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    Tax Case Digest

    Uploaded by

    Ramelo M. Toledo
    The document discusses three cases related to tax law: 1) Steel Corporation v BOC - The Court of Tax Appeals did not have jurisdiction over an appeal filed more than 30 days after a decision. 2) Pantoja vs David - The Court of Tax Appeals has jurisdiction to annul tax distraint orders when the taxpayer alleges the tax liability has prescribed. 3) Filipinas Investment v CIR - The Court of Tax Appeals had jurisdiction over a petition to review a tax assessment issued by the Commissioner of Internal Revenue.

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    Tax Case Digest

    Uploaded by

    Ramelo M. Toledo
    176 views1 page
    The document discusses three cases related to tax law: 1) Steel Corporation v BOC - The Court of Tax Appeals did not have jurisdiction over an appeal filed more than 30 days after a decision. 2) Pantoja vs David - The Court of Tax Appeals has jurisdiction to annul tax distraint orders when the taxpayer alleges the tax liability has prescribed. 3) Filipinas Investment v CIR - The Court of Tax Appeals had jurisdiction over a petition to review a tax assessment issued by the Commissioner of Internal Revenue.

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    Digested cases in Tax

    Original Title

    Tax case digest

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    The document discusses three cases related to tax law: 1) Steel Corporation v BOC - The Court of Tax Appeals did not have jurisdiction over an appeal filed more than 30 days after a decision. 2) Pantoja vs David - The Court of Tax Appeals has jurisdiction to annul tax distraint orders when the taxpayer alleges the tax liability has prescribed. 3) Filipinas Investment v CIR - The Court of Tax Appeals had jurisdiction over a petition to review a tax assessment issued by the Commissioner of Internal Revenue.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    176 views1 page

    Tax Case Digest

    Uploaded by

    Ramelo M. Toledo
    The document discusses three cases related to tax law: 1) Steel Corporation v BOC - The Court of Tax Appeals did not have jurisdiction over an appeal filed more than 30 days after a decision. 2) Pantoja vs David - The Court of Tax Appeals has jurisdiction to annul tax distraint orders when the taxpayer alleges the tax liability has prescribed. 3) Filipinas Investment v CIR - The Court of Tax Appeals had jurisdiction over a petition to review a tax assessment issued by the Commissioner of Internal Revenue.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    Steel Corporation v BOC GR No.

    220502 ISSUE: Whether CTA has jurisdiction over the


    Facts: On Sept 11, 2006, Equitable PCI Bank, Inc. subject matter since the same was field beyond
    initiated a petition for rehabilitation of Steel the 30-day period
    Corporation of the Philippines. Finding the RULING: NO. The records reveal that 33 days
    petition to be sufficient in form and substance, has lapsed prior to the appeal. Considering that
    the Court issued a Stay Order. While the the period to appeal from a decision of the
    rehabilitation proceedings were pending, FRIA COmmisioner of Internal Revenue to the Tax
    was enacted. As agreed, the municipal Court under RA 1125 is jurisdictionl and non-
    government waived the taxes and other fees extendible, and that a taxpayer may not delay
    that may be due from STEELCORP. Because of indefinitely a tax assessment by reiterating his
    the disallowance of the BOC of the waiver, original defenses over and over again, without
    STEELCORP elevated the matter to the Office of substantial variation, the Tax Court correctly
    the President and filed a complaint against BOC. dismissed the petition for review filed by
    ISSUE: Whether or not the appeal made to the Petitioner.
    Office of the President was proper
    RULING: NO. The Court of Tax Appeals has
    undoubted jurisdiction to pass upon the Pantoja vs David 1 SCRA 608
    constitutionality or validity of tax law or FACTS: CIR assessed against Pantoja percentage
    regulation when raised by the taxpayer as a taxes plus surcharges upon sales allegedly made
    defense in disputing or contesting an by him to Abitiz & Co. Upon Pantoja/’s failure to
    assessment or claiming a refund. The Supreme pay, the Collector issued a warrant of distraint
    Court, however, declares that the Court of Tax and levy which resulted to the Government’s
    Appeals may likewise take cognizance of cases forfeiture of certain real property owned by
    directly challenging the constitutionality or Pantoja. Pantoja file a petition for prohibition
    validity of a tax law or regulation or charging the respondent officers with lack of
    administrative issuance. Section 7 of Republic jurisdiction and abuse of discretion, even as he
    Act No. 1125, as amended, is explicit that, denied liability for the internal revenue tax,
    except for local taxes, appeals from the further alleging that the tax liability has
    decisions of quasi-judicial agencies on tax- prescribed.
    related problems must be brought exclusively ISSUE: Whether or not CTA has jurisdiction
    to the Court of Tax Appeals. CTA is therefore RULING: Yes. The power of the CTA to act on
    the proper forum to file the appeal. petitions for the annulment of distraint orders
    has been recognized by the Supreme Court. As
    Filipinas Investment v CIR GR No. L-23501 such, has the authority to annul the warrant of
    FACTS: CIR issued a letter to Petitioner Filipinas distraint issued by reason of prescription.
    Investment assessing against the latter advance
    sales tax on an automobile which it purchased COC v Cloribel 19 SCR 234
    from a tax-exempt individual. Petitioner FACTS:
    disputed the assessment and requested that
    the same be cancelled and/or withdrawn. The
    request was however denied. This resulted to
    the filing of the Petition for Review in the Tax
    Court.

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