Tax Case Assignment

Third Set

PRIMARY POWERS OF COMMISSIONER

1 Dy Peh vs. CIR Abellera

28 SCRA 216

2 Asia International Auctioneers vs. Parayno Abellera

G. R. No. 163445

December 18, 2007

3 Philippine Bank of Communications cs. CIR Abellera

G. R. No. 112024

January 28, 1999

4 CIR vs. San Roque Abellera

G. R. No. 187485

October 8, 2013

5 Smart Communications vs. NTC Abellera

408 SCRA 678

August 12, 2003

6 Executive Secretary vs. Southwing Heavy Abellera

Industries

G. R. No. 164171

February 20, 2006

7 CIR s CA Abellera

G.r. No. 119761

August 29, 1996

8 Abella Jr. Vs. CSC Cerbo-Lindayag

442 SCRA 507

November 17, 2004

1
9 Western Minolco Corp vs. CIR Cerbo-Lindayag

124 SCRA 121

10 CIR vs. Fireman’s Fund Insurance Cerbo-Lindayag

148 SCRA 315

11 Director of Forestry vs. Munoz Cerbo-Lindayag

23 SCRA 1183

12 Del Mar vs. Philippine Veterans Cerbo-Lindayag

51 SCRA 349

13 BPI Leasing Corp. Vs. CA Cerbo-Lindayag

G.r. No. 127624

November 18, 2003

14 CIR vs. Filinvest Development Corporation Cerbo-Lindayag

G.r. no. 163653

July 19, 2011

15 Deutsche Bank vs. CIR Cerbo-Lindayag

G.r. no. 188550

August 19, 2013

16 British American Tobacco s. Camacho Chin

G.r. no. 163583

August 20, 2008

17 Commissioner of Customs vs. Hypermix Feeds Chin

Corp.

