LIST OF CASES
TAXATION LAW 1
PD C. BUGTAS
1) City of Milwaukee v. Milwaukee and Suburban Transport
Corporation, 6 Wis. 2d 299 (1959), see its citation of 51 Am. Jur.,
Taxation, p. 34, Section 2.
2) Mactan Cebu International Airport Authority v. Hon. Ferdinand J.
Marcos, G.R. No. 120082, 11 September 1996
3) Mactan Cebu International Airport Authority v. Hon. Ferdinand J.
Marcos, G.R. No. 120082, 11 September 1996
4) Philippine Health Care Providers, Inc. Vs. CIR, G.R. No. 167330, 18
September 2009
5) Sison vs. Ancheta, 130 SCRA 654, G.R. No. L-59431, July 25, 1984
6) Tio v. Videogram Regulatory Board, 151 SCRA 208
7) Tolentino v. Secretary of Finance, 235 SCRA 730
8) Antonio Roxas, Eduardo Roxas v. Court Of Tax Appeals, G.R. No. L25043, April 26, 1968
9) Commissioner Of Internal Revenue v. Algue, Inc., and The Court Of
Tax Appeals, G.R. No. L-28896, February 17, 1988
10)
Commissioner Of Internal Revenue v. Pilipinas Shell Petroleum
Corporation, G.R. No. 197945, July 09, 2018
11)
Commissioner Of Internal Revenue v. Basf Coating + Inks Phils.,
Inc., G.R. No. 198677, 26 November 2014
12)
CIR v. Nippon Express Phils., 771 SCRA 27
13)
CIR V. Dash Engineering Philippines, 712 SCRA 347
14)
The Philippine Guaranty Co., Inc. v. The Commissioner Of
Internal Revenue And The Court Of Tax Appeals, G.R. No. L-22074,
April 30, 1965
15)
Batangas City v. Pilipinas Shell Petroleum Corporation, G.R. No.
187631, July 8, 2015
16)
Film Development Council Of The Philippines v. Colon Heritage
Realty Corporation, G.R. No. 203754, June 16, 2015
17)
Pepsi Cola Bottling Co. of the Phils. Inc. vs Municipality of
Tanauan, Leyte G. R. L-31156
18)
Pepsi vs. City of Butuan, 24 SCRA 827
19)
Hon. Exec. Sec V. Southwing Heavy Industries, et al., GR No.
164171
20)
Cervantes v. Auditor Gen. 91 Phil. 359
21)
Maceda v. Macaraig, 197 SCRA 771
22)
CIR v. Central Luzon Drug, G.R. No. 159647, 15 April 2005
23)
Secretary v. Lazatin, G.R. No. 210588, 29 November 2016
24)
Abakada Guro Party List (Formerly Aasjas) Officers Samson S.
Alcantara And Ed Vincent S. Albano v. The Honorable Executive
Secretary Eduardo Ermita; Honorable Secretary Of The Department Of
Finance Cesar Purisima, G.R. No. 168056, September 01, 2005
25)
Francia v. Intermediate Appellate Court, G.R. No. 76749, 28 June
1988
26)
Emilio Y. Hilado v. The Collector Of Internal Revenue And The
Court Of Tax Appeals, G.R. No. L-9408, 31 October 1956
27)
Esso Standard Eastern, Inc. v. Acting Comissioner of Customs,
18 SCRA 488
28)
Planters Products, Inc. v. FertiPhil Corp., G.R. No. 166006, 14
March 2008
29)
Bagatsing v. Ramirez, 74 SCRA 306
30)
Gomez vs. Palomar, 24 SCRA 827
31)
Pascual vs. Secretary of Public Works, 110 Phil 331
32)
Lutz vs. Araneta, 98 Phil 148, G.R. No. L-7859, 22 December 1955
33)
Ferrer v. Bautista, 760 SCRA 652
34)
Tolentino v. Comelec, 41 SCRA 702
35)
Sanidad v. Comelec, 73 SCRA 333
36)
Jumamil v. Café, G. R No. 144570
37)
Pascual v. Secretary of Public Works, 110 Phil. 331
38)
LRTA vs. CBAA, G.R. No. 127316, 12 October 2000
39)
MCIAA vs. Marcos, G.R. No. 120082, 11 September 1996
40)
MIAA vs. Paranaque, G.R. No. 155650, 20 July 2006
41)
MIAA vs. Pasay City, G.R. No. 163072, 02 April 2009
42)
246
Republic v. Parañaque, G.R. No. 191109, July 18, 2012, 677 SCRA
43)
MCIAA v. Lapu-Lapu, G.R. No. 181756, 15 June 2015
44)
CIR v. Marubeni Corp. G.R No. 137377
45)
Commissioner v. British Overseas Airways Corporation, 149
SCRA 395
46)
Villegas v. Hiu Chiong Tsai Pao Ho, 86 SCRA 270
47)
CREBA v. Exec. Sec Romulo, 09 March 2010
48)
City of Baguio v. De Leon, 25 SCRA 938
49)
CIR v. M.J. Lhuiller Pawnshop, Inc., 15 July 2003
50)
Province of Abra v. Hernando, 107 SCRA 104
51)
Francis A. Churchill v. Venancio Concepcion, G.R. No. 11572,
September 22, 1916
52)
British American Tobacco v. Camacho, G.R. No. 163583, 15 April
2009
53)
Commissioner of Customs v. Hypermix Feeds Corporation, G.R.
