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TAXATION

This document provides the reading assignment for Taxation II, which includes reading sections of the textbook as well as 31 case studies on tax refunds, tax assessments, prescriptive periods of assessment, and waivers of assessment periods. The main reference is a taxation guidebook by Josephrally L. Chavez, Jr. and other supplementary references include taxation review books. Students are to read the assigned sections and case studies in preparation for the class on April 13, 2021.

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Ennavy Yongkol
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911 views2 pages

TAXATION

This document provides the reading assignment for Taxation II, which includes reading sections of the textbook as well as 31 case studies on tax refunds, tax assessments, prescriptive periods of assessment, and waivers of assessment periods. The main reference is a taxation guidebook by Josephrally L. Chavez, Jr. and other supplementary references include taxation review books. Students are to read the assigned sections and case studies in preparation for the class on April 13, 2021.

Uploaded by

Ennavy Yongkol
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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TAXATION II

Main reference: Transfer Taxes, VAT and Remedies Illustrated and Simplified (A Guide to
Passing the Bar) Vol. II, 2020 Edition by Josephrally L. Chavez, Jr.

Other references:
1. Tax Made Less Taxing: A Reviewer with Codals and Cases, 2018 Edition by Ignatius
Michael D. Ingles
2. Business and Transfer Taxation, 2019 Edition by Rex B. Banggawan

Reading Assignment: (April 13, 2021)


 Read pages 307-391 of the textbook
 Read the following cases in the originals:
TAX REFUNDS:
1. Commissioner v. Petron Corporation, G.R. No. 185568, March 21, 2012
2. Philex Mining Corporation v. CIR, G.R. No. 120324, April 21, 1999
3. Commissioner v. Sweeney, G.R. No. L-12178, August 21, 1959
4. Commissioner v. Smart Communications, Inc. G.R. No. 179045, August 25,
2010
5. Honda Cars Philippines, Inc. v. Honda Cars Technical Specialists and
Supervisors Union, G.R. No. 204142, November 19, 2014
6. Vda. De Aguinaldo v. CIR, G.R. No. L-19927, February 26, 1965
7. Alcantara v. Republic, G.R. No. 192536, March 15, 2017
8. Commissioner v. Far East Bank, G.R. No. 173854, March 15, 2010
9. PAL v. CIR (G.R. Nos. 206079-80, January 17, 2018)
10. Commissioner v. Meralco, G.R. No. 181459, June 9, 2014
11. Commissioner v. Philippine American Life Insurance Co., G.R. No. 105208,
May 29, 1995
12. Gibbs v. CIR, G.R. No. L-17406, November 29, 1965
13. ACCRAIn v. C.A., G.R. No. 96322, December 20, 1991
14. Commissioner v. Palanca, 18 SCRA 496 (1966)
15. Philippine Airlines, Inc. v. CIR, G.R. No. 198759, July 1, 2013
16. CIR v. PNB, G.R. No. 161997, October 25, 1995
17. Commissioner v. PL Management International Philippines, Inc. (G.R. No.
160949, April 4, 2011)
TAX ASSESSMENTS:
18. CIR v. Pascor Realty and Development Corporation, G.R. No. 128315, June
19, 1999
19. CIR v. Fitness by Design, Inc., G.R. No. 215957, November 9, 2016
20. Medicard Philippines, Inc. v. CIR, G.R. No. 222743, April 5, 2017
21. CIR v. DLSU, G.R. No. 196596, November 9, 2016

PRESCRIPTIVE PERIOD OF RIGHT TO ASSESS


22.Tupaz V. Ulep, G.R. No. 127777, October 1, 1999
23.CIR v. BF Goodrich Phils, Inc., G.R. No. 104171, February 24, 1999
24.Basilan Estates, Inc. v. CIR, G.R. No. L-22492, September 5, 1967
25.Republic v. Marsman, G.R. No. L-18956, April 27, 1972
26. Butuan Sawmill Inc. v. CA, G.R. No. L-20601, February 28, 1966
27. CIR v. Ayala Securities Corporation, G.R. No. L-29485, March 31, 1976
28.Aznar v. CTA, G.R. No. L-20569, August 23, 1974

WAIVERS OF PERIOD OF ASSESSMENT


29.Philippine Journalists, Inc. v. CIR, G.R. No. 162852, December 16, 2004
30. CIR v. Next Mobile, G.R. No. 212825, December 7, 2015
31. CIR v. La Flor Dela Isabela, Inc. (G.R. No. 21289, January 14, 2019)

Prepared by:

ATTY. JORDAN B. JALBUNA, CPA

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