I.

VALUE-ADDED TAXES

A. Concept, Characteristics, and Elements of VAT-Taxable transactions

- CIR vs. COMASERCO, GR No. 125355, March 30, 2000
- CIR vs. Sony Philippines, Inc., GR No. 178697, November 17, 2010
- Diaz, et al vs. Secretary of Finance and CIR, GR No. 193007, July 19, 2011
B. Impact and Incidence of Tax
- CIR vs. Tours Specialists, Inc., GR No. 66416, March 21, 1990
- Maceda vs. Macaraig, 197 SCRA 771
C. Tax Credit Method
- CIR vs. Seagate Technology Philippines, GR No. 153866, 2005
D. Destination/Cross-border Principle
- CIR vs. AMEX, GR No. 152609, 2005
- Saura Import & Export Co. vs. Meer, GR No. L-2927, February 25, 1951
- CIR vs. Burmeister, GR No. 153205, 2007
E. Persons liable
- Mindanao II Geothermal vs. CIR, GR No. 193301, 2013
- CIR vs. CTA and Magsaysay Lines, et al., CA GR SP No. 29994, March 11,
1997
F. Transactions deemed sale
G. Change or cessation of status as VAT-registered person
H. Zero-rated and effectively zero-rated sales of goods or properties
- Automatic vs Effectively zero-rated Sale
I. VAT exempt transactions
- CIR vs. Philippine Health Care Providers, Inc., GR No. 168129, 2007
- H. Tambunting Pawnshop, Inc. vs. CIR, 2010
- Diaz, et al vs. Secretary of Finance and CIR, GR No. 193007, July 19, 2011
- St. Luke’s Medical Center vs. CTA and CIR, CA-GR SP No. 45892, March
13, 1998
J. Zero-rated vs. Vat-exempt transactions
- CIR vs. Cebu Tokyo Corporation, 451 SCRA 447, 2005
- Accenture vs. CIR, GR No. 190102, July 11, 2012
- National Tobacco Corporation vs. COA, 311 SCRA 755
- Grego vs. COMELEC, 274 SCRA 481
K. Exempt Transactions vs. Exempt Party
- CIR vs. SM Prime Holdings, GR No. 183505, February 26, 2010
L. Input and Output tax
- CIR vs. Benguet Corp, GR No. 145559, July 14, 2006
M. Refund or tax credit in excess of input tax
- Commissioner vs. Toshiba Information Equipment (Phils.), GR No. 150154,
August 9, 2005
- CIR vs. Seagate Technology (Phils.), GR No. 153866, February 11, 2005
- Contex Corporation vs. Commissioner, GR No. 151135, July 2, 2004
- Western Mindanao Power Corporation vs. CIR, GR No. 181136, June 13,
2012
- CIR vs. San Roque Power Corporation, GR No. 187485, February 12, 2013
N. Invoicing Requirements
- Luzon Hydro Corporation vs. CIR, GR No. 188260, November 13, 2013
O. Filing of Returns and payment
P. Withholding of final VAT on sales to government

II. PERCENTAGE TAXES

 A. Concept
B. Cases
- City of Manila vs. InterIsland Gas, GR No. L-8799, 1956
- CIR vs. Solidbank Corporation, GR No. 148191, 2003

III. EXCISE TAXES

A. Concept
B. Cases
- Silkair [Singapore] Pte. Ltd, vs. CIR, GR No. 173594, 2008

IV. DOCUMENTARY STAMP TAX

A. Concept
B. Cases
- Phil. Banking Corp vs. CIR, GR No. 170574, 2009
- Phil Health Care Providers,Inc. vs CIR, GR No. 167330, 2008

V. REMEDIES
A. Tax Remedies under the NIRC
1. Concept
- Tupaz vs. Ulep, GR No. 1277777, 1999
- Commissioner vs. Leal, GR No. 113459, November 18, 2002
- Roxas vs. CTA, 23 SCRA 276
- Director of Forestry vs. Munoz, 23 SCRA 1183
- Interprovincial Autobus Co. vs. Collector, 98 Phil. 290
2. Civil Penalties
3. Assessment and Reglementary Periods
- CIR vs. Pascor Realty and Devt Corp., GR No. 123895, 1999
- Requisite for valid assessment
- CIR vs. Benipayo, GR No. L-13656, 1962
- CIR vs. Wyeth Suaco Laboratories, GR No. 76251, 1991
- CIR vs. Hantex Trading, GR No. 136975, 2005
- Tax Delinquency vs. Tax Deficiency
- Jeopardy Assessment
4. Collection Process

B. Taxpayer’s Remedies
1. Protesting an Assessment
2. Compromise and Abatement of taxes
3. Recovery of tax erroneously or illegally collected

C. Government Remedies
1. Administrative Remedies
- Republic vs Marsman Development Co., 44 SCRA 418
- Tan Guan vs. CTA and Commissioner, 19 SCRA 903
- Cyanamid Phils vs. Court of Appeals, 322 SCRA 639
2. Judicial Remedies
- Best Evidence Obtainable –
- Interprovincial Autobus Co. vs. Collector, 98 Phil. 290
- Principle of Estoppel
- Padilla vs. Sto. Tomas, 243 SCRA 155
- Commissioner vs. Atlas Consolidated Mining Co., 102 SCRA 246
- Balmaceda vs. Corominas & Co., 66 SCRA 553