No. 179579, February 1, 2012
54)
ABAKADA Guro Party List v. Purisima, G.R. No. 166715, 14
August 2008
55)
Kapatiran v. Tan, 30 June 1988
56)
Tan v. Del Rosario, 3 October 1994
57)
Abakada Guro Party List (Formerly Aasjas) Officers Samson S.
Alcantara And Ed Vincent S. Albano v. The Honorable Executive
Secretary Eduardo Ermita; Honorable Secretary Of The Department Of
Finance Cesar Purisima, G.R. No. 168056, September 01, 2005
58)
Punzalan v. Mun. Board of Manila, 96 Phil. 46
59)
Tolentino v. Secretary of Finance, 25 August 1994
60)
British American Tobacco v. Camacho, G.R. No. 163583, 15 April
2009
61)
Association of Customs Brokers v. City of Manila, 93 Phil. 107
62)
Abakada Guro Party List v. The Honorable Executive Secretary
Eduardo Ermita, G.R. No. 168056, September 01, 2005
63)
Francis A. Churchill v. Venancio Concepcion, G.R. No. 11572,
September 22, 1916
64)
Casanovas v. Hord, 8 Phil 125
65)
RCPI v. Provincial Assessor of South Cotabato, 13 April 2005
66)
67)
City Government of Quezon City v. Bayantel, 06 March 2006
Smart Communications v. City of Davao, 16 September 2008
68)
Quezon City v. ABS-CBN, 06 October 2008
69)
American Bible Society v. City of Manila, 101 Phil.386
70)
Tolentino v. Sec. of Finance
71)
Philippine Press Institute, et al. v. Chato, et al., G.R. No. 115754,
August 25, 1994
72)
Hospital de San Juan de Dios v. Pasay City, 16 SCRA 226
73)
Commissioner v. Court of Appeals, G.R. No. L-124043, October
14, 1998
74)
Lung Center of the Philippines v. Quezon City, 433 SCRA 119
[2004]
75)
Abra Valley College v. Aquino, 15 June 1988
76)
CIR v. St. Luke’s Medical Center, GR Nos. 195909 and 195960, 26
September 2012
77)
ABAKADA Guro Party List v. Hon. Exec. Sec. Ermita, 01
September 2005
78)
John Hay Peoples Alternative Coalition, et al. v Lim, G.R.
No.119775, October 24, 2003
79)
Philippine Airlines v. Secretary of Finance and Commissioner,
G. R. No. 115873, August 25,1994
80)
Commissioner Of Internal Revenue v. De La Salle University,
Inc., G.R. No. 196596, 9 November 2016
81)
Manila International Airport Authority v. Court of Appeals, G.R.
No. 155650, July 20, 2006
82)
Mactan Cebu International Airport Authority v. Hon. Ferdinand
J. Marcos, G.R. No. 120082, 11 September 1996
83)
Lutz v. Araneta, G.R. No. L-7859, 22 December 1955
84)
Caltex Philippines v. Commission on Audit, 208 SCRA 726
85)
Philippine Airlines v. Edu G.R. L-41383
86)
Republic of the Philippines v. Central Azucarera Del Danao, G.R.
