Suggested Cases for Taxation

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CASES - TAXATION 1. Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue 640 SCRA 504 2. Philam Asset Management, Inc. v. Commissioner of Internal Revenue 477 SCRA 761 (2005) 3. Commissioner of Internal Revenue vs. PL Management International Philippines, Inc. 647 SCRA 72 4. Southern Philippines Power Corporation vs. Commissioner of Internal Revenue 659 SCRA 658 5. Republic vs. Manimtim 645 SCRA 520 6. Heirs of Dr. Jose Deleste vs. Land Bank of the Philippines (LBP) 651 SCRA 352 7. Aranda vs Republic 656 SCRA 140 8. Philippine Amusement and Gaming Corporation (PAGCOR) vs. Bureau of Internal Revenue 645 SCRA 338 9. KEPCO Philippines Corporation vs. Commissioner of Internal Revenue 641 SCRA 70 10. Belle Corporation vs. Commissioner of Internal Revenue 644 SCRA 433 11. Microsoft Philippines, Inc. vs. Commissioner of Internal Revenue 647 SCRA 398 12. Commissioner of Internal Revenue vs. Far East Bank & Trust Company (now Bank of the Philippine Islands) 615 SCRA 417 (2010) 13. Commissioner of Internal Revenue vs. Mirant (Philippines) Operations, Corporations 652 SCRA 80 14. Belle Corporation vs. Commissioner of Internal Revenue 639 SCRA 108 15. Silicon Philippines, Inc. vs. Commissioner of Internal Revenue 639 SCRA 521 16. Exxonmobil Petroleum and Chemical Holdings, Inc. – Philippine Branch vs. Commissioner of Internal Revenue 640 SCRA 203 17. Commissioner of Internal Revenue vs. Manila Banker’s Life Insurance Corporation 645 SCRA 500 18. Sta. Lucia Realty & Development, Inc. vs. City of Pasig 652 SCRA 44

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Index of Suggested Cases for better understanding of Taxation

Transcript of Suggested Cases for Taxation

Page 1: Suggested Cases for Taxation

CASES - TAXATION

1. Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue 640 SCRA 504

2. Philam Asset Management, Inc. v. Commissioner of Internal Revenue 477 SCRA 761 (2005)

3. Commissioner of Internal Revenue vs. PL Management International Philippines, Inc. 647 SCRA 72

4. Southern Philippines Power Corporation vs. Commissioner of Internal Revenue 659 SCRA 658

5. Republic vs. Manimtim 645 SCRA 5206. Heirs of Dr. Jose Deleste vs. Land Bank of the Philippines (LBP) 651 SCRA 3527. Aranda vs Republic 656 SCRA 1408. Philippine Amusement and Gaming Corporation (PAGCOR) vs. Bureau of Internal

Revenue 645 SCRA 3389. KEPCO Philippines Corporation vs. Commissioner of Internal Revenue 641 SCRA 7010. Belle Corporation vs. Commissioner of Internal Revenue 644 SCRA 43311. Microsoft Philippines, Inc. vs. Commissioner of Internal Revenue 647 SCRA 39812. Commissioner of Internal Revenue vs. Far East Bank & Trust Company (now Bank of

the Philippine Islands) 615 SCRA 417 (2010)13. Commissioner of Internal Revenue vs. Mirant (Philippines) Operations, Corporations 652

SCRA 8014. Belle Corporation vs. Commissioner of Internal Revenue 639 SCRA 10815. Silicon Philippines, Inc. vs. Commissioner of Internal Revenue 639 SCRA 52116. Exxonmobil Petroleum and Chemical Holdings, Inc. – Philippine Branch vs.

Commissioner of Internal Revenue 640 SCRA 20317. Commissioner of Internal Revenue vs. Manila Banker’s Life Insurance Corporation 645

SCRA 50018. Sta. Lucia Realty & Development, Inc. vs. City of Pasig 652 SCRA 4419. Commissioner of Internal Revenue vs. Filinvest Development Corporation 654 SCRA 5620. Diaz vs. The Secretary of Finance 654 SCRA 9621. Mercury Drug Corporation vs. Commissioner of Internal Revenue 654 SCRA 12422. Prudential Bank vs. Commissioner of Internal Revenue 654 SCRA 70223. City of Pasig vs. Republic 656 SCRA 27124. Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue 657

SCRA 7025. Commissioner of Internal Revenue vs. Fortune Tobacco Corporation 658 SCRA 28926. Commissioner of Internal Revenue vs. San Miguel 661 SCRA 20627. LVM Construction Corporation vs. F.T. Sanchez/Sokor/Kimwa (Joint Venture) 661 SCRA

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