‭TAXATION LAW 1‬

‭SYLLABUS‬
‭BY: ATTY. PAMELA RUTH G. CALOG, CPA‬

‭A. General Principles‬

‭1. Concept, Nature, and Characteristics of Taxation and Taxes‬

‭a.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Cebu‬ ‭Portland‬ ‭Cement‬

‭Company (December 15, 1987)‬
‭b. Commissioner of Internal Revenue vs. Algue (February 17, 1988)‬
‭c.‬‭C.N.‬‭Hodges‬‭vs.‬‭Municipal‬‭Board‬‭of‬‭the‬‭City‬‭of‬‭Iloilo‬‭(January‬‭31,‬
‭1963)‬

‭2. Classifications and Distinctions‬

‭a.‬ ‭Association‬ ‭of‬ ‭Customs‬ ‭Brokers,‬ ‭Inc.‬ ‭vs.‬ ‭Municipal‬‭Board‬‭(May‬

‭22, 1953)‬
‭b.‬ ‭Esso‬ ‭Standard‬ ‭Eastern,‬ ‭Inc.‬ ‭vs.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬
‭Revenue (July 7, 1989)‬
‭c.‬‭Progressive‬‭Development‬‭Corporation‬‭vs.‬‭Quezon‬‭City‬‭(April‬‭24,‬
‭1989)‬
‭d. PAL vs. Edu (August 15, 1988)‬
‭e. Villegas vs. Hiu Chiong Tsai Pao Ho (November 10, 1978)‬
‭f.‬ ‭Compania‬ ‭General‬ ‭de‬ ‭Tabacos‬ ‭de‬ ‭Filipinas‬ ‭vs.‬ ‭City‬ ‭of‬ ‭Manila‬
‭(June 29, 1963)‬
‭g. American Mail Lines vs. City of Basilan (May 31, 1961)‬
‭h. Osmeña vs. Orbos (March 31, 1993)‬
‭i.‬ ‭Republic‬ ‭of‬ ‭the‬ ‭Philippines‬‭vs.‬‭Bacolod-Murcia‬‭Milling‬‭Co.‬‭(July‬
‭9, 1966)‬
‭j.‬‭Victorias‬‭Milling‬‭Co.,‬‭Inc.‬‭vs.‬‭Municipality‬‭of‬‭Victorias‬‭(December‬
‭27, 1968)‬
‭k. Lutz vs. Araneta (December 22, 1955)‬
‭l. PCGG vs. Cojuangco (December 14, 2001)‬

‭3. Certain Doctrines in Taxation‬

‭Power to Tax includes the Power to Destroy‬

‭a.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬‭Revenue‬‭vs.‬‭Tokyo‬‭Shipping‬‭Co.,‬‭Ltd.‬
‭(May 26, 1995)‬
‭b. Reyes vs. Almanzor (April 26, 1991)‬
‭c. Commissioner of Internal Revenue vs. Algue (February 17, 1988)‬

‭Set-off / Compensation‬
‭a.‬ ‭Philex‬ ‭Mining‬ ‭Corp.‬ ‭vs.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬
‭(August 25, 1998)‬
‭b. Francia vs. Intermediate Appellate Court (June 28, 1988)‬
‭c.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Itogon-Suyoc‬‭Mines,‬‭Inc.‬
‭(July 29, 1969)‬
‭d. Domingo vs. Garlitos (June 29, 1963)‬
‭e.‬ ‭Republic‬ ‭of‬ ‭the‬ ‭Philippines‬ ‭vs.‬ ‭Mambulao‬ ‭Lumber‬ ‭Company‬
‭(February 28, 1962)‬

‭1‬
‭Taxpayer Suit‬
‭a.‬ ‭Anti-Graft‬ ‭League‬ ‭of‬ ‭the‬ ‭Philippines‬ ‭vs.‬ ‭San‬ ‭Juan‬ ‭(August‬ ‭1,‬
‭1996)‬
‭b.‬‭Joya‬‭vs.‬‭Presidential‬‭Commission‬‭on‬‭Good‬‭Government‬‭(August‬
‭24, 1993)‬
‭c. Lozada vs. COMELEC (January 27, 1983)‬