No. L-19842, 26 December 1969
87)
National Power Corporation v. City of Cabanatuan, G.R. No.
149110, 9 April 2003
88)
Diaz v. Secretary of Finance, 19 July 2011
89)
Panay Electric Co. v. Collector of Internal Revenue, L- 10574,
May 28, 1958
90)
Borja v. Gella, 8 SCRA 602
91)
Vera v. Fernandez, 89 SCRA 199
92)
Quezon City v. Ericta, 122 SCRA 759
93)
Velasco v. Villegas, 120 SCRA 568
94)
Tio v. Videogram, 151 SCRA 208
95)
Ortigas v. Feati Bank, 94 SCRA 533
96)
Commissioner Of Internal Revenue v. Carlos Palanca, Jr., G.R.
No. L-16626, 29 October 1966
97)
Progressive Development Corporation v. Quezon City, G.R. No.
L-36081, 24 April 1989)
98)
Land Transportation Office v. City of Butuan, G.R. No. 131512,
20 January 2000
99)
Compania General de Tabacos de Filipinas v. City of Manila, 8
SCRA 367
100)
City of Baguio v. de Leon, G.R. No. L-24756
101)
Serafica v. City Treasurer of Ormoc, G.R. No. 24813, 28 April
1968
102)
Acebedo Optical Company v. Court of Appeals, G.R. No. 100152,
31 March 2000
103)
Pepsi Cola Bottling Co. of the Phils. Inc. vs Municipality of
Tanauan, Leyte G. R. L-31156
104)
Villanueva v. City of Iloilo, 26 SCRA 578
105)
Nursery Care Corporation v. Anthony Acevedo, G.R. No.
180651, 30 July 2014
106)
Ferrer v. Bautista, 760 SCRA 652
107)
299
City of Manila v. Coca-Cola Bottlers Philippines, Inc., 595 SCRA
108)
David Nitafan v. CIR, G.R. No. L-78780
109)
Mactan Cebu International Airport Authority v. Hon. Ferdinand
J. Marcos, G.R. No. 120082, 11 September 1996
110)
Meralco v. Vera, 67 SCRA 351
111)
Commissioner Of Internal Revenue v. A. D. Guerrero, G.R. No.
L-20942, 22 September 1967
112)
CIR v. Solidbank Corporation, 462 SCRA 96 (2003)
113)
Smart Communications, Inc., v. The City Of Davao, G.R. No.
155491, July 21, 2009
114)
Commissioner Of Internal Revenue v. St. Luke’s Medical Center,
Inc., G.R. No. 203514, 13 February 2017
115)
Commissioner Of Internal Revenue v. Philippine-Aluminum
Wheels, Inc., G.R. No. 216161, 9 August 2017
116)
Pilmico-Mauri Foods Corp. v. CIR, 802 SCRA 618
117)
Collector v. Fireman’s Fund Insurance Co., 148 SCRA 315
118)
Hilado v. Collector, 100 Phil. 288
119)
Accenture v. CIR, G.R. No. L-190102
120)
Philex Mining Corporation v. CIR, 29 August 1998
121)
Commissioner v. Burroughs, 142 SCRA 324
122)
Secretary Of Finance v. Representative Carmelo F. Lazatin, G.R.
