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    Cases in Taxation I Part One: General Principles: G.R. No. 158540, August 3, 2005

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    This document provides an overview of taxation principles under Philippine law. It discusses the definition and theories of taxation, purposes of taxation such as revenue collection and regulation, the inherent powers of the state including taxation and police powers, principles of a sound tax system, and constitutional limitations on taxation relating to uniformity, exemptions, and special tax purposes. It cites numerous Philippine Supreme Court cases to support the different taxation concepts and guidelines.

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    Cases in Taxation I Part One: General Principles: G.R. No. 158540, August 3, 2005

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    Legem Discipulus
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    This document provides an overview of taxation principles under Philippine law. It discusses the definition and theories of taxation, purposes of taxation such as revenue collection and regulation, the inherent powers of the state including taxation and police powers, principles of a sound tax system, and constitutional limitations on taxation relating to uniformity, exemptions, and special tax purposes. It cites numerous Philippine Supreme Court cases to support the different taxation concepts and guidelines.

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    This document provides an overview of taxation principles under Philippine law. It discusses the definition and theories of taxation, purposes of taxation such as revenue collection and regulation, the inherent powers of the state including taxation and police powers, principles of a sound tax system, and constitutional limitations on taxation relating to uniformity, exemptions, and special tax purposes. It cites numerous Philippine Supreme Court cases to support the different taxation concepts and guidelines.

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    48 views3 pages

    Cases in Taxation I Part One: General Principles: G.R. No. 158540, August 3, 2005

    Uploaded by

    Legem Discipulus
    This document provides an overview of taxation principles under Philippine law. It discusses the definition and theories of taxation, purposes of taxation such as revenue collection and regulation, the inherent powers of the state including taxation and police powers, principles of a sound tax system, and constitutional limitations on taxation relating to uniformity, exemptions, and special tax purposes. It cites numerous Philippine Supreme Court cases to support the different taxation concepts and guidelines.

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    of 3

    CASES IN TAXATION I

    PART ONE: GENERAL PRINCIPLES

    Definition of Taxation and Taxes

     CIR vs. Algue, G.R. No. L-28896, February 17, 1988

    Theory and Basis of Taxation


    1. Lifeblood Theory
     CIR vs. Algue, G.R. No. L-28896, February 17, 1988
     CIR v. Cebu Portland Cement Company, G.R. No. L-29059 December 15, 1987

    2. Necessity Theory
     Philippine Guaranty Co. Inc. v. CIR, G.R. No. L-22074, September 6, 1965

    3. Benefits-Protection Theory (Symbiotic relationship)


     CIR vs. Algue, G.R. No. L-28896, February 17, 1988
     Lorenzo v. Posadas, G.R. No. L-43082, June 18, 1937

    4. Jurisdiction over subject and objects

    PURPOSE OF TAXATION

    REVENUE OR FISCAL
     PAL v. Edu, G.R. No. L-41383, August 15, 1988

    SUMPTUARY PURPOSE OF TAXATION


     Southern Cross Cement Corp., v. Secretary of Finance et.al. (G.R. No. 158540, July 8, 2004

    NATURE OF TAXING POWER


     CREBA vs. Executive Secretary Romulo, GR No. 160756, March 9, 2010

    INHERENT POWERS OF THE STATE:


    Power to Tax
    Police Power
     Lutz v. Araneta, G.R. No. 7859, December 22, 1955
     Planters Products, Inc. v. Fertiphil Corporation, G.R. No. 166006, March 14, 2008
     Southern Cross Cement Corporation v. Cement Manufacturers Association of the Philippines,
    G.R. No. 158540, August 3, 2005
     Gerochi v. Department of Energy, G.R. No. 159796, July 17, 2007
     Planters Products, Inc. v. Fertiphil Corporation, G.R. No. 166006, March 14, 2008
     Ermita-Malate Hotel And Motel Operators Association, Inc., Hotel Del Mar Inc. And Go Chiu v.
    The Honorable City Mayor of Manila, G.R. No. L-24693, July 31, 1967
     Republic v. Bacolod-Murcia Milling Co., Inc., L-19824-26, July 9, 1966
     Tio v. Videogram Regulatory Board, G.R. No. 75697, June 19, 1987
     Caltex Philippines, Inc. v. Commission on Audit, G.R. No. 92585, May 8, 1992).

    Power of Eminent Domain


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

    BASIC PRINCIPLES OF A SOUND TAX SYSTEM


    Fiscal Adequacy
     Chavez v. Ongpin, etc., al, G.R. No. 76778, June 6, 1990)
    Theoretical Justice
    Administrative Feasibility
     Diaz vs. Secretary G.R. No. 193007, 19 July 2011
    2

    CONSTITUTIONAL PROVISIONS ON TAXATION


    LIMITATIONS ON THE POWER TO TAX
     Tokyo Shipping Co. Ltd., G.R. No. L-68252 May 26, 1995

    INHERENT LIMITATIONS
    1. Public Purpose
     Pascual v. Secretary of Public Works, G.R. No. L-10405, December 29, 1960
     Lutz vs. Araneta, supra
     Gomez vs. Palomar, G.R. No. L-23645, October 29, 1968
     Bagatsing, etc., et al. v. Ramirez, etc., et al., L-41631, December 17, 1976
     Caltex Philipines, Inc. v. Commission on Audit, G.R. No. 92484, May 8, 1992
     Mendoza Santos & Co. vs. Municipality of Meycauayan, 94 Phil 1047
     Gaston v. Republic Planters Bank, G.R. No. L-77194 March 15, 1988