‭4. Limitations on the Power of Taxation‬

a‭ . Pascual vs. Secretary of Public Works (December 29, 1960)‬

‭b. Osmeña vs. Orbos (March 31, 1993)‬
‭c.‬ ‭Pepsi-Cola‬ ‭Bottling‬ ‭Company‬ ‭vs.‬ ‭Municipality‬ ‭of‬ ‭Tanauan‬
‭(February 27, 1976)‬
‭d. Social Security System vs. City of Bacolod (July 21, 1982)‬
‭e. Sea-Land Services, Inc. vs. Court of Appeals (April 30, 2001)‬
‭f.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Mitsubishi‬ ‭Metal‬
‭Corporation (January 22, 1990)‬
‭g. 31st Infantry Post Exchange vs. Posadas (September 4, 1930)‬
‭h.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Marubeni‬ ‭Corporation‬
‭(December 18, 2001)‬
‭i.‬ ‭Reagan‬ ‭vs.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭(December‬ ‭27,‬
‭1969)‬
‭j. Tiu vs. Court of Appeals (January 20, 1999)‬
‭k.‬ ‭John‬ ‭Hay‬ ‭Peoples‬ ‭Alternative‬ ‭Coalition‬ ‭vs.‬ ‭BCDA‬ ‭(October‬ ‭24,‬
‭2003)‬
‭l. Coconut Oil Refiners Association Inc. vs. BCDA (July 29, 2005)‬
‭m. Province of Abra vs. Hernando (August 31, 1981)‬
‭n. Tolentino vs. Secretary of Finance (October 30, 1995)‬
‭o. Abakada Guro Party List vs. Ermita (September 1, 2005)‬
‭p.‬ ‭Misamis‬ ‭Oriental‬ ‭Association‬ ‭of‬ ‭Coco‬ ‭Traders,‬ ‭Inc.‬ ‭vs.‬
‭Department of Finance Secretary (November 10, 1994)‬
‭q.‬‭Commissioner‬‭of‬‭Internal‬‭Revenue‬‭vs.‬‭Court‬‭of‬‭Appeals‬‭(August‬
‭29, 1996)‬
‭r.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Lingayen‬ ‭Gulf‬ ‭Electric‬
‭Power Co., Inc. (August 4, 1988)‬
‭s.‬‭Kapatiran‬‭ng‬‭mga‬‭Naglilingkod‬‭sa‬‭Pamahalaan‬‭ng‬‭Pilipinas,‬‭Inc.‬
‭vs. Tan (June 30, 1988)‬
‭t. Sison vs. Ancheta (July 25, 1984)‬
‭u. Villegas vs. Hiu Chiong Tsai Pao Ho (November 10, 1978)‬
‭v. Villanueva vs. City of Iloilo (December 28, 1968)‬
‭w.‬‭Pepsi-Cola‬‭Bottling‬‭Co.‬‭of‬‭the‬‭Philippines,‬‭Inc.‬‭vs.‬‭City‬‭of‬‭Butuan‬
‭(August 28, 1968)‬
‭x.‬ ‭Ormoc‬ ‭Sugar‬ ‭Company,‬ ‭Inc.‬ ‭vs.‬ ‭Treasurer‬ ‭of‬ ‭Ormoc‬ ‭City‬
‭(February 17, 1968)‬
‭y. Lutz vs. Araneta (December 22, 1955)‬
‭z.‬ ‭Association‬ ‭of‬ ‭Customs‬ ‭Brokers,‬ ‭Inc.‬ ‭vs.‬ ‭Municipal‬‭Board‬‭(May‬
‭22, 1953)‬
‭aa. Eastern Theatrical Co., Inc. vs. Alfonso (May 31, 1949)‬
‭bb. Philippine Trust Company vs. Yatco (January 23, 1940)‬
‭cc. Churchill vs. Concepcion (September 22, 1916)‬
‭dd. Meralco vs. Province of Laguna (May 5, 1999)‬

