TAXATION 1 (XU)

MODULE 3 - Limitations on the Power of Taxation

1. Limitations classified

2. Enumeration of the limitations

3. Requirement of due process of law

a) Due Process Clause

- Chamber of Real Estate and Builders Associations, Inc. vs. The Hon. Executive

Secretary Alberto Romulo, G.R. No. 160756, March 9, 2010

- Reyes vs. Almanzor, 196 SCRA 323

- Sison vs. Ancheta, 130 SCRA 655

- Obillos, Jr. vs. CIR, 139 SCRA 439

4. Requirement of equal protection of the laws

a) Equal Protection Clause

- Sison, Jr. vs. Ancheta, G.R. No. L-59431, July 25,1984

- Villegas vs. Hiu Chiong Tsai Pao Ho, G.R. No. L-29646, November 10, 1978

- Ormoc Sugar Company vs. Treasurer of Ormoc, G.R. No. L-23794, Feb. 17, 1968

- Tiu vs. CA, 301 SCRA 279

5. Requirement of uniformity and equity in taxation

a) Taxation Shall Be Uniform and Equitable

- City of Baguio vs. De Leon, G.R. No. L-24756, October 31, 1968

- Abakada Guro Party List vs. Ermita, G.R. No. 168056, Sept. 1, 2005

- De Villata vs. Standley, G.R. No. L-8154, Dec. 20, 1915

b) Progressive System of Taxation

- Tolentino vs. Secretary of Finance, G.R. No. 115455, October 30, 1995

- British American Tobacco vs. Camacho, 585 SCRA 36

6. Prohibition against imprisonment for non-payment of poll tax

a) Non-Imprisonment for Non-Payment of Poll Tax

- Republic vs. Patanao, G.R. No. L-22356, July 21, 1967

7. Prohibition against impairment of obligation of contracts

 a) Non-Impairment Clause

- Mactan Cebu International Airport vs. Marcos, 261 SCRA 667

- People vs. Caguioa, G.R. No. 168584, October 15, 2007

- Meralco vs. Province of Laguna, 306 SCRA 750

8. Prohibition against infringement of religious freedom

a) Religious Freedom

- American Bible Society vs. City of Manila, G.R. No. L-9637, April 30, 1957

- Tolentino vs. Secretary of Finance, G.R. No. 115455, Oct. 30, 1995

9. Prohibition against appropriation for religious purposes

- Aglipay vs. Ruiz, G.R. No. L-45459, March 13, 1937

10. Prohibition against taxation of religious charitable, and educational entities, etc.

a) Tax Exemption of Religious, Charitable, and Educational Entities

- Abra Valley College, Inc. vs. Aquino, G.R. No. L-39086, June 15, 1988

- Lung Center of the Philippines vs. Quezon City, G.R. No. 144104, June 29, 2000

- Herrera vs. Quezon City Board of Assessment Appeals, G.R. No. L-15270, Sept. 30, 1961

- City Assessor of Cebu vs. Assoc. of Benevola De Cebu, Inc., G.R. No. 152904, June 8,

2007

- CIR vs. CA (YMCA), 298 SCRA 83

- Jesus Sacred Heart College vs. CIR, 95 SCRA 16

- CIR vs. De la Salle University, G.R. No. 196596, 198841, & 198941, November 9, 2016

- CIR vs. St. Paul College, G.R. No. 215383, March 8, 2017

- CIR vs. St. Luke, G.R. No. 203514, February 13, 2017

11. Other constitutional limitations

12. Requirement of public purpose

a) Public Purpose

- Planters Products,Inc. vs. Fertiphil Corp., G.R. No. 166006, March 14, 2008

- CIR vs. Central Luzon Drug Corp., G.R. No. 159647, April 15, 2005

13. Prohibition against delegation of taxing power

a) Non-delegation of Taxing Power

- Abakada Guro Party List vs. Ermita, G.R. No. 168056, Sept. 1, 2005

- Albon vs. Fernando, G.R. No. 148357, June 30, 2006

14. Exemption of government agencies or instrumentalities

a) Exemption of the Government

- Board of Assessment Appeals of Laguna vs. CTA, G.R. No. L-18125, May 31, 1963

b) Taxability of Government Agencies

- Philippine Fisheries Development Authority vs. The Municipality of Navotas, G.R. No.

150301, October 2, 2007

- MIAA vs. CA, G.R. No. 155650, July 20, 2006

- Maceda vs. Macaraig, G.R. No. 88291, June 8, 1993

- MCIAA vs. Marcos, G.R. No. 120082, Sept. 11, 1996

- Infantry Post Exchange vs. Posadas, G.R. No. 33403, Sept. 4, 1930

c) Taxability of GOCCs

- MCIAA vs. Marcos, G.R. No. 120082, Sept. 11, 1996

15. Limitation of international comity

16. Limitation of territorial jurisdiction

MODULE 4 - Situs of Taxation and Double Taxation

1. Meaning of situs of taxation

a) Territoriality or Situs of Taxation

- CIR vs. Marubeni Corp., G.R. No. 137377, Dec. 18, 2001

2. Situs of subjects of taxation

3. Multiplicity of situs

4. Meaning of doubles taxation

a) Double Taxation

- CIR vs. SC Johnson & Son, Inc., G.R. No. 127105, June 25, 1999

- CIR vs. Procter & Gamble, G.R. No. L-66838, Dec. 2, 1991

- CIR vs. SC Johnson & Son Inc., G.R. No. 127105, June 25, 1999

- City of Manila vs. Cosmos, G.R. No. 196681, June 27, 2018

5. Instances of double taxation in its broad sense

6. Constitutionality of double taxation

NOTES BANK - Submit your personal notes on the underlined topics. Submit the
digest of the highlighted cases. Deadline on August 12, 2020 6:00pm.
Submit to: jgilbollozos@gmail.com