CASES to remember in Tax I CIR v. Algue, Inc.

Lifeblood theory, benefits received by the tax payer, doctrine of symbiotic relationship Alonte v. Savellana Procedural Due Process Ang Tibay v. CIR Administrative Due Process Republic v. Castellvi Expropriation Lorenzo v. Posadas Tax payer cannot object to pay taxes because he does not derive personal benefit therefrom Caltex v. CIR Taxation as an implement of police power (regulation) Tolentino v. Sec. of Finance Freedom of the press, Court cannot inquire upon the wisdom, objectivity, motive, expediency or necessity of a tax law, origin of appropriation, revenue and tax bills from the House of Representatives PAL v. Edu Motor vehicle registration is a form of tax, to raise funds for the creation and maintenance of roads. Davao Gulf Lumber Corp. v. CIR Construction of tax exemptions CIR v. Guerrero Exemption must be clearly shown to exist clearly and categorically in the tax exemption BASCO v. PAGCOR Power of LGU to tax is subject to the limitations and guidelines set forth by Congress Ormoc Sugar Central v. CIR Tax is valid if it would also apply to future businesses, it is not invalid if there is only 1 member of the class at present Abra Valley College v. Aquino Tax exemption includes incidental facilities necessary for the accomplishment of the purpose, however the facility must be actually, directly, and exclusively used for educational purpose and not merely the income therefrom Abaya v. Ebdane Tax payers suit ABAKADA Guro Party list v. Purisima - Valid classification Santos v. People Equal protection does not demand absolute equality, provided that responsibilities enforced and rights conferred are the same. CIR v. Santos Inequality resulting from singling out one particular class infringes no constitutional limitation, if it is reasonable and validly classified and not arbitrary City of Manila v. Coca Cola Bottlers Phil. Existence of double taxation PLDT v. City of Davao Withdrawal of tax exemption in the LGC will not prohibit future grants of exemption Domingo v. Garlitos Taxes and debts can be subject of set-off as an exemption to the general rule if due and demandable and fully liquidated Province of Nueva Ecija v. Imperial Mining Basis or test of real property taxation is use and not ownership of the property. NPC v. City of Cabanatuan Power to tax is no longer vested exclusively on Congress, local legislative bodies are now given direct authority by Art. X, Sec. 5 of the Constitution Consti Articles to Memorize Art. III, Sec. 1 Art. VI, Sec. 28 Art. II, Sec. 2 Art III, Sec. 20 Art. V, Sec. 24 Art. VI, Sec. 26 and 27 LGC Prov. to memorize Sec. 129, 130, 132, 133, 137, 151