‭2‬
 ‭ee.‬ ‭Province‬ ‭of‬ ‭Misamis‬ ‭Oriental‬ ‭vs.‬ ‭Cagayan‬ ‭Electric‬ ‭Power‬ ‭and‬
‭Light Company, Inc. (January 12, 1990)‬
‭ff.‬ ‭Cagayan‬ ‭Electric‬ ‭Power‬ ‭&‬ ‭light‬ ‭o.,‬ ‭Inc.‬ ‭vs.‬ ‭Commissioner‬ ‭of‬
‭Internal Revenue (September 25, 1985)‬
‭gg. Lealda vs. Commissioner of Internal Revenue (April 30, 1963)‬
‭hh. Casanovas vs. Hord (March 22, 1907)‬
‭ii. American Bible Society vs. City of Manila (April 30, 1957)‬
‭jj. Abra Valley College vs. Aquino (June 15, 1988)‬
‭kk.‬‭Commissioner‬‭of‬‭Internal‬‭Revenue‬‭vs.‬‭Bishop‬‭of‬‭the‬‭Missionary‬
‭District of the Philippines (August 14, 1965)‬
‭ll. Lladoc vs. Commissioner of Internal Revenue (June 16, 1965)‬
‭mm.‬ ‭Herrera‬ ‭vs.‬ ‭Quezon‬ ‭City‬ ‭Board‬ ‭of‬ ‭Assessment‬ ‭Appeals‬
‭(September 30, 1961)‬
‭nn.‬ ‭Bishop‬ ‭of‬ ‭Nueva‬ ‭Segovia‬ ‭vs.‬ ‭Provincial‬ ‭Board‬ ‭of‬ ‭Ilocos‬ ‭Norte‬
‭(December 31, 1927)‬
‭oo.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Court‬ ‭of‬ ‭Appeals‬ ‭and‬
‭YMCA (October 14, 1998)‬
‭pp. Lung Center of the Philippines vs. Quezon City (June 29, 2004)‬

‭5. Situs of Taxation and Double Taxation‬

a‭ . Republic Bank vs. Court of Tax Appeals (September 2, 1992)‬

‭b.‬ ‭Procter‬ ‭&‬ ‭Gamble‬ ‭Philippine‬ ‭Manufacturing‬ ‭Corp.‬ ‭vs.‬
‭Municipality of Jagna (December 28, 1979)‬
‭c.‬ ‭Pepsi-Cola‬ ‭Bottling‬ ‭Company‬ ‭vs.‬ ‭Municipality‬ ‭of‬ ‭Tanauan‬
‭(February 27, 1976)‬
‭d. Villanueva vs. City of Iloilo (December 28, 1968)‬
‭e.‬ ‭Victorias‬ ‭Milling‬ ‭Co.,‬ ‭Inc.‬ ‭vs.‬ ‭Municipality‬ ‭of‬ ‭Victorias‬
‭(December 27, 1968)‬
‭f.‬ ‭Compania‬ ‭General‬ ‭de‬ ‭Tabacos‬ ‭de‬ ‭Filipinas‬ ‭vs.‬ ‭City‬ ‭of‬ ‭Manila‬
‭(June 29, 1963)‬
‭g. Province of Bulacan vs. Court of Appeals (November 27, 1998)‬

‭6. Forms of Escape from Taxation‬

a‭ .‬‭Delpher‬‭Trades‬‭Corp.‬‭vs.‬‭Intermediate‬‭Appellate‬‭Court‬‭(January‬
‭26, 1988)‬
‭b.‬ ‭Heng‬ ‭Tong‬ ‭Textiles‬ ‭Co.,‬ ‭Inc.‬ ‭vs.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬
‭Revenue (August 26, 1968)‬
‭c. Commissioner of Internal Revenue vs. Toda (September 14, 2004)‬

