SAN BEDA COLLEGE ALABANG

SCHOOL OF LAW
COURSE SYLLABUS
TAXATION II
ATTY. DEBORAH S. ACOSTA-CAJUSTIN
Consultation Hours: Every Friday, 6:15 PM – 6:45 PM
Email Address: debbie.acosta@gmail.com

I. COURSE TITLE: TAXATION II

II. NUMBER OF UNITS: 3
III. COURSE DESCRIPTION: This course discusses the statutory provisions on income,
business and transfer taxation (income tax, donors tax, estate tax, value-added tax,
percentage tax, excise tax, and documentary stamp tax).
IV. LEARNING OUTCOMES/OBJECTIVES:

At the conclusion of the course, students should be able to:

A. Explain the law, principles, rules and regulations governing income taxes,
business taxes, and transfer taxes
B. Analyze fact situations and recognize tax ramifications;
C. Apply tax concepts to fact situations and communicate potential tax
ramifications in writing and orally;
D. Undertake legal research, and evaluate and apply a range of legal sources to
resolve legal problems involving taxation; and
E. Develop well-structured and persuasive written arguments for a mixed legal and
non-legal audience.

V. COURSE OUTLINE:

ESTATE TAX

(Sec. 84-97, Sec. 104, NIRC, Revenue Regulations No. 17-93, Estate Tax Regulations, as
amended by RR 2-2003, dared December 16, 2002, RR 12-2018, March 15, 2018, as amended
by RR No. 8-2019)

Lorenzo v. Posadas, G.R. No. 43082, June 18, 1937

Elegado v. CTA, G.R. No. L-68385, May 12, 1989
Dizon v. CTA, G.R. No. 140944, April 30, 2008
Aznar v. CTA, G.R. No. L-20569, August 23, 1974
San Agustin v. CIR, G.R. No. 138485, September 10, 2011
CIR v. Reyes, G.R. No. 159694, January 27, 2006
Marcos v. CA, G.R. No. 120880, June 5, 1997
PNB v. Santos, G.R. No. 208293, December 10, 2014
Zapanta v. Posadas, G.R. No. 29204, December 29, 1928
Tuazon v. Posadas, G.R. No. L-30885, January 23, 1930
Dizon v. Posadas, G.R. No. L-36770, November 4, 1932
Vidal del Roces v. Posadas, G.R. No. L-34937, March 13, 1993

GROSS ESTATE – Rule for Imposition

1. Resident, non-resident alien

2. Reciprocity of exemption (Collector v. Fisher, 1 SCRA 93)
3. Valuation of gross estate
4. Decedent’s interest
a. Transfers in contemplation of death
b. Revocable transfers
c. Property passing under general appointment
d. Proceeds of life insurance
e. Prior interest
f. Transfer for insufficient consideration
5. Exclusion from gross estate: capital of surviving spouse
6. Deduction from gross estate
a. Claims v. the estate
b. Claims v. insolvent persons
c. Unpaid mortgages and losses
d. Property previously taxed – vanishing deductions
e. Transfer for public purpose
7. Family home
a. Share in the conjugal property
8. Standard deduction
9. Tax credit for estate taxes
10. Exemption of certain acquisitions
11. Tax returns
a. Time to file and notice
b. Payment of tax
c. Obligations of executor, administrator, officers, others

DONOR’S TAX

(Sec. 98-103, RR 12-2018, March 15, 2018)

Lladoc v. Commissioner of Internal Revenue, G.R. No. L-19201, June 16, 1965
Abello, et al. v. Commissioner of Internal Revenue, G.R. No. 120721, February 23, 2005
The Philippine American Life and General Insurance Company v. The Secretary of Finance and
the Commissioner of Internal Revenue, G.R. No. 210987, November 24, 2014
Commissioner of Internal Revenue v. B.F. Goodrich Phils., Inc. (now Sime Darby International
Tire Co., Inc. and the Court of Appeals, G.R. No. 104171, February 24, 1999

1. Imposition of gift tax

2. Transfer of inadequate consideration
3. Exemption from gift tax
4. Tax credit
5. Tax return (time and filing and payment
6. Political contributions: tax treatment)

INCOME TAXATION

GENERAL PRINCIPLES

1. Features of Philippine Income Taxation

a. Tax Situs
i. Nationality
ii. Residence
iii. Source
b. Progressive v. Regressive System of Taxation
c. Global v. Schedular System of Taxation

