Taxation Syllabus of Atty. Anthony Dy a. Executive Secretary vs.

Southwing Heavy
Industries (G.R. No. 164171, February 20, 2006)
TAXATION 1 b. John Hay People’s Alternative Coalition vs. Lim
(G.R. No. 119775, October 24, 2003)
c. Delpher Trades Corp and Pacheco vs. IAC (G.R.
General and Fundamental Principles of No. L-69259, January 26, 1988)
Taxation d. CIR vs. Lincoln Philippine Life Insurance (G.R.
No. 119176, March 19, 2002)
1. General and Fundamental Principles of e. CIR vs. Estate of Benigno Toda (G.R. No.
Taxation 147188, September 14, 2004)
2. Inherent Limitations of Taxation f. City of Iloilo vs. Smart Communications (G.R.
3. Review PoliLaw discussions on General No. 167260, February 27, 2009)
Principles/Inherent Limitations g. National Power Corporation vs. CBAA (G.R. No.
4. Additional Cases: 171470, January 30, 2009)

a. CIR vs. ALGUE, INC. [G.R. No. L-28896.

February 17, 1988.] Local Taxation
b. PAL vs. EDU [G.R. No. L-41383. August 15,
1988.] 1. Hon. Franklin Drilon vs. Mayor Lim
c. Esso Standard Eastern Inc. vs. CIR [G.R. No. 2. Province of Bulacan vs. The Honorable Court
L-29508-09. July 7, 1989.] of Appeals, Public Cement Corporation
d. Physical Therapy vs. Municipal Board of Manila 3. First Philippine Industrial Corporation vs.
[G.R. No. L-10448. August 30, 1957.] Court of Appeals
e. REPUBLIC vs. MAMBULAO LUMBER [G.R. No. 4. City Government of San Pablo, Laguna vs.
L-17725. February 28, 1962.] Honorable Bienvenido Reyes
f. ENGRACIO FRANCIA vs. IAC [G.R. No. L-67649. 5. Philippine Basketball Association vs. Court of
June 28, 1988.] Appeals
g. MELECIO R. DOMINGO vs. HON. LORENZO C.
GARLITOS [G.R. No. L-18994. June 29, 1963.]
h. DAVAO GULF LUMBER CORP. vs. CIR [G.R.
No. 117359. July 23, 1998.] Real Property Taxation
i. Caltex Philippines, Inc. vs. COA [G.R. No.
92585. May 8, 1992.] 1. Read Chapter XI, Aban
j. CIR vs. CA, CTA and YOUNG MEN'S CHRISTIAN 2. Read and study the following LGC
ASSOCIATION OF THE PHILS, INC. [G.R. No. provisions
124043. October 14, 1998.] - Articles 197 to 283
k. Pascual vs. Secretary of Public Works [G.R. No. 3. Memorize the following important
L-10405. December 29, 1960.] provisions:
l. Mactan Cebu International Airport Authority vs. - Articles 198, 199, 217, 233, 234,
Marcos [G.R. No. 120082. September 11, 1996.] 237, 252, and 270