‭7. Exemption from Taxation‬

a‭ .‬‭Davao‬‭Gulf‬‭Lumber‬‭Corp.‬‭vs.‬‭Commissioner‬‭of‬‭Internal‬‭Revenue‬
‭(July 23, 1998)‬
‭b.‬ ‭Philippine‬ ‭Acetylene‬ ‭Co.,‬ ‭Inc.‬ ‭vs.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬
‭Revenue (August 17, 1967)‬
‭c.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Court‬ ‭of‬ ‭Appeals‬ ‭and‬
‭Ateneo de Manila University (April 18, 1997)‬
‭d. Caltex Philippines, Inc. vs. Commission on Audit (May 8, 1992)‬
‭e. Luzon Stevedoring Corp. vs. Court of Tax Appeals (July 29, 1988)‬
‭f.‬ ‭National‬ ‭Development‬ ‭Company‬ ‭vs.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬
‭Revenue (June 30, 1987)‬

‭3‬
 ‭ . Manila Electric Company vs. Vera (October 22, 1975)‬
g
‭h.‬‭Maceda‬‭vs.‬‭Macaraig‬‭(May‬‭31,‬‭1991‬‭and‬‭June‬‭8,‬‭1993‬‭–‬‭Motion‬‭for‬
‭Reconsideration)‬
‭i.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Gotamco‬ ‭&‬ ‭Sons,‬ ‭Inc.‬
‭(February 27, 1987)‬
‭j.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Court‬ ‭of‬ ‭Appeals‬ ‭and‬
‭YMCA (October 14, 1998)‬
‭k. Nitafan vs. Commissioner of Internal Revenue (July 23, 1987)‬
‭l. Province of Abra vs. Hernando (August 31, 1981)‬
‭m.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Mitsubishi‬ ‭Metal‬
‭Corporation (January 22, 1990)‬
‭n.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Gotamco‬ ‭&‬ ‭Sons,‬ ‭Inc.‬
‭(February 27, 1987)‬
‭o. 31st Infantry Post Exchange vs. Posadas (September 4, 1930)‬
‭p. PLDT vs. City of Davao (Aug.22,2001)‬
‭q. Sea-Land Services, Inc. vs. Court of Appeals (April 30, 2001)‬
‭r. Meralco vs. Province of Laguna (May 5, 1999)‬
‭s. Tiu vs. Court of Appeals (January 20, 1999)‬
‭t.‬ ‭Mactan‬ ‭Cebu‬ ‭International‬ ‭Airport‬ ‭Authority‬ ‭vs.‬ ‭Marcos‬
‭(September 11, 1996)‬
‭u.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Robertson‬ ‭(August‬ ‭12,‬
‭1986)‬
‭v. Basco vs. PAGCOR (May 14, 1991)‬
‭w.‬ ‭Republic‬ ‭of‬ ‭the‬ ‭Philippines‬ ‭vs.‬ ‭Intermediate‬ ‭Appellate‬ ‭Court‬
‭(April 26, 1991)‬
‭x.‬‭Commissioner‬‭of‬‭Internal‬‭Revenue‬‭vs.‬‭Court‬‭of‬‭Appeals‬‭(January‬
‭20, 1995)‬

‭8. Nature, Construction, Application, and Sources of Tax Laws‬

a‭ . Hilado vs. Commissioner of Internal Revenue (October 31, 1956)‬

‭b.‬ ‭Misamis‬ ‭Oriental‬ ‭Association‬ ‭of‬ ‭Coco‬ ‭Traders,‬ ‭Inc.‬ ‭vs.‬
‭Department of Finance Secretary (November 10, 1994)‬
‭c.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Court‬ ‭of‬ ‭Appeals‬
‭(February 6, 1997)‬
‭d.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Lingayen‬ ‭Gulf‬ ‭Electric‬
‭Power Co., Inc. (August 4, 1988)‬
‭e.‬‭ABS-CBN‬‭Broadcasting‬‭Corp.‬‭vs.‬‭Court‬‭of‬‭Tax‬‭Appeals‬‭(October‬
‭12, 1981)‬
‭f.‬‭Philippine‬‭Bank‬‭of‬‭Communications‬‭vs.‬‭Commissioner‬‭of‬‭Internal‬
‭Revenue (January 28, 1999)‬