No. 210588, 29 November 2016
123)
Commissioner Of Internal Revenue v. Philippine-Aluminum
Wheels, Inc., G.R. No. 216161, 9 August 2017
124)
CIR v. Filinvest, G.R. No. 163653, 19 July 2011
125)
CIR v. Ledesma, G.R. No. L-17509, 30 January 1970
126)
CIR v. The Estate of Benigno P. Toda, Jr., G.R. No. L-147188
127)
CIR v. Seagate Technology (Phils.), G.R. No. 153866, 11 February
2005
128)
CIR v. PLDT, 15 December 2005
129)
Contex v. CIR, 02 July 2004
130)
Republic v. Mambulao Lumber Company 4 SCRA 622
131)
Francia v. Intermediate Appellate Court, G.R. No. 76749, 28 June
1988
132)
CIR v. Gonzales 633 SCRA 139
133)
CIR v. Raul M. Gonzales, G.R. No. 177279, 13 October 2010
134)
Fitness by Design v. CIR, G.R. No. 177982, 17 October 2008
135)
Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, 9
December 2005
136)
CIR v. Kudos Metal Corp., G.R. No. 178087, 5 May 2010
137)
Republic v. Aquafresh Seafoods, Inc., G.R. No. 170389, 20
October 2010
138)
Talento v. Escalada 556 SCRA 491 (2008)
139)
CIR v. Goodrich, Phils., 104171, 24 February 1999
140)
CIR v. United Salvage and Towage, 729 SCRA 113
141)
BPI v. CIR, G.R. No. 139736, 17 October 2005
142)
Commissioner Of Internal Revenue v. Transitions Optical
Philippines, Inc., G.R. No. 227544, 22 November 2017
143)
Republic Of The Philippines v. GMCC United Development
Corporation, G.R. No. 191856, 07 December 2016
144)
CIR v. FMF Dev. Corp., 556 SCRA 698
145)
CIR vs. Stanley Works (Phils.) Incorporated, GR No. 187859, 3
December 2014
146)
CIR vs. Kudos Metal, GR No. 178087, 5 May 2010
147)
RCBC v. CIR, G.R. No. 170257, 7 September 2011
148)
CIR v. Phoenix Assurance Inc., L-19727, 20 May 1965
149)
BPI v. CIR, G.R. No. 139736, 17 October 2005
150)
Aznar vs. CTA, GR No. L-20569, 23 August 1974
151)
CIR vs. Philippine Daily Inquirer, GR No. 213943, 22 March 2017
152)
CIR vs. Asalus Corporation, GR No. 221590, February 22, 2017
153)
CIR v. Ayala Securities Corp., 101 SCRA 231
154)
Commissioner v. CA & YMCA, 298 SCRA 83
155)
Cyanamid Philippines v. CA, 322 SCRA 639
156)
CIR v. Sony Phils. Inc., 635 SCRA 234
157)
CIR vs. De La Salle University, Inc., GR No. 196596, November
9, 2016
158)
Medicard Philippines, Inc. vs. CIR, GR No. 222743, 5 April 2017
159)
CIR v. Sony Phils. Inc., 635 SCRA 234
160)
Commission Of Internal Revenue v. Hantex Trading Co., G.R.
No. 136975, 31 March 2005
161)
Eugenio Perez v. The Court Of Tax Appeals, G. R. No. L-10507,
30 May 1958
162)
Basilan Estates v. CIR, L-22492, 5 Sept. 1967
163)
CIR vs. United Salvage Towage (Phils.), Inc., GR No. 197515, 4
July 2014
164)
SMI-ED Technology Corporation, Inc. vs. CIR, GR No. 175410,
12 November 2014
165)
Samar-I Electric Cooperative v. CIR, GR No. 193100, 10
December 2014
166)
Cagayan Robina Sugar Milling v. CA, 122451, 12 October 2000
167)
Commissioner Of Internal Revenue v. De La Salle University,
Inc., G.R. No. 196596, 9 November 2016
168)
CIR vs. Fitness By Design, GR No. 215957, 9 November 2016
169)
Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, 9
December 2005
170)
LG Collins Electronics Phil. Inc. v. CIR, CTA Case No. 6186, June
9, 2004
171)
Adamson v. CA, 588 SCRA 27
172)
Commissioner v. Enron Subic Power Corp., G.R. No. 166387
173)
Republic v. CA, 149 SCRA 35
174)
CIR v. Metro Star Suprema Inc., 185371, 8 December 2010
175)
CIR vs. Metro Star Superama, Inc., GR No. 185371 , 8 December
2010
176)
CIR vs. Enron, GR No. GR No. 166387, 19 January 2009
177)
Fishwealth Canning Corporation v. CIR, 179343, 21 January 2010
178)
CIR vs. First Express Pawnshop, GR Nos. 172045-46, 16 June 2009
179)
CIR vs. Liquigaz Phils. Corporation, GR No. 215534, 18 April
2016
180)
RCBC v. CIR, G.R. No. 170257, 7 September 2011
181)
PAGCOR vs. BIR, GR No. 208731, 27 January 2016
182)
Lascona Land vs. CIR, GR No. 171251 dated March 5, 2012
183)
Allied Banking Corporation vs. CIR, GR No. 175097, 5 February
2010
184)
Chamber of Real Estate and Builders’ Association v. Executive
Secretary, G.R. No. 160756, 9 March 2010
185)
Commissioner v. Michel Lhuillier Pawnshop, G.R. No. 150947,
15 July 2003
186)
FEBTC v. CIR, G.R. No. 149589, 15 September 2006
187)
CIR v. Fortune Tobacco Corporation 559 SCRA 160 (2008)
188)
CIR v. PNB, G.R. No. 161997, 25 October 2005
189)
Philippine Phosphate Fertilizer Corp. v. CIR, G.R. No. 141973, 28
June 2005
190)
Lu Do & Ym Corp. v. Central Bank, 108 Phil. 566
191)
Banco Filipino v. CA, CTA, and CIR, 155682, 27 March 2007
192)
CIR vs. Far East Bank & Trust Company, GR No. 173854, 15
March 2010
193)
Metropolitan Bank & Trust Company v. The Commissioner Of
Internal Revenue, G.R. No. 182582, 17 April 2017
194)
Belle Corporation vs. CIR, GR No. 181298, 10 January 2011
195)
CIR vs. BPI, GR No. 178490, 7 July 2009
196)
Winebrenner & Inigo Insurance Brokers, Inc. vs. CIR, GR No.