2. General Principles of Income Taxation (Sec. 23, NIRC)

3. Scope of Income Taxation
a. Definition of Terms (Sec. 22, NIRC)
b. Taxpayer (Sec. 22, NIRC)
c. Persons (Sec. 22(N), NIRC)
d. “Persons liable to tax” CIR v. Procter & Gamble, 204 SCRA 378

INCOME

1. Income
a. Definition
b. Difference between Capital and Income, Madrigal v. Rafferty, 38 Phil 14
c. Difference between Receipts and Income
d. Requisites for Income to be Taxable
e. Test in Determining Income/Doctrines on Determination of Taxable Income
i. Realization Test/Severance Theory
1. Eisner v. Macomber, 252 US 89
ii. Claim of right doctrine
1. Commissioner v. Tours Specialist, 183 SCRA 402
2. Commissioner v. Javier, 199 SCRA 824
 iii. Income from whatever source
1. Sec. 50, Regulations No. 2
2. Gutierrez v. Collector, 101 Phil. 713
3. James v. US, 366 US 213
4. Commissioner v. Glenshaw Glass, 388 US 426
iv. Economic benefit test

CLASSIFICATION OF INCOME TAXPAYERS

1. Individuals
a. Citizens (Sec. 1-2, Art. IV, Constitution)
i. Resident Citizens
ii. Non-Resident Citizens (Sec. 22(E), NIRC)
b. Alien
i. Resident Alien (Sec. 22(F), NIRC, Sec. 5, RR No. 2)
ii. Non-Resident Alien (Sec. 22(G), NIRC)
1. Engaged in trade or business
2. Not engaged in trade or business
c. General Professional Partnerships (Sec. 22(B), NIRC)
i. Tan v. CIR, GR L-109289, October 3, 1994)
2. Estates and Trusts
a. Definition of “Estate” & “Trusts”
b. RR 11-2008
c. CIR v. Visayas Electric, 23 SCRA 715
d. CIR v. CA, CTA, GCL Retirement Plan, 207 SCRA 487
e. Vda. De Esconde v. CA, 253 SCRA 66
f. Guy v. CA, GR No. 165849, Dec. 10, 2007
g. Miguel J. Ossorio Pension Foundation, Inc. v. CA and CIR, G.R. No. 162175, June
28, 2010

3. Corporations (Sec. 22(B), NIRC)

a. Domestic Corporation (Sec. 22(C), NIRC)
i. Co-ownership, Art. 484, Civil Code
b. Foreign Corporation (Sec. 22(D), NIRC)
i. Resident Foreign Corporation (Sec. 22(H), NIRC)
ii. Non-Resident Foreign Corporation (Sec. 22(I), NIRC)
c. Cases:
i. Lorenzo Ona v. CIR, 45 SCRA 74
ii. Evangelista v. Collector, 102 Phil. 140
iii. Pascual v. CIR, 166 SCRA 560
iv. Afisco Insurance Corp. v. CIR, GR No. 112675, January 25, 1999
v. Collector v. Batangas Transportation Co., L-9692, January 6, 1958)
vi. Gatchalian v. Collector, 67 Phil. 666
vii. Reyes v. Commissioner, 24 SCRA 198
 viii. Philex Mining Corp. v. Commissioner, GR No. 148187, April 16, 2008
ix. Air Canada v. CIR, G.R. No. 169507, January 11, 2016
x. Commissioner of Internal Revenue v. Shinko Electric Industries Co., Ltd.,
GR No. 226287, July 7, 2021

GROSS INCOME

1. Taxable Income
a. Sec. 31, NIRC
b. Sec. 36-38, Rev. Reg. No. 2

2. Gross Income
a. General Definition, Sec. 32(A), NIRC
BIR v. First E-Bank Tower Condominium Corp., GR No. 215801/218924, January
15, 2020