‭B. Real Property Taxation‬

‭1.‬ ‭General‬ ‭Provisions‬ ‭(Section‬ ‭197-200,‬ ‭R.A.‬ ‭7160‬ ‭-‬ ‭Local‬ ‭Government‬
‭Code)‬

‭2. Appraisal and Assessment Of Real Property (Section 201-225)‬

‭3. Imposition of Real Property Tax (Section 232-234)‬

a‭ .‬ D‭ avao Sawmill Co. vs. Castillo, G.R. No. 40411, August 7, 1935‬
‭b.‬ ‭City of Baguio vs. Busuego, G.R. No. L-29772, September 18, 1980‬

‭4‬
 c‭ .‬ ‭ eyes et al. vs. Almanzor, G.R. Nos. 49839-46, April 26, 1991‬
R
‭d.‬ ‭Pecson vs. Court of Appeals, G.R. No. 105360, Ma 25, 1993‬
‭e.‬ ‭Mathay, Jr. vs. Macalingcag, G.R. No. 97618, December 16, 1993‬
‭f.‬ ‭Patalinhug vs. Court of Appeals, G.R. No. 104786, January 27, 1994‬
‭g.‬ ‭Ty, et al. vs. Trampe, G.R. No. 117577, December 1, 1995‬
‭h.‬ ‭Mactan‬ ‭Cebu‬‭International‬‭Airport‬‭Authority‬‭vs.‬‭Marcos,‬‭G.R.‬‭No.‬
‭120082, September 11, 1996‬
‭i.‬ ‭Sesbreño‬ ‭vs.‬ ‭Central‬ ‭Board‬ ‭of‬ ‭Assessment‬ ‭Appeals,‬ ‭G.R.‬ ‭No.‬
‭106588, March 24, 1997‬
j‭.‬ ‭Lopez vs. City of Manila, G.R. No. 127139, February 19, 1999‬
‭k.‬ ‭Cagayan‬ ‭Robina‬ ‭Sugar‬ ‭Milling‬ ‭Co.‬ ‭vs.‬‭Court‬‭of‬‭Appeals,‬‭G.R.‬‭No.‬
‭122451, October 12, 2000‬
‭l.‬ ‭Light‬ ‭Rail‬ ‭Transit‬ ‭Authority‬ ‭vs.‬ ‭Central‬ ‭Board‬ ‭of‬ ‭Assessment‬
‭Appeals, G.R. No. 127316, October 12, 2000‬

‭4. Special Levies on Real Property (Section 235-243, 245)‬

a‭ .‬ L‭ RT vs. Manila 342 SCRA 692‬

‭b.‬ ‭Cebu City vs. Mactan 261 SCRA 667‬

‭C. Local Taxation‬

‭1. General Provisions (Sections 128-133)‬

a‭ . Bulacan vs. Court of Appeals, 229 SCRA 42‬

‭b. Palma vs. Malangas, 413 SCRA 572‬
‭c. Pililia vs. Petron 198 SCRA 82‬
‭d. First Holding Co. vs. Batangas City, 300 SCRA 661‬
‭e. Butuan vs. LTO, 322 SCRA 805‬

2‭ .‬‭Specific‬‭Provisions‬‭on‬‭the‬‭Taxing‬‭and‬‭Other‬‭Revenue‬‭Raising‬‭Powers‬‭of‬
‭ ocal Government Units‬
L

a‭ . Provinces (Sec. 134-141)‬

‭b. Municipalities (Sec. 142-150)‬
‭c. Cities (Sec. 151)‬
‭d. Barangays (Sec. 152)‬
‭e. Common Revenue-Raising Powers (Sec. 153-155)‬
‭f. Community Tax (Sec. 156-164)‬

