopp ee