G.r. no. 179579

February 1, 2012

18 CIR vs. Gonzales Chin

G.r. no. 177279

October 13, 2010

19 Collector vs. Benipayo Chin

3 SCRA 182

G.r. no. L-13656

January 31, 1962

20 CIR vs. Leal Chin

G.r. no. 113459

2
 November 18, 2002

SECONDARY POWERS OF COMMISSIONER

21 CIR vs. Ledesma Chin

G.r. no. L-17509

January 30 1970

22 Philippine Bank of Communications vs. CIR Chin

302 SCRA 241

1999

23 M. Lhuillier vs. CIR Chin

G.r. no. 150947

July 15 2003

24 Oceanic Wireless Network vs. CIR Diano

G.r. no. 148380

December 9, 2005

25 Republic vs. Aquafresh Seafoods Diano

634 SCRA 82

REMEDIES OF THE GOVERNMENT

Assessment of Deficiency Tax
26 Roxas vs. CTA Diano

G.r. no. L-25043

April 26, 1968

27 Cagayan Robina Sugar Milling vs. CA Diano

G.r. no. 122451

October 12, 2000

28 Marcos II vs. CA Diano

G.r. no. 120880

June 5, 1997

29 Tan Guan vs. CTA Diano

19 SCRA 903

30 Tupaz vs. Ulep Diano

316 SCRA 118

31 CIR vs. Menguito Diano

3
 G.r. no. 167560

September 17, 2008

32 CIR vs. Metrostar Superama Diaz

G.r. no. 185371

December 8, 2010

33 Estate of Late Juliana Diez vda. De Gabriel vs. Diaz

CIR

G.r. no. 155541

January 27, 2004

34 Lucas Adamson vs. CA Diaz

G.r. no. 120935

May 21, 2009

35 Samar I Electric Cooperative vs. CIR Diaz

G.r. no. 193100

December 10, 2014

36 CIR vs. CA Diaz

G.r. no. 104151

March 10, 1995

37 Bonifacio Sy Po vs. CTA Diaz

G.r. no. 81446

August 18, 1998

38 CIR vs. Capitol Diaz

119 Phil 1051

39 Fishwealth Canning Corporation vs. CIR Diaz

G.r. no. 179343

January 21, 2010

40 Gutierrez vs. Villegas Fajardo, B

85 SCRA 527

41 CIR vs. Isabela Cultural Fajardo, B

G.r. no. 135210

July 11, 2001

42 CIR vs. Liquigaz Philippines Fajardo, B

G.r. no. 215534

4
 April 18, 2016

43 Allied Banking vs. CIR Fajardo, B

G.r. no. 175097

February 5, 2010

Collection of Assessed Tax

44 Republic vs. Lim Tian Teng Sons Fajardo, B

16 SCRA 584

45 Yabes vs. Flojo Fajardo, B

15 SCRA 278

46 Cabrera vs. Provincial Treasurer of Tayabas Fajardo, B

75 Phil 780

47 Director of Lands vs. Abarca Fajardo, B

61 Phil 70

48 Velasquez vs. Coronel Fajardo, K

5 SCRA 985

49 Tajonera vs. CA Fajardo, K

103 SCRA 467

50 CIR vs. Embroidery and Garments Fajardo, K

G.r. no. 96262

March 22, 1999

51 Mithi ng Bayan vs. Araneta Fajardo, K

2 SCRA 879

52 Republic vs. Ker and Company Fajardo, K

18 SCRA 207

53 Basa vs. Republic Fajardo, K

138 SCRA 34

54 Mambulao Lumber vs. Republic Fajardo, K

132 SCRA 1

55 Judy Ann Santos vs. People Fajardo, K

G.r. no 173176

Augus 26, 2008

56 CIR vs. Secretary of Justice Garcia

5
 G.r. no. 177279

October 13, 2013

57 Republic vs. Patano Garcia

20 SCRA 712

58 Ungab vs. Cusi Garcia

97 SCRA 877

59 Lucas Adamson vs. CA Garcia

G.r. no. 120935

May 21, 2009

60 CIR vs. CA and Fortune Tobacco Garcia

97 SCRA 199

Civil and Criminal Penalties

61 Guagua Electric Plant vs. CIR Garcia

19 SCRA 790

62 Perez vs. CTA Garcia

G.r. no. L-10507

May 30, 1958

63 Castro vs. Collector Garcia

4 SCRA 1093

64 CIR vs. Visayan Electric Generalao

23 SCRA 715

65 Petron vs. CIR Generalao

G.r. no. 180385

July 28, 2010

REMEDIES OF TAXPAYER
Administrative Remedies
66 CS Garments vs. CIR Generalao

G.r. no. 182399

March 12, 2014

67 Asia International Auctioneers vs. CIR Generalao

G.r. no. 179115

September 26, 2012

6
68 Oceanic Wireless Network vs. CIR Generalao

G.r. no. 148380

December 9, 2005

69 Allied Banking vs. CIR Generalao

G.r. no. 175097

February 5, 2010

70 RCBC vs. CIR Generalao

G.r. no. 168498

April 24, 2007

71 British American Tobacco vs. Camacho Generalao

G.r. no. 163583

August 20, 2008

72 Visayas Geothermal Power vs. CIR Gruyal

G.r. no. 197525

June 4, 2014

73 CIR vs. Insular Life Insurance Gruyal

G.r. no. 197192

June 4, 2014

74 CIR vs. Pascor Realty Gruyal

G.r. no 128315

June 29, 1999

75 CIR vs. Azucena Reyes Gruyal

G.r. no. 159694

January 27, 2006

76 CIR vs. Enron Subic Power Gruyal

G.r. no. 166387

January 19, 2009

77 Basilan Estates vs. CIR Gruyal

G.r. no. L-22492

September 5, 1967

78 CIR vs. BASF and Ink Philippines Gruyal

G.r. no. 198677

7
 November 26, 2014

79 BPI vs. CIR Gruyal

G.r. no. 139736

October 17, 2005

80 CIR vs. First Express Pawnshop Lachica

G.r. no. 172045-46

June 16, 2009

81 Lascona vs. CIR Lachica

G.r. no. 171251

March 5, 2012

82 CIR vs. BF Goodrich Lachica

G.r. no. 104171

February 24, 1999

83 CIR vs. CTA and A Soriano Corp. Lachica

G.r. no. 108576

January 20, 1999

84 CIR vs. Phoenix Assurance Lachica

14 SCRA 52

85 CIR vs. Estate of Benigno Toda Lachica

G.r. no. 147188

September 14, 2004

86 CIR vs. Arturo Tulio Lachica

G.r. no. 139858

October 25, 2000

87 Jalandoni vs. Republic Lachica

15 SCRA 51

88 CIR vs. Japan Airlines Mungcal

202 SCRA 450

1991

89 CIR vs. CA Mungcal

G.r. no. 115712

February 25, 1999

8
90 Collector vs. Solano Mungcal

G.r. no. L-11475

July 31, 1958

91 Republic vs. Lim de Yu Mungcal

10 SCRA 737

92 Collector vs. Suyoc Mungcal

104 Phil 819

93 CIR vs. Hambrecht and Quist Mungcal

G.r. no. 181858

November 24, 2010

Refunds and Credits

94 CIR vs. Mirant Pagbilao Mungcal

G.r. no. 172129

September 12, 2008

95 CIR vs. Aichi Forging Co. Of Asia Mungcal

G.r. no. 184823

October 6, 2010

96 De Leon vs. Syjuco Inc Opalla

No citation

(government should not unjustly enrich at the

expense of the taxpayer)

97 Philippine Phosphate Fertilizer vs. CIR Opalla

G.r. no. 141973

June 28, 2005

98 Asiaworld Properties Philippine Corporation vs. Opalla

CIR

G.r. no. 171766

July 29, 2010

99 CIR vs. Procter and Gamble Opalla

204 SCR 377

100 CIR vs. PNB Opalla

G.r. no. 180290

September 29, 2014

9
101 Citibank vs. CA Opalla

280 SCRA 459

102 Sealand Service vs. CA Opalla

G.r. no. 122605

April 30, 2001

103 CIR vs. Asian Transmission Opalla

G.r. no. 179617

January 19, 2011

104 CIR vs. PhilAm Life Insurance Pabalan

244 SCRA 447

105 South African Airways s. CIR Pabalan

G.r. no. 180316

February 16, 2010

106 VIsayas Geothermal vs. CIR Pabalan

G.r. no. 197525

June 4, 2014

107 CIR vs. Wander Phil Pabalan

160 SCRA 576

108 Aguinaldo industries vs. CIR Pabalan

112 SCRA 136

109 Pampanga Sugar Development Corporation vs. Pabalan

CIR

114 SCRA 725

110 CIR vs. First Express Pawnshop Pabalan

589 SCRA 253

111 AT&T Comm vs. CIR Pabalan

G.r. no. 182364

August 3, 2010

112 RCBC vs. CIR Salazar

49 SCRA 213

113 Philippine Banking Corp vs. CIR Salazar

No citation

10
114 Milwaukee Industries vs. CTA Salazar

G.r. no. 173815

November 24, 2010

115 Mactan Cebu International Airport Authority Salazar

vs. Mangubat

No citation

116 TFS vs. CIR Salazar

G.r. no. 166829

April 19, 2010

117 Toshiba Info Equipment vs. CIR Salazar

G.r. no. 157594

March 9, 2010

118 Central Luzon Drug vs. CIR Salazar

G.r. no. 181371

March 2, 2011

11