    2. Non-delegability of taxing power


    (a) Delegation to the President (Tariff Powers)
     Southern Cross Cement Corporation v. Cement Manufacturers Association of The Philippines,
    G.R. No. 158540, August 3, 2005

    (b) Delegation to local governments (Local Taxing power)


     Pepsi-Cola Bottling Co. of the Phil. Inc v. Municipality of Tanauan, Leyte, et al., L-31156,
    February 27, 1976
     Quezon City, et al. v. ABS-CBN Broadcasting Corporation, G.R. No. 162015, March 6, 2006

    (c) Delegation to administrative agencies (Administrative Matters)


     Abakada Guro Party List (Formerly AASJAS) Officers Samson S. Alcantara and Ed Vincent S.
    Albano v. The Honorable Executive Secretary G.R. No. 168056 September 1, 2005

    3. Territoriality or situs of taxation


     Iloilo Bottlers Inc. v. City of Iloilo, G.R. No. L-52019, August 19, 1988
     CIR v. Marubeni Corporation, G.R. No. 137377, December 18, 2001
     Reagan v. CIR (G.R. No. L-26379, December 27, 1969
     Commissioner of Internal Revenue v. Juliane Baier-Nickel, G.R. No. 153793, August 29, 2006
     Commissioner of Internal Revenue v. Japan Air Lines, Inc., G.R. No. 60714, March 6, 1991
     The Municipality of Jose Panganiban, Province of Camarines Norte, etc. v. The Shell Company
    of the Philippines, Ltd., G.R. No. L-18349, July 30, 1966
     Commissioner of Internal Revenue v. American Express International, Inc. (Philippine Branch),
    G.R. No. 152609, June 29, 2005

    4. Tax exemption of government entities


    Mactan Cebu International Airport Authority v. Marcos, G.R. No. 120082, September 11, 1996
    Manila International Airport Authority v. CA, G.R. No. 155650, July 20, 2006

    5. Recognition of International Comity.

    CONSTITUTIONAL LIMITATIONS
    PROVISIONS DIRECTLY AFFECTING TAXATION
    Uniformity and equality of taxation (Art. VI, Sec. 28(1))
     Tan v. Del Rosario, Jr., et al., G.R. No. 109289, October 3, 1994
     Villanueva v. City of Iloilo, G.R. No. L-26521, December 28, 1968
     Eastern Theatrical Co., Inc. v. Alfonso, et al., G.R. No. L-1104, May 31, 1949
     Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas, Inc. v. Hon. Bienvenido Tan, G.R.
    No. 81311, June 30, 1988
     Reyes v. Almanzor, et al., G.R. Nos. L-49839-46, April 26, 1991)
     PAL v. Secretary of Finance, G.R. No. 115852, October 30, 1995)

    Grant by Congress of authority to the President to impose tariff rates (Art. VI, Sec. 28(2))
     Southern Cross Cement Corporation v. Cement Manufacturers Association of the Philippines,
    G.R. No. 158540, August 3, 2005

    Prohibition against taxation of religious, charitable entities, and educational entities (Art. VI, Sec. 28(3)).
    3

     Lladoc v. Commissioner of Internal Revenue, et al., L-19201, June 16, 1965


     Abra Valley College, Inc. v. Aquino, L-39086, June 15, 1988).
     The Roman Catholic Bishop of Nueva Segovia v. Provincial Board of Ilocos Norte, G.R. No. L-
    27588, December 31, 1927
     Herrera v. Quezon City Board of Assessment Appeals, L-15270, September 30, 1961; CIR v.
    Bishop of the Missionary District of the Philippine Islands, L-19445, August 31, 1965
     The Province of Abra v. Hernando, etc., et al., L-49336, August 31, 1981
     Lung Center of the Philippines v. Quezon City, G.R. No. 144104, June 29, 2004
     Commissioner of Internal Revenue v. St. Luke's Medical Center, Inc. G.R. No. 195909 September
    26, 2012)

    Prohibition against taxation of non-stock, non-profit educational institutions (Art. XIV, Sec. 4(3)&(4)
     Commissioner of Internal Revenue v. Court of Appeals, et al., G.R. No. 12403, October 14, 1998
     Commissioner of Internal Revenue v. St. Luke's Medical Center, Inc. G.R. No. 195909 September
    26, 2012)
     Commissioner of Internal Revenue v. De La Salle University, Inc., G.R. No. 196596, November 9,
    2016

    Majority vote of Congress for grant of tax exemption (Art. VI, Sec. 28(4))
     John Hay Peoples Alternative Coalition, et al. v. Victor Lim, et al., G. R. No. 119775, October 24,
    2003

    Prohibition on use of tax levied for special purpose (Art. VI, Sec. 29(3))
     Pambansang Koalisyon ng mga Samahang Magsasaka at Manggagawa sa Niyugan v. Executive
    Secretary G.R. Nos. 147036-37, April 10, 2012

    President's veto power on appropriation, revenue, tariff bills (Art. VI, Sec. 27(2))
     Commissioner of Internal Revenue v. Hon. Court of Tax Appeals, G.R. No. L-47421, May 14,
    1990)

    Exemption from real property taxes


     Commissioner of Internal Revenue v. St. Luke's Medical Center, Inc. G.R. No. 195909 September
    26, 2012)

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