1‭ .‬ ‭ isamis vs. Cagayan de Oro 181 SCRA 38‬

M
‭2.‬ ‭Reyes vs. San Pablo City 305 SCRA 353‬
‭3.‬ ‭Meralco vs. Laguna 306 SCRA 750‬
‭4.‬ ‭PLDT vs. Davao City 363 SCRA 522‬
‭5.‬ ‭Local Finance Circular No. 001-2002, April 25, 2002‬

‭D. Tariff and Custom Laws‬

‭1. Applicable Laws‬

‭a.‬ ‭Presidential‬ ‭Decree‬ ‭1464‬‭–‬‭A‬‭Decree‬‭to‬‭Consolidate‬‭all‬‭the‬‭Tariff‬
‭and Custom Laws of the Philippines‬
‭b. Republic Act No. 9135‬
‭c. Republic Act No. 7651‬

‭5‬
 ‭ . Republic Act No. 7650‬
d
‭e. Republic Act No. 8751‬
‭f. Republic Act No. 8752‬

‭2. Import Tariffs (Sections 100-101, 105)‬

‭3. Bases of Assessment of Duty (Sec. 201)‬

‭4. Special Duties‬

a‭ . Anti-Dumping Duty (Sec. 301)‬

‭b. Countervailing Duty (Sec. 302)‬
‭c. Marking Duty (Sec. 303)‬
‭d. Discrimination by Foreign Countries (Sec. 304)‬

‭5. Flexible Tariffs (Sec. 401)‬

‭6. Importation in General (Sec. 1201-1207, 1210-1211)‬

‭7. Entry at Customhouse (Sec. 1301-1302)‬

‭8. Liquidation of Duties (Sec. 1601-1604)‬

‭9. Abatements and Refunds (Sec. 1708)‬

‭10. Abandonment of Imported Articles (1801-1802)‬

‭11. Administrative and Judicial Proceedings‬

a‭ . Search, Seizure, and Arrest (Sec. 2201-2212)‬

‭b. Administrative Proceedings (Sec. 2308-09, 2312-16)‬
‭c. Judicial Proceedings (Sec. 2401-2402)‬
‭d. Surcharges, Fines, and Forfeiture (Sec. 2530-36)‬

1‭ .‬ J‭ ao vs. Court of Appeals, 249 SCRA 45‬

‭2.‬ ‭Transglobe‬ ‭International‬ ‭vs.‬ ‭Court‬ ‭of‬ ‭Appeals,‬ ‭GR.‬ ‭NO.‬
‭126634, JAN. 25, 1999‬
‭3.‬ ‭Acting‬ ‭Commissioner‬ ‭of‬ ‭Customs‬‭vs.‬‭Court‬‭of‬‭Appeals,‬‭GR‬
‭NO. L-62636, APRIL 27, 1984‬

‭12. Miscellaneous Provisions (Sec. 3301, 3502, 3513, 3601, 3611)‬

‭13. Statutory Offenses of Officials and Employees (Section 3604)‬

1‭ 4.‬ ‭Failure‬ ‭to‬ ‭Keep‬ ‭Importation‬‭Records‬‭and‬‭Give‬‭Full‬‭Access‬‭to‬‭Custom‬

‭Officers (Section 3610)‬

‭15. Failure to Pay Correct Duties and Taxes on Imported Goods (Sec. 3611)‬

1‭ 6.‬‭CMO‬‭10-2006‬‭-‬‭SPECIAL‬‭RULES‬‭PRESCRIBING‬‭THE‬‭EXERCISE‬‭AND‬
‭CONDUCT‬ ‭OF‬ ‭EXAMINATION,‬ ‭SEARCHES‬ ‭AND‬‭SEIZURES‬‭PURSUANT‬‭TO‬
‭THE‬‭PROVISIONS‬‭OF‬‭SECTION‬‭2536‬‭OF‬‭THE‬‭TARIFF‬‭AND‬‭CUSTOMS‬‭CODE‬
‭OF‬ ‭THE‬ ‭PHILIPPINES,‬ ‭AS‬ ‭WELL‬ ‭AS‬ ‭THE‬ ‭CUSTODY‬ ‭OF‬ ‭AND‬