206526, 28 January 2015
197)
Systra Phils. Inc. vs. CIR, GR No. 176290, 21 September 2007
198)
CIR v. Smart Communication Inc. 629 SCRA 342
199)
CIR v. Seagate Technology Phils., G.R. No. 153866, 11 February
2005
200)
CIR v. Mirant Pagbilao Corp., G.R. 172129, 12 September 2008
201)
Contex Corporation v. CIR, G.R. No. 151135, 2 July 2004
202)
Philippine Geothermal v. CIR, 154028, 29 July 2005
203)
Atlas Consolidated v. CIR, G.R. Nos. 141104 & 148763, June 8,
2007
204)
Surigao Consolidated Mining Co., Inc. v. CIR, 119 Phil. 33, 26
December 1963
205)
Southern Philippines Power Corp. v. CIR, 179632, 19 October
2011
206)
San Roque Power Corporation v. Commissioner of Internal
Revenue, G.R. No. 180345, 25 November 2009
207)
CIR v. Aichi Forging Co. of Asia, Inc., G.R. No. 184823, 6 October
2010
208)
Commissioner of Internal Revenue v. San Roque Power
Corporation, G.R. No. 187485, 12 February 2013
209)
San Roque Power Corporation v. Commissioner of Internal
Revenue, G.R. No. 203249, 23 July 2018
210)
Panasonic Communications Imaging Corporation of the
Philippines v. CIR 612 SCRA 28
211)
CIR v. NLRC, G.R. No. 74965, November 9, 1994
212)
BPI v. Commissioner, G.R. No. 139736
213)
Republic v. Hizon, 320 SCRA 574
214)
Ungab v. Cusi, Jr., GR No. L-41919-24, 30 May 1980
215)
CIR v. CA, GR No. 119322, 4 June 1996
216)
CIR v. Pascor, 309 SCRA 402
217)
British American Tobacco v. Jose Isidro Camacho, et al, GR No.
163583, August 20, 2008
218)
Dacudao Brothers, Inc. v. CTA, CTA EB 819, Sept 30, 2013 and
May 2, 2014
219)
City of Manila v. Hon. Caridad H. Grocia-Cuerdo, GR No.
175723, Feb. 4, 2014
220)
St. Paul College of San Rafael v. CIR, CTA EB 874, May 27, 2013
221)
Erwin Salaveria& Portia Gonzales v. CIR, CTA Case No. 8681,
October 1, 2013
222)
CIR v. Fortune Tobacco Corporation, GR No. 167274-75 &
192576, Sept. 11, 2013
223)
CIR v. First Express Pawnshop Company, Inc. 172045-46, 16 June
2009
224)
CIR v. Citytrust, G.R. No. 150812, 22 August 2006
225)
RCBC v. CIR, G.R. No. 168498, 24 April 2007
226)
CIR vs. Hambrecht & Quist Philippines, Inc., GR No. 169225, 17
November 2010
227)
Philippine Journalists, Inc. vs. CIR, GR No. 162852, 16 December
2004
228)
City of Manila vs. Grecia-Cuerdo, GR No. 175723, 4 February
2014
229)
CIR vs. CTA and Petron, GR No. 207843, 15 July 2015
230)
BDO vs. Republic, GR No. 198756, 16 August 2016