i. Compensation
1. Sec. 32(A)(1), NIRC
2. Sec. 2.78.1(A), Rev. Reg. No. 2-98, as amended by Secs. 1 and 2 of
Rev. Reg. No. 10-2008
3. Fringe Benefits
a. Sec. 33, NRC
b. Sec. 2.33, Rev. Reg. 3-98, as amended by Rev. Reg. No. 10-
2000 and further amended by Rev. Reg. No. 5-228
c. Collector v. Henderson, 1 SCRA 649
d. CIR v. Efren P. Castaneda, G.R. No. 96016, Oct. 17, 1991
ii. Income from business or exercise of profession
a. Sec. 43-47, Rev. Regulations No. 2
iii. Rents
iv. Gains derived from dealings in property
1. Ordinary Gains and Losses
a. Ordinary Income (Sec. 22(Z), NIRC)
b. Ordinary Loss (Sec. 22(Z), NIRC)
2. Capital Gains and Losses
a. Capital gains on stocks
b. Capital gains on real property
c. Capital gains on capital assets
d. Capital Assets (Sec. 39(A)(1), NIRC)
e. Net Capital Gain (Sec. 39(A)(2), NIRC)
f. Net Capital Loss (Sec. 39(A)(3), NIRC)
g. Holding Period (Sec. 39(B), NIRC)
h. Limitation on Capital Losses (Sec. 39(C), NIRC)
i. Net Capital Loss Carry Over (Sec. 39(D), NIRC)
 3. Real Property: Ordinary v. Capital Assets
a. Rev. Reg. 7-2003
4. Recognition of Gains and Losses,
a. Sec. 40, NIRC
b. Rev. Reg. No. 18-2001

Commissioner of Internal Revenue v. The Hongkong

Shanghai Banking Corporation Limited – Philippine Branch,
GR No. 227121, December 9, 2020

Commissioner of Internal Revenue v. Lucio Co, et al., GR

No. 241424, February 26, 2020
v. Interest
vi. Royalties
vii. Dividends
1. Sec. 73, NIRC
2. CIR v. CA, CTA & ANSCOR, GR No. 108576, January 30, 1999
3. Eisner v. Macomber, 252 US 89
viii. Annuities
ix. Prizes and winnings
x. Pensions
xi. Partners’ distributive share in a general partnership (Sec. 26, NIRC)
xii. Income from whatever sources

3. Exclusions from Gross Income

a. Sec. 32(B), NIRC
b. Sec. 2.78.1(B), Rev. Reg. 2-98
c. De Minimis Benefits
i. Rev. Reg. No. 10-2008; RMC 50-2018, May 11, 2018
d. CIR v. CA & Castaneda, GR No. 96016, October 17, 1991

4. Income from sources and outside the Philippines (Sec. 42, NIRC)
a. Income from sources within the Philippines (Sec. 42(A), (B), NIRC)
b. Income from sources outside the Philippines (Sec. 42(C), (D), NIRC)
c. Income from sources partly within and partly outside the Philippines (Sec. 42(E),
NIRC)

DEDUCTIONS

1. Ordinary and Necessary Trade, Business or Professional Expenses

a. In General
i. Sec. 34(A)(1)(a), NIRC
ii. Rev. Reg. No. 10-2002
b. “Ordinary” and “Necessary” Expenses
 c. Test of Deductibility
i. ESSO v. CIR, 175 SCRA 149
ii. Zamora v. Collector, 8 SCRA 16
d. Test of Reasonableness
i. CM Hoskins & Co., Inc. v. Commissioner, 30 SCRA 434
e. Substantiation Requirement
i. Sec. 34(A)(1)(b), NIRC
ii. Sec. 34(K), NIRC
f. Other Cases
i. CIR v. CTA & Smith Kline & French Overseas Co (Phil Branch) L-54108,
January 17, 1984
ii. Gancayco v. The Collector, L-13325, April 20, 1961

2. Interest
a. Sec. 34(B), NIRC
b. Sec. 36(B), NIRC
c. Rev. Reg. No. 13-2000
d. RMC No. 31-2009
e. Cases:
i. Palanca v. CIR, 18 SCRA 496
ii. Paper Industries Corp. v. CA, CIR & CTA, 250 SCRA 434
iii. Collector v. Prieto, 109 Phil. 592

3. Taxes
a. Sec. 34(C), NITC
b. Allowable deduction
c. Allowable tax credit
d. CIR v. Lednicky, GR No. L-18169, July 31, 1964
e. Gutierrez v. Collector, 14 SCRA 33

