MIDTERM REVIEWER

POWERS OF THE CIR

Banco De Oro, v RP, G.R. 198756, Aug. 16, 2016
LEONEN,J.:
Sec. 4, NIRC
ISSUES:
1. Under Section 4 of the Tax Code, what are the powers that may be exercised by the
Commissioner of Internal Revenue? Distinguish one from the other.
2. Who has jurisdiction to review the interpretative rulings issued by the Commissioner of
Internal Revenue? Are there exceptions? Discuss.

INCOME TAX

Jaime Soriano v. Secretary of Finance, G.R. 184450/G.R. 184508/G.R. 184538/G.R. 185234.

Jan. 24, 2017
SERENO, CJ:
Sections 24, 35, 51 and 79, NIRC
ISSUES:
1. What are the incomes derived by a MWE which are exempt from income tax? Explain.
2. Are there conditions, if any, in order that the MWEs can avail of their exemption from income tax? Explain.

CIR v. St. Paul College of Makati, G.R. 215383. March 8, 2017

CARPIO, J.:
CIR v. De la Salle University, GR 196596, November 9, 2016
BRION, J.:
SEC. 30(H), NIRC
ISSUES:
1. Are non-stock nonprofit educational institutions exempt from income tax on all the income
they derived? Explain.
2. Are there requisites before the income of nonstock nonprofit educational institution may
be exempt from income tax?

CIR v. St. Lukes Medical Center, Inc. , G.R. 203514 , Feb. 12, 2017
DEL CASTILLO, J.:
Sec. 30E and G, NIRC
Sec. 27B. NIRC
ISSUES:
1. Are all the income derived by a nonstock non profit hospital exempt from income tax?
Explain.
2. What is/are the difference/s between the income tax exemption availment of a nonstock
nonprofit hospital from that of a nonstock nonprofit educational institution, if there is any?

Pilmico Mauri Foods Corp. v. CIR, G.R. 175651 , Sept. 14, 2016
REYES, J.:
Sec. 237, NIRC
Sec. 34A, NIRC
ISSUES:
 1. What are the requisites in order that the business expenses incurred by a taxpayer who
is engaged in business or practice of profession may be allowed as deductions from gross
income. Explain.
2. Distinguish itemized deductions from optional standard deductions.

VAT

Medicard Philippines, Inc. v. CIR, G.R. 222743. April 5, 2017

REYES, J.:
SEC. 108(A), NIRC
Section 4.108.3(k), RR 16-2005
ISSUES:
l. What is the meaning of the term Gross Receipts?
2. Should the amounts earmarked by Medicard and eventually paid to the medical
service providers still form part of its gross receipts for VAT purposes.

Sitel Phils. Corp. v. CIR, GR 201326, Feb. 8, 2017

CAGUIOA, J.:
Section 108(B)(2), NIRC
Sec. 112D, NIRC
Sections 113, 237, and 238 of the NIRC
ISSUE:
1. What are the rules laid down in San Roque with regard to claims for refund or tax credit
of unutilized creditable input VAT?
2. What are the invoicing requirements that should be complied with in order that the
unutilized input taxes being claimed as a refund may be granted?

PRESCRIPTION

CIR v. Philippine Daily Inquirer, Inc., G.R. 213943. March 22, 2017
CARPIO,J.:
SECS. 203 and 222. NIRC
ISSUES:
(l) What are the rules on prescription on the assessment and collection of national
internal revenue taxes?
(2) In case the taxpayer applied for a waiver of the Statute of Limitations, is the said
taxpayer estopped from raising the defense of prescription.?

CIR v. Asalus Corporation, GR 221590, Feb. 22, 2017

MENDOZA, J.:
Secs. 203 and 222(a), NIRC
ISSUES:
1. Is there a need for the CIR to apprise the taxpayer that the FAN and the FDDA issued
against him falls under Sec. 222(a) of the NIRC?
2. What is the difference between a false return and a fraudulent return? Is the taxpayers
failure to report in its VAT Returns all the fees it collected from its members applying for
healthcare services constitute as false return?

REMEDIES
MBTC v. CIR, GR 182582, April 17, 2017
PERLAS-BERNABE, J.:
Secs. 204(C ) and 229, NIRC
ISSUES:
1. What are the rules in filing a claim for refund under Sec. 204(C ) and 229 of the Tax Code?
2. For purposes of filing a claim for refund of erroneous or excessive tax payment, when do
we reckon the 2 year prescriptive period in the following cases:
A. Ordinary Income Tax payment of a corporation, and
B. Final withholding tax