Assignment: April 6, 2018

I. CTA Jurisdiction

Sections 229 and 204

II. Cases: Assessment and CTA Jurisdiction-April 6, 2018

1. CIR vs. Philippine Daily Inquirer, G.R. No. 213943, March 22, 2017

2. Tupaz vs. Ulep 316 SCRA 118

3. CIR vs. Metro Star Suprema, G.R. No. 185371, 12-8-10

4. Marcos II vs. CA 273 SCRA 47

5. Ungab vs. Cusi 97 SCRA 877

6. Commissioner vs Reyes, GR Nos. 159694 and 163581- 1-27-06

7 Duty Free Philipines vs. BIR, G.R. No. 197228, October 08, 2014

8. PNB vs. CIR, G.R. No. 172458, 12-14-11

9. BPI vs. CIR, G.R. No. 139736-10-17-05

10. BIR vs. CA and Spouses Manly, G.R. No. 197590, 11-24-14

11. CIR vs. BPI, G.R. No. 134062, April 17, 2007

12. Commissioner vs. Metro Star Suprema, G.R. No. 185371-12-8-10

13. Allied Banking vs. Commissioner, G.R. No. 175097- 2-5-10

14. CIR vs. United Salvage and Towage, G.R. No. 197515, July 2, 2014

15. CIR vs. Standard Chartered Bank, G.R. No. 192173, July 29, 2015

16. RCBC vs. Commissioner, G.R.No. 170257-September 7, 2011

17. Collector vs. Benipayo, G.R. No. L-13656 , January 31, 1962

18. Hongkong Shanghai Banking Corporation vs. Commissioner, CIR 39 Phil. 145, November
15, 1918

19. Fernandez Hermanos, Inc. vs. Commissioner, GRN L-21551, L-21557, September 30, 1969
20. CIR vs. NLRC, GR No. 74965, November 9, 1994

21. Wonder Mechanical Engineering Corporation vs CTA, L-22805 and L-27858-June 30, 1975

22. CIR vs. Primetown Property Group, Inc.., G.R. No. 162155, August 28, 2007

23. CIR vs. CA and Atlas Consolidated Mining and Dev’t Corp., GR No. 104151, March 10,
1995

24. .Judy Anne L. Santos vs. People, G.R. No. 173176, August 26, 2008

25. CIR vs. Standard Chatered Bank, G.R. No. 192173 , July 29, 2015

26. CIR vs. FMF Development Corporation, GR No. 74965, June 30, 2008