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Case Digests Taxation Law - Philippine Landmark Cases

This document summarizes recent Philippine tax law cases and rulings. It provides brief summaries of 15 different cases related to issues like VAT and excise taxes, prescriptive periods for filing administrative or judicial claims, tax credits, zero-rated sales, excise taxes on petroleum products, tax credit certificates, appealing tax assessments, presumptions around smuggling, procedures for tax waivers, disregarding corporate fiction to avoid taxes, non-discriminatory tax ordinances, surcharges for tax fraud, and gross receipts taxes. The document is a compilation of recent digests on Philippine laws and jurisprudence related to taxation.

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Emilee Teresta
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757 views2 pages

Case Digests Taxation Law - Philippine Landmark Cases

This document summarizes recent Philippine tax law cases and rulings. It provides brief summaries of 15 different cases related to issues like VAT and excise taxes, prescriptive periods for filing administrative or judicial claims, tax credits, zero-rated sales, excise taxes on petroleum products, tax credit certificates, appealing tax assessments, presumptions around smuggling, procedures for tax waivers, disregarding corporate fiction to avoid taxes, non-discriminatory tax ordinances, surcharges for tax fraud, and gross receipts taxes. The document is a compilation of recent digests on Philippine laws and jurisprudence related to taxation.

Uploaded by

Emilee Teresta
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Philippine Laws and Jurisprudence in Digital Ether.

LatestDigests

Bulletin

Law

Jurisprudence

IndirectTaxesSuchasVATandExciseTaxDistinguishedfromWithholdingTax(AsiaInternational

Bar2016

vsCIR,2012)
PrematurelyFiledJudicialClaimsAllowedOnlyForCasesFiledOnDec32003UntilOct62010
(TeamEnergyvsCIR,2014)
AdministrativeClaim,NotJudicialClaim,MustBeFiledWithinthe2YearPrescriptivePeriod(CIR
vsMindanao,2014)

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Laws,StatutesandCodes
CaseDigests

Section112DoesNotProhibitCashRefundorTaxCreditofTransitionalInputTax(FortBonifacio
vsCIR,2013)

PoliticalLaw

LackoftheRequiredZeroRatedPhraseonInvoicesorReceiptsCoveringZeroRatedSalesis

LaborLaw

Fatal(WMPCvsCIR,2012)

CivilLaw

PetroleumProductsSoldByManufacturersToInternationalCarriersNOTExemptFromExcise

TaxationLaw

Tax(CIRvsShell,2012)

CommercialLaw

TaxCreditCertificatesareValidandEffectiveFromIssuanceandNotSubjecttoSuspensive

CriminalLaw

Conditions(CIRvsPetron,2012)

RemedialLaw

TaxpayerMayAppealAftertheLapseof180DayPeriodorAwaitCIRsDecisionInCaseof

LegalandJudicialEthics

Inaction(LasconavsCIR,2012)
PersonsFoundinPossessionofSmuggledItemsarePresumedGuiltyofSmuggling(Rietavs

CC

People,2004)
BIRMustStrictlyFollowtheProceduresinExecutingaWaiverforExtendingthePeriodof
Assessment(CommissionervsKudosMetal,2010)
CorporateFictionmaybeDisregardedinTransactionsDesignedtoEvadeTaxes(Koppelvs
Yatco,1946)
ThatThereisNoOtherPersonintheLocalityExercisingaLocallyTaxedOccupationDoesNot
MakeAnOrdinanceDiscriminatory(ShellvsVano,1954)
FraudasBasisof50%SurchargesMustbeActualandConstructive(CommissionervJavier,
1991)

PhilippineLawsandJurisprudencein
DigitalEtherbyTheBarislicensed
underaCreativeCommonsAttribution
NonCommercial4.0International
License.
PostsviaEmail

20%FinalWithholdingTaxonInterestIncomeFormsPartofTaxableGrossReceiptsin
Computingthe5%GrossReceiptsTax(CIRv.Solidbank,2003)

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