Taxation Law 1
I. GENERAL PRINCIPLES
A. POWER OF TAXATION
B. THEORIES AND BASES OF TAXATION
C. ASPECTS OF TAXATION
D. BASIC PRINCIPLES OF A SOUND TAX SYSTEM
E. CONSTRUCTION OF TAX LAWS
F. NATURE OF TAX LAWS
G. CLASSIFICATION OF TAX LAWS
H. LIMITATIONS ON THE TAXING POWER
1. INHERENT LIMITATIONS
2. CONSTITUIONAL LIMITATIONS
I. DOUBLE TAXATION
J. TAX EVASION VS. TAX AVOIDANCE
II. Cases for Study
1. Francia Vs. Intermediate Appelate Court, et al.162SCRA 753
2. Melecio R. Domingo v. Lorenzo C. Garlitos 8 SCRA 443
3. Benjamin Gomez v. Enrico Palomar, et al 25 SCRA 827
4. Walter Lutz v. J. Antonio Araneta 98 Phil. 148
5. Valentin Tio v. Videogram Regulator Board 151 SCRA 208
6. City of Baguio v. Fortunato De Leon 25 SCRA 938
7. Hon. Ramon Bagatsing, et al v. Hon. Pedro Ramirez, et al. 74 SCRA
306
8. CIR v. BOAC 149 SCRA 395
9. Atlas Consolidated Mining and Development Corporation v. CIR
524SCRA 73
10. Board of Assessment Appeals of Laguna v. CTA 8 SCRA 224
11. Pepsi-Cola Bottling Co. of the Philippines v. City of Butuan 24 SCRA
789
12. Pepsi-Cola Bottling Co. of the Philippines v. Municipality of Tanuan,
Leyte 69 SCRA 460
13. Jhon H. Osmeňa v. Oscar Orbos 220 SCRA 703
14. Mayor Antonio J. Villegas v. Hiu Chiong Tsai Pao Ho and Judge Arca
86 SCRA 270
15. Benjamin Gomez v. Enrico Palomar, et al 25 SCRA 827
16. Hon. Ramon Bagatsing, et al. v. Hon. Pedro Ramirez, et al 74 SCRA
306
17. Standard Oil Company of New York v. Juan Posadas, Jr. 55 Phil 715
18. Board of Assessment Appeals, Province of Laguna v. Court of Tax
Appeals and National Waterworks and Sewerage authority 8 Phil.
227
19. National Development Company v. Cebu City and Augusto Pacis
215 SCRA 382
20. Esso Standard Eastern, Inc. v. Acting Commissioner of Customs 18
SCRA 488
21. Carlos Superdrug Corp. v. DSWD 526 SCRA 130
22. Jose Reyes v. Pedro Almanzor 196 SCRA 322
23. CIR v. Hon. Court of Appeals, Hon. Court of Tax Appeals and
Fortune Tobacco Corporation 261 SCRA 236
24. Benjamin Gomez v. Enrico Palomar, et al. 25 SCRA 827
25. Eastern Theatrical Co. v. Victor Alfonso 83 Phil. 852
26. Manila Race Horse Trainers Assn., Inc v. De La Fuente 88 Phil. 60
27. Silvestre Punsalan v. The Mun. Board of the City of Manila 95 Phil. 46
28. City of Baguio v, Fortunato De Leon 25 SCRA 938
29. Antero Sison v. Ancheta 130 SCRA 654
30. Juan Luna Subdivision, Inc. v. Sarmiento, et al. 91 Phil. 371
31. Association of Custom Brokers, Inc v. Mun. Board, City of Manila, et
al. 93 Phil. 107
32. Ormoc Sugar Company, Inc v. The Treasurer of Ormoc City, et al. 22
SCRA 603
33. Jose Reyes v. Pedro Almanzor 196 SCRA 322
34. Mayor Antonio J. Villegas v. Hiu Chiong Tsai Pao Ho and Judge Arca
86 SCRA 270
35. Misamis Oriental Association of Coco Traders, Inc. v. Department of
Finance Secretary, et al. 238 SCRA 63
36. Tolentino, et al. v. Secretary of Finance 235 SCRA 630
37. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas v. Tan
163 SCRA 371
38. Casanovas v. Hord 8 Phil. 125
39. Tolentino, et al. v. Secretary of Finance 235 SCRA 630
40. Cagayan Electronic Power and Light Co., Inc. v. CIR 138 SCRA 629
41. Phil. Power and Development Co. v. CIR CTA Case No. 1152,
October 31 1965
42. Arturo M. Tolentino v. Secretary of Finance, et al. 235 SCRA 630
43. Tolentino, et al. v. Secretary of Finance 235 SCRA 630
44. Abra Valley College, Inc. represented by Pedro V. Borgonia v. Hon.
Juan P. Aquino 162 SCRA 106
45. Rev. Fr. Casimiro Lladoc v. The CIR and The CTA 14 Phil. 292
46. YMCA of Manila v. Collector of Internal Revenue 33 Phil. 217
47. Bishop of Nueva Segovia v. Provincial Board of Ilocos Norte 51 Phil.
352
48. Herrera v. Quezon City Board Of Assessment Appeals, 3 SCRA 186
(1961) and CIR v. Bishop of the Missionary District 14 SCRA 991
49. Province of Abra v. Hernando 107 SCRA 10472
50. Esso Standard Eastern, Inc. v. Acting Commissioner of Customs 18
SCRA 488
51. Misamis Orriental Association of Coco Traders, Inc. v. Department of
Finance Secretary, et al. 238 SCRA 63
52. Eusebio Villanueva, et al. v. City of Iloilo 26 SCRA 578
53. Pepsi-Cola Bottling Co. of the Philippines Inc. v. Municipality of
Tanuan, Leyte 69 SCRA 460
54. Pepsi-Cola Bottling Co. of the Philippines v. City of Butuan 24 SCRA
789
55. Jhon H. Osmeňo v. Oscar Orbos 220 SCRA 703
56. CIR v. Pascor 309 SCRA 402