4. Losses
a. Ordinary Losses
i. Sec. 34(D), NIRC
ii. Rev. Reg. 12-77
iii. RMO 31-2009
b. Net Operating Loss Carry Over (NOLCO)
i. Sec. 34(D)(3), NIRC
ii. Rev. Reg. 14-2001
c. Other Types of Losses
i. Capital Losses (Sec. 34(D)(4), NIRC
ii. Losses from Wash Sales (Sec. 34(D)(5), 38, NIRC)
iii. Wagering Losses (Sec. 34(D)(6), 38, NIRC)
iv. Abandonment Losses (Sec. 34(D)(7), NIRC)
 d. Cases:
i. Plaridel Surety & Insurance Co. v. CIR, 21 SCRA 1187
ii. Fernandez Hermanos, Inc. v. CIR, 29 SCRA 553
iii. China Bank Corp. v. CA, CIR, CTA, 336 SCRA 178

5. Bad Debts
a. Sec. 34(E), NIRC
b. Rev. Reg. 5-99
c. Rev. Reg. 25-2002
d. Collector v. Goodrich International Rubber Co., 21 SCRA 1336
e. Fernandez Hermanos, Inc. v. CIR, 29 SCRA 553

6. Depreciation
a. Sec. 34(F), NIRC
b. Methods of Depreciation
i. Straight Line Method
ii. Declining Balance Method
iii. Sum of the Years Digit Method
c. Special Rules on Depreciation
i. Private Educational Institutions (Sec. 34(A)(2), NIRC)
ii. Petroleum Operations (Sec. 34(F)(4))
iii. Mining Operations (Sec. 34(F)(5))
iv. For Nonresident Aliens Engaged in Trade or Business or Resident Foreign
Corporation (Sec. 34(F)(6))
d. Cases:
i. Basilan Estate, Inc. v. Commissioner, 21 SCRA 17
ii. Zamora v. Collector, 8 SCRA 163
iii. Fernandez Hermanos Inc. v. CIR, 29 SCRA 553

7. Depletion
a. Sec. 34(G), NIRC

8. Charitable and Other Contributions

a. Subject to Limitation (Sec. 34(H)(1), NIRC)
b. Deductible in Full (Sec. 34(H)(2))
c. Rev. Reg. No. 13-98
d. RMC No. 14-2008
e. RMC 88-2007
f. Roxas v. CTA, 23 SCRA 276

9. Research and Development (Sec. 34(I), NIRC)

10. Pension Trust (Sec. 34(L), NIRC)

 11. Items not Deductible
a. Bribes, Kickbacks (Sec. 34(A)(1)(c), NIRC)
b. Sec. 36, NIRC
c. Gancayco v. Collector, 1 SCRA 980

TAX BASE AND TAX RATES

1. Individuals
a. Resident Citizens and Resident Aliens (Sec. 24, NIRC), RR 23-2018
i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income
1. Interest, Royalties, Prizes and Other Winnings
a. Sec. 24(B)(1), NIRC
b. Sec. 22(FF), NIRC
c. Rev. Reg. 10-98
iii. Dividends (Sec. 24(B)(2), NIRC)
iv. Capital gains on shares of stock
1. Sec. 24(C), NIRC
2. Rev. Reg. 6-2008; RR 20-2020
v. Capital gains on real property
1. Sec. 24(D)
2. Civil Code definition of Real Property (Art. 415, Civil Code)
3. Rev. Reg. 8-98
4. Rev. Reg. 13-99
5. Rev. Reg. 14-2000
b. Non-Resident Aliens (Sec. 25, NIRC)
i. Engaged in trade or business
1. Taxable Income (Sec. 25(A)(1), NIRC)
2. Passive Income (Sec. 25(A)(2), NIRC)
3. Capital gains (Sec. 25(3), NIRC)
ii. Not engaged in trade or business (Sec. 25(B), NIRC)
iii. Special Aliens (Sec. 25(C), (D) & (E), NIRC)
1. RMC 41-2009
c. Members of General Professional Partnerships (Sec. 26, NIRC)