‭6‬
‭ ESPONSIBILITY‬ ‭OVER‬ ‭THE‬ ‭ARTICLES‬ ‭OR‬ ‭GOODS‬ ‭SEIZED‬ ‭AS‬ ‭INCIDENT‬
R
‭THERETO‬

‭B. Remedies‬

‭1. Real Property Taxation‬

a‭ . Assessment Appeals (Sec. 226-231, LGC)‬

‭b. Collection of Real Property Tax (Sec. 246-270, LGC)‬

‭2. Local Taxation‬

a‭ . Collection of Taxes (Sec. 165-171, LGC)‬

‭b. Civil Remedies for Collection of Revenues (Sec. 172-185, LGC)‬
‭c. Miscellaneous Provisions (Sec. 186-193,LGC)‬
‭d. Taxpayer’s Remedies (Sec. 194-196, LGC)‬

‭3. National Internal Revenue‬

a‭ . Remedies in General (Sec. 202-204, NIRC)‬

‭b. Civil Remedies for Collection of Taxes (Sec. 205-227, NIRC)‬
‭c. Protesting an Assessment, Refund, etc. (Sec. 228-231, NIRC)‬

‭1.‬ S ‭ t.‬ ‭Stephen’s‬ ‭Association‬ ‭and‬ ‭St.‬ ‭Stephen’s‬ ‭Girls‬ ‭School‬ ‭vs.‬
‭Collector‬ ‭of‬ ‭Internal‬ ‭Revenue,‬ ‭G.R.‬‭No.‬‭L-11238,‬‭August‬‭21,‬
‭1958‬
‭2.‬ ‭Advertising‬ ‭Associates‬ ‭vs.‬ ‭Court‬ ‭of‬ ‭Appeals‬ ‭and‬
‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue,‬ ‭G.R.‬ ‭No.‬ ‭L-59758,‬
‭December 26, 1984‬
‭3.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Isabela‬ ‭Cultural‬
‭Corporation, G.R. No. 135210, July 11, 2001‬
‭4.‬ ‭Surigao‬ ‭Electric‬ ‭Co.‬ ‭and‬ ‭Arturo‬ ‭Lumanlan‬ ‭vs.‬‭Municipality‬
‭of Surigao, G.R. No. L-22766, August 30, 1968‬
‭5.‬ ‭Yabes vs. Flojo, G.R. No. L-46954 July 20, 1982‬
‭6.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Algue,‬ ‭G.R.‬ ‭No.‬
‭L-28896 February 17, 1988‬
‭7.‬ ‭Commissioner‬ ‭of‬ ‭Internal‬ ‭Revenue‬ ‭vs.‬ ‭Union‬ ‭Shipping‬
‭Corporation, and the CTA, G.R. No. L-66160 May 21, 1990‬

‭Revenue‬ ‭Regulations‬ ‭No.‬ ‭12-99‬ ‭–‬ ‭Implementing‬ ‭the‬ ‭Provisions‬ ‭of‬ ‭the‬
‭ ational‬ ‭Internal‬ ‭Revenue‬ ‭Code‬ ‭of‬‭1997,‬‭Governing‬‭the‬‭Rules‬‭of‬‭Assessment‬‭of‬
N
‭National‬ ‭Internal‬ ‭Revenue‬ ‭Taxes,‬ ‭Civil‬ ‭Penalties‬ ‭and‬ ‭Interest‬ ‭and‬ ‭the‬
‭Extrajudicial‬ ‭Settlement‬ ‭of‬‭a‬‭Taxpayer’s‬‭Criminal‬‭Violation‬‭of‬‭the‬‭Code‬‭through‬
‭Payment of Suggested Compromise Penalty.‬

‭B. Court of Tax Appeals‬

‭1.‬‭Republic‬‭Act‬‭No.‬‭1125‬‭as‬‭amended‬‭by‬‭R.A.‬‭No.‬‭3457,‬‭and‬‭further‬
‭amended by R.A. 9282‬
‭2. Republic Act No. 9505‬

‭- NOTHING FOLLOWS -‬

‭7‬