Professional Documents
Culture Documents
Assignment in Tax 1 2019 20 Part 1
Assignment in Tax 1 2019 20 Part 1
Assignment in Tax 1 2019 20 Part 1
CASES
2. Necessity Theory
Philippine Guaranty Co. Inc. v. CIR, G.R. No. L-22074, September 6, 1965
PURPOSE OF TAXATION
REVENUE OR FISCAL
PAL v. Edu, G.R. No. L-41383, August 15, 1988
Police Power
Lutz v. Araneta, G.R. No. 7859, December 22, 1955
Planters Products, Inc. v. Fertiphil Corporation, G.R. No. 166006, March 14, 2008
Southern Cross Cement Corporation v. Cement Manufacturers Association of the
Philippines, G.R. No. 158540, August 3, 2005
Gerochi v. Department of Energy, G.R. No. 159796, July 17, 2007
Planters Products, Inc. v. Fertiphil Corporation, G.R. No. 166006, March 14, 2008
Ermita-Malate Hotel And Motel Operators Association, Inc., Hotel Del Mar Inc. And Go
Chiu v. The Honorable City Mayor of Manila, G.R. No. L-24693, July 31, 1967
Republic v. Bacolod-Murcia Milling Co., Inc., L-19824-26, July 9, 1966
Tio v. Videogram Regulatory Board, G.R. No. 75697, June 19, 1987
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Caltex Philippines, Inc. v. Commission on Audit, G.R. No. 92585, May 8, 1992).
INHERENT LIMITATIONS
1. Public Purpose
Pascual v. Secretary of Public Works, G.R. No. L-10405, December 29, 1960
Lutz v. Araneta, supra
Gomez v. Palomar, G.R. No. L-23645, October 29, 1968
Bagatsing, etc., et al. v. Ramirez, etc., et al., L-41631, December 17, 1976
Caltex Philipines, Inc. v. Commission on Audit, G.R. No. 92585, May 8, 1992
Mendoza Santos & Co. v. Municipality of Meycauayan, 94 Phil 1047
Gaston v. Republic Planters Bank, G.R. No. L-77194 March 15, 1988
CONSTITUTIONAL LIMITATIONS
PROVISIONS DIRECTLY AFFECTING TAXATION
Uniformity and equality of taxation (Art. VI, Sec. 28(1))
Tan v. Del Rosario, Jr., et al., G.R. No. 109289, October 3, 1994
Villanueva v. City of Iloilo, G.R. No. L-26521, December 28, 1968
Eastern Theatrical Co., Inc. v. Alfonso, et al., G.R. No. L-1104, May 31, 1949
Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas, Inc. v. Hon. Bienvenido Tan,
G.R. No. 81311, June 30, 1988
Reyes v. Almanzor, et al., G.R. Nos. L-49839-46, April 26, 1991)
PAL v. Secretary of Finance, G.R. No. 115852, October 30, 1995)
Grant by Congress of authority to the President to impose tariff rates (Art. VI, Sec. 28(2))
Southern Cross Cement Corporation v. Cement Manufacturers Association of the
Philippines, G.R. No. 158540, August 3, 2005
Prohibition against taxation of religious, charitable entities, and educational entities (Art. VI, Sec.
28(3)).
Lladoc v. Commissioner of Internal Revenue, et al., L-19201, June 16, 1965
Abra Valley College, Inc. v. Aquino, L-39086, June 15, 1988).
The Roman Catholic Bishop of Nueva Segovia v. Provincial Board of Ilocos Norte, G.R.
No. L-27588, December 31, 1927
Herrera v. Quezon City Board of Assessment Appeals, L-15270, September 30, 1961; CIR
v. Bishop of the Missionary District of the Philippine Islands, L-19445, August 31, 1965
The Province of Abra v. Hernando, etc., et al., L-49336, August 31, 1981
Lung Center of the Philippines v. Quezon City, G.R. No. 144104, June 29, 2004
Commissioner of Internal Revenue v. St. Luke's Medical Center, Inc. G.R. No. 195909
September 26, 2012)
Prohibition against taxation of non-stock, non-profit educational institutions (Art. XIV, Sec.
4(3)&(4)
Commissioner of Internal Revenue v. Court of Appeals, et al., G.R. No. 12403, October 14,
1998
Commissioner of Internal Revenue v. St. Luke's Medical Center, Inc. G.R. No. 195909
September 26, 2012)
Commissioner of Internal Revenue v. De La Salle University, Inc., G.R. No. 196596,
November 9, 2016
Majority vote of Congress for grant of tax exemption (Art. VI, Sec. 28(4))
John Hay Peoples Alternative Coalition, et al. v. Victor Lim, et al., G. R. No. 119775,
October 24, 2003
Prohibition on use of tax levied for special purpose (Art. VI, Sec. 29(3))
Pambansang Koalisyon ng mga Samahang Magsasaka at Manggagawa sa Niyugan v.
Executive Secretary G.R. Nos. 147036-37, April 10, 2012
President's veto power on appropriation, revenue, tariff bills (Art. VI, Sec. 27(2))
Commissioner of Internal Revenue v. Hon. Court of Tax Appeals, G.R. No. L-47421, May
14, 1990)
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