4. Additional cases:
Constitutional Limitations of Taxation - Caltex Philippines vs. CBAA
(GR No. L-50466, May 31,
1. Constitutional Limitations of Taxation 1982)
- memorize relevant constitutional provisions - Lung Center of the Phils vs.
2. Review PoliLaw discussions and landmark Quezon City (GR No. 144104,
cases on Constitutional Limitations June 29, 2004)
3. Additional Cases: - MIAA vs. CA (GR NO. 155650,
a. Batagsing vs. Ramirez [G.R. No. L-41631. July 20, 2006)
December 17, 1976.] - City Assessor of Cebu vs.
b. Abakada Guro Party List vs. Executive Association of Benevola De
Secretary [G.R. No. 168056. September 1, 2005.] Cebu (GR No. 152904, June 8,
c. Eastern Thetrical vs. Alfonso [G.R. No. L-1104. 2007)
May 31, 1949.]
d. British American Tobacco vs. Camacho [G.R. Tariff and Customs Law
No. 163583. August 20, 2008 and April 15, 2009.]
1. Read Chapter 12, Aban
Next next Assignment: 2. Read RA No. 10863 (CMTA Law)
3. Read Sections 101, 102 (Definition of
Double Taxation and Tax Exemption Terms), 103, 104, 105, 113, 114, 116,
117, 118, 119, 120, 121, 200, 201, 202,
1. Read Chapter 3, Aban 206, 207, 208, 210, 214, 215, 216, 217,
2. Read the following cases: 218, 219, 220, 221, 222, 223, 224 300,
 301, 302, 303, 304, 305, 306, 307, 400, d. Commissioner of Internal Revenue
401, 402, 403, 405, 406, 407, 411. 412, vs. Metro Star Superama Inc. (GR
414, 419, 420, 421, 425, 426, 428, 429, No. 185371, Dec 8, 2010);
430, 431, 435, 437, 438, 439, 500, 601, e. Lascona Land vs. Commissioner of
603, 701, 702, 703, 709, 710, 711, Internal Revenue (GR No. 171251,
712, 713, 714, 800, 801, 802, 809, March 5, 2012);
812, 814, 815, 816, 818, 819, 820, 900, f. Rohm vs. CIR (GR No. 168950,
010, 902, 903, 904, 911, 913 1000, Jan 14, 2015);
1003, 1106 1107, 1108. 1109, 1110, g. RCBC vs. CIR (GR No. 170257,
1113, 1114, 1115, 1116, 1117, 1118, , Sept 7, 2011);
1119, 1120, 1121, 1122, 1123, 1124, h. CIR vs. Hambr echt (GR No.
1125, 1126, 1127, 1128, 1129, , 1131, 169225, Nov 17, 2010);
1132, 1133, 1134, , 1135, 1136, , 1137, , i. CIR vs. Next Mobile (GR No.
1138, , 1204, , 1212, 1404, 1425, 1501, 212825, Dec. 7, 2015).
1512, 1600, 1603, 1608, 1609, 1111,
-304, 401, 505-506, 1201-1211, 1601-03,
2201-2212, 2308-2316, 2530-36, 3301, 8. RA 1125 (CTA Law), as amended by RA
3502, 3512-13, 3514, 3611 of TCCP as 9282 and RA 9503;
amended by RA No. 10863 9. Read CTA Rules of Court; and
10.Correlate CTA laws with Remedies under
4. Additional cases: LGC, TCCP and NIRC
a. T r a n s g l o b e v s . C A , G R N o .
126634, January 25, 1999
b. Jao vs. CA, GR No. 104604,
October 6, 1995
c. Acting COC vs. CTA, GR No.
62636, April 27, 1984
d. De la fuente vs. De Veyra, GR No.
L-35385, January 31, 1983
e. Read again Executive Secretary
vs. Southwing Heavy Industries
(G.R. No. 164171, February 20,
2006)
f. Read again John Hay People’s
Alternative Coalition vs. Lim (G.R.
No. 119775, October 24, 2003)

5. Customs Memorandum Order No. 10-06

dated March 29, 2006

NIRC Remedies

1. Read NIRC Remedies - Aban

2. Study Remedies under the Tax Code
(Sections 202 to 231, 244 to 246, and 112
- NIRC).
3. Memorize Sections 203, 204, 222, 228 and
246.
4. Study RevRegs No. 12-1999, RevRegs No.
18-2013 and RMC 11-2014;
5. Study RevRegs No. 30-2002 and RevRegs
9-2013;
6. Study RMO 20-1990, RDAO 05-2001,
RMC 06-2005 vs. RMC 14-2016 (waivers)
7. Read the following cases:
a. Commissioner of Internal Revenue
vs. Isabela Cultural (361 SCRA
71);
b. Commissioner of Internal Revenue
vs. Union Shipping Corp (185
SCRA 547);
c. Advertising Associates vs. CA (133
SCRA 765);