Soriano, et al. v. Secretary of Finance, et al., GR Nos. 184450, 184508, 184538,

185234, January 24, 2017

2. Corporations
a. Domestic Corporations (Sec. 27, NIRC)
i. In General (Sec. 27(A), NIRC)
ii. Special Corporations (Sec. 27(B), (C), NIRC)
iii. Passive Income
iv. Interest, Royalties (Sec. 27(D)(1) & (3), NIRC)
 v. Dividends (Sec. 27(4), NIRC)
vi. Capital gains (Sec. 27(D)(2) & (5), NIRC)
b. Resident Foreign Corporations (Sec. 28, NIRC)
i. In General (Sec. 28(A), NIRC)
1. N.V. Reederit Amsterdam v. Commissioner, GR No. 46029, June
23, 1988
ii. Special Foreign Corporations
iii. International Carriers
1. Sec. 28(3), NIRC
2. Rev. Reg. 15-2002
iv. Offshore Banking Units
1. Sec. 28(4), as amended, NIRC
2. Rev. Reg. 10-98
3. Rev. Reg. 10-76
4. Rev. Reg. 14-77
v. Regional or Area Headquarters and Regional Operating Headquarters
1. Sec. 22(DD), NIRC
2. Sec. 22(EE), NIRC
3. Sec. 28(A)(6), NIRC
vi. Branch Profit Remittance Tax (Sec. 28(A)(5), NIRC)
1. Marubeni Corp v. Commissioner, 177 SCRA 500
2. Bank of America NT & SA v. CA & CIR, 234 SCRA 302
3. RMC 55-80
vii. Passive Income
1. Interest (Sec. 28(A)(7)(a) & (b), NIRC)
2. Dividends (Sec. 28(A)(7)(d), NIRC)
3. Capital gains (Sec. 28(A)(7)(c), NIRC)
viii. Subsidiary v. Branch of a Foreign Corporation
c. Non-resident Foreign Corporation
i. In General (Sec. 28(B)(1), NIRC)
ii. Special Non-Resident Foreign Corporations (Sec. 28(B)(2), (3) & (4), NIRC)
iii. Passive Income
1. Interest (Sec. 28(B)(5)(a)
2. Dividends (Sec. 28(B)(5)(b)
3. Commissioner v. Procter & Gamble PMC, 160 SCRA 560, 204 SCRA
377
4. Commissioner v. Wander Phils., 160 SCRA 573
5. Marubeni Corp v. Commissioner, 177 SCRA 500
iv. Capital gains (Sec. 28(B)(5)(c), NIRC)
d. Minimum Corporate Income Tax (“MCIT”)
i. On Domestic Corporation (Sec. 27(E), NIRC)
ii. On Resident Foreign Corporation (Sec. 28(A)(2), NIRC)
iii. Rev. Reg. 9-98
iv. RMC 4-2003
 v. Rev. Reg. 12-2007
e. Exemption from Tax on Corporation
i. Sec. 30, NIRC
ii. Sec. 24, Rev. Reg. No. 2
iii. Secs. 25-32, 35, Rev. Reg. No. 2
iv. CIR v. St. Luke’s Medical Center, Inc., GR No. 203514

PARTNERSHIP

1. Taxation of General Partnership

2. Taxation of General Professional Partnership

ESTATE & TRUST

1. Secs. 60-66, NIRC

ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

1. Secs. 43-50, NIRC

2. Accounting Periods
a. Taxable Year (Sec. 22(P), NIRC)
b. Calendar Year
c. Fiscal Year (Sec. 22(Q), NIRC)
3. Accounting Methods
a. Cash Basis
b. Accrual Basis
i. Filipinas Synthetic Fiber Corp. v. CA, 316 SCRA 480
c. Long-term Contracts
i. Sec. 48, NIRC
ii. Sec. 44, Regulations No. 2
d. Installment Basis
i. Sec. 49, NIRC
ii. Sec. 51, Regulations No. 2

RETURNS AND PAYMENT OF TAX

1. Secs. 51-59, NIRC

2. Individuals
a. Sec. 51, NIRC
b. Sec. 56, NIRC
c. Sec. 74, NIRC
 d. Substituted Filing – Sec. 2.83.4 of RR 2-98, as amended by Sec. 4, RR3-2002 and
further amended by Sec. 6, RR 10-2008
3. Corporations
a. Sec. 52, NIRC
b. Sec. 56, NIRC
c. Secs. 75-77, NIRC
4. Estates and Trusts (Sec. 65, NIRC)
5. General Professional Partnerships (Sec. 55, NIRC)

