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Submitted to: ATTY. IBANEZ Arellano School of Law TAXATION LAW CLASS REPORTING TOPIC: NATURE OF TAXING POWERINHERENT ATTRIBUTE OF SOVEREIGNTY CERVANTES, vs. AUDITOR GENERAL…

Documents Tax 1 Digests

1 FOREWORD “Where there is an income tax, the just man will pay more than the unjust on the same income.” - Plato !This is a loose compilation of several digested cases…

Documents Tax Digests

CIR VS. PASCOR REALTY GR NO.178697, June 29, 1999 FACTS: It appears that by virtue of Letter of Authority No. 001198, then BIR Commissioner Jose U. Ong authorized Revenue…

Documents Digest

Case List – Remedies under the NIRC                                 …

Documents CASE DIGESTS ASSIGNED BY ATTY DE CASTRO

CIR V GENERAL FOODS 14 FEB GR No. 143672| April 24, 2003 | J. Corona Test of Reasonableness Facts: Respondent corporation General Foods (Phils , which is engaged in the manufacture…