WITHHOLDING TAXES

1. Withholding on Wages
a. Secs. 78-83, NIRC
b. Sec. 2.79 of RR 2-98, as amended, and amended further by Secs. 3-4 of RR 10-
2008 and RR 11-2018
2. Withholding Tax on Source
a. Final Withholding Taxes (Sec. 57(A), NIRC)
b. Creditable Withholding Taxes or Expanded Withholding Tax (Sec. 57(B), NIRC)
3. Returns & Payments (Sec. 58, NIRC)
a. Resident Citizens and Resident Aliens (Sec. 24, NIRC)
i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income

b. Resident Citizens and Resident Aliens (Sec. 24, NIRC)

i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income

c. Resident Citizens and Resident Aliens (Sec. 24, NIRC)

iii. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
iv. Passive Income

d. Resident Citizens and Resident Aliens (Sec. 24, NIRC)

i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income

e. Resident Citizens and Resident Aliens (Sec. 24, NIRC)

i. Taxable Income (Sec. 24(A)(1)(a), (b) & (c), NIRC)
ii. Passive Income

LG Electronics v. CIR, GR No. 165451, December 3, 2014 – Tax amnesty

CIR v. APO Cement Corporation, GR No. 193381, February 8, 2017

VALUE-ADDED TAX
1. Secs. 105-115, NIRC, as amended by RA 8424 & RA 9238, February 5, 2004 and RA 9338,
effective July 1, 2005, implemented by RR 16-2005 (November 1, 2005) and RR 4-2007
(February 7, 2007); RR No. 13-2018, March 15, 2018, RR 26-2018; RR 4-2021 and RR 8-
2021; RR 9-2021; RR 21-2021

2. Atlas Consolidated v. CIR, GR No. 146221, September 25, 2007

3. Are reimbursements subject to VAT?

a. CIR v. Court of Appeals, et al., G.R. No. 125355, March 30, 2000
b. See also RMC 9-2006, January 25, 2006; RMC No. 39-2007, January 22, 2007
4. American Express v. Commissioner, SC GR 152609, June 28, 2005
5. CIR v. Burmeister and Wain, GR No. 153205, January 22, 2007
6. CIR v. Magsaysay Lines, GR No. 146984, July 28, 2006
7. RA No. 9361, December 31, 2006, as implemented by RR No. 2-2007 (December 29,
2006)
8. CIR v. Seagate Technology Phils.. GR No. 153866, February 11, 2015
9. Medicard Philippines, Inc. v. CIR, GR No. 222743, April 5, 2017
10. Microsoft Philippines, Inc. v. CIR, GR No. 180173, April 6, 2011
11. CIR v. Sony Philippines, Inc., GR No. 178697, November 17, 2010
12. KEPCO Philippines Corporation v. CIR, GR No. 181858, November 24, 2010
13. AT&T Communications Services Philippines, Inc. v. CIR, GR No. 182364, August 3, 2010
14. Silicon Philippines, Inc. v. CIR, GR No. 172378, January 12, 2011
15. Renato v. Diaz and Aurora Timbol v. Secretary of Finance, GR No. 193007, July 19, 2011
16. PAGCOR v. BIR, GR No. 172087, March 15, 2011
17. Commissioner of Internal Revenue v. Aichi Forging Company of Asia, GR No. 184823,
October 6, 2010
18. Fort Bonifacio Devt Corp. v. CIR, GR Nos. 158885 and 170680, April 2, 2009
19. Commissioner of Internal Revenue v. Benguet Corporation, GR Nos. 134587 and 134588,
July 8, 2005
20. Commissioner of Internal Revenue v. SM Prime Holdings, Inc. et al, GR No. 183505,
February 26, 2010
21. Commissioner of Internal Revenue v. The Philippine American Accident Insurance
Company, et al., GR No. 141658, March 18, 2005
22. Revenue Regulations No. 18-2011
23. Revenue Regulations No. 16-2011
24. Revenue Regulations No. 13-2012
25. Mindanao II Geothermal Partnership v. Commissioner of Internal Revenue, G.R. No.
204745, December 8, 2014
26. Taganito Mining Corporation v. Commissioner of Internal Revenue, G.R>. No. 201195,
November 26, 2014
27. Fort Bonifacio Development Corporation v. CIR, et al., G.R. Nos. 175707, 180035,
181092, November 19, 2014
28. AT&T Communications Services Phils., Inc. v. CIR, G.R. No. 185969, November 19, 2014
29. CIR v. Team Sual Corporation, G.R. No. 205055, July 18, 2014
30. San Roque Power Corp. v. CIR, G.R. No. 205543, June 30, 2014
31. Pilipinas Total Gas, Inc. v. CIR, G.R. No. 207112, December 8, 2015
32. Eastern Telecommunications Philippines, Inc. v. CIR, G.R. No. 183531, March 25, 2015
33. Takenaka Corporation – Philippine Branch v. CIR, G.R. No. 193321, October 19, 2016
34. Sitel Philippines Corpoation v. CIR, GR No. 201326, February 8, 2017

OTHER PERCENTAGE TAXES

1. Sec. 116, NIRC – Tax on persons exempt from VAT

2. Secs. 117-118, NIRC – Carriers Tax as amended RA 9337; Revenue Regulations No. 11-
2011
3. Sec 119 – Tax on franchises
4. Sec. 120 – Overseas communications tax
5. Sec. 121 – Tax on banks and financial intermediaries as amended by RA 7716 and RA
9238
a. China Banking Corp v. CTA, GR No. 146749, June 10, 2003
b. Revenue Regulations No. 9-2004
c. RA 9337
6. Sec. 122 – Tax on finance companies, as amended by RA 9238
7. Sec. 123 - Tax on insurance premiums, as amended by RA 10001
8. Sec. 124 – Tax on agents of foreign insurance companies
9. Sec. 125 – Amusement taxes
10. Sec. 126 – Tax on winnings
11. Sec. 127 – Percentage tax on IPOs
12. Sec. 128 – Payment of percentage taxes
a. Revenue Regulations No. 6 – 2001
13. Republic of the Philippines v. Sunlife Assurance Company of Canada, G.R. No. 158085,
October 14, 2005
14. CIR v. Lhuillier, GR No. 150947, July 15, 2003
15. First Planters Pawnshop, Inc. v. CIR, GR No. 174134, July 30, 2008
16. Revenue Regulations No. 10-2004
17. Revenue Regulations No. 4-2007

EXCISE TAXES ON CERTAIN GOODS

1. Secs. 129 to 140, NIRC, as amended by RA 9334, as implemented by Revenue

Regulations Nos. 12-2004 and 3-2006
2. Secs. 144-147, NIRC
3. RA 7654
4. Revenue Regulations No. 22-2003
5. British American Tobacco v. Jose Camacho et al., GR No. 163583, August 20, 2008;
Motion for Reconsideration, April 15, 2009
6. Secs. 148-150, NIRC, as amended by RA 9337
7. Revenue Regulations No. 4-2003
8. Exxonmobil Petroleum and Chemical Holdings, Inc. Philippine Branch v. CIR, GR No.
180909, January 19, 2011
9. CIR v. Pilipinas Shell Petroleum Corporation, GR No. 188497, April 13, 2012
10. Sec. 151, NIRC, as amended by RA 7229
11. RA 8240; Revenue Regulations No. 1-97, December 13, 1996
12. RA 9224; Revenue Regulations No. 25-2003
13. La Suerte Cigar & Cigarette Factor v. Court of Appeals, et al., G.R. No. 125346,
November 11, 2014
14. CIR, et al. v. Philippine Airlines, Inc., G.R. Nos. 212536-37, August 27, 2014
15. Chevron Philippines, Inc. v. CIR, G.R. No. 210836, September 1, 2015
16. CIR v. Pilipinas Shell Corporation, G.R. No. 180402, February 10, 2016
17. Purisima, et al. v. Philippine Tobacco Institute, Inc., GR No. 210251, April 17, 2017

DOCUMENTARY STAMP TAX

1. Secs. 173-201, NIRC< as amended by RA 8424 and RA 9243; Revenue Regulations No.
13-2004
2. CIR v. Construction Resources of Asia, Inc., 145 SCRA 673
3. CIR v. First Express Pawnshop Company, Inc., GR Nos. 172045-46, June 16, 2009
4. CIR v. Filinvest Development Corporation, GR No. 163653, July 19, 2011
5. CIR v. Manila Bankers’ Life Insurance Corporation, GR No. 169103, March 16, 2011
6. Supreme Transliner, Inc., et al. v. BPI Family Savings Bank, GR No. 165617, February 25,
2011
7. CIR v. Pilipinas Shell Corporation, G.R. No. 192398, September 29, 2014
8. HSBC v. CIR, G.R. Nos. 166018 and 167728, June 4, 2014
9. CIR v. La Tondena Distellers, Inc. (now Ginebra San Miguel), G.R. No. 175188, July 15,
2015
10. Philippine Bank Communications v. CIR, G.R No. 194065, June 20, 2016
11. CIR v. PNB, G.R. No. 195147, June 11, 2016