TRANSFER TAXES
I. Kinds of Transfer
1. Onerous Transfers
2. Gratuitous Transfers
a. During the Lifetime
b. Post Mortem
II. Estate Tax
Reason for Imposition
A. Salient Features of the TRAIN Law on Estate Taxes
B. Gross Estate, composition
Aranas vs. Mercado et al., G.R. No. 156407, 15 January 2014
Heirs of Juan Bonsato and Felipe Bonsato vs. CA and Josefa Utea, et al., G.R. No.
L-6600, 30 July 1954
Descals vs. Administrado De Rentas Internas, G.R. No. L-7253, 26 March 1956
C. Deductions from the Gross Estate
Cf. Dizon vs. CTA, G.R. No. 140944, 06 May 2008
Revenue Regulation No. 12-18
D. Rates and Returns
III. Donor’s Tax
A. Concept of Gift
1. Direct Gift
2. Indirect Gift
a. Transfer for Less Than Adequate and Full Consideration
b. Waivers
c. Condonation of Debt
d. Renunciation of Inheritance
B. Tax Treatment of Political Contributions
C. Deductions/ Exemptions (Sec. 101, NIRC, as amended by RA 10963)
D. Rates and Tax Returns
The Philippine American Life and General Insurance Company vs. The Secretary
of Finance and the CIR, G.R. No. 210987, 24 November 2014
CIR vs. B.F. Goodrich., Inc. (now SIME DIRBY INTERNATIONAL TIRE CO.,
INC.), G.R. No. 104171, 24 February 1999
Maria Elizabeth Kiene, et al. vs. Collector of Internal Revenue, G.R. No. 5974, 30
July 1955; Collector of Internal Revenue vs. Maria Elizabeth Kiene, G.R. No.
5979, 30 July 1955
VALUE ADDED TAX
I. Nature of Value Added Tax
Kapatiran v. Tan, G.R. No. L-81311, June 30, 1988
Tolentino v. Secretary of Finance, G.R. No. 115455, August 25, 1994 (Original Decision)
and G.R. No. 115455, 30 October 1995 (Motion for Reconsideration)
ABAKADA Guro Party List v. Ermita G.R. No. 168056, 1 September 2005
Renato V. Diaz and Aurora Ma. F. Timbol vs. The Secretary of Finance and the CIR,
G.R. No. 193007, 19 July 2011
II. VAT as an indirect tax
a. Distinctions between direct and indirect taxes
CIR vs. PLDT, G.R. No. 140230, 15 December 2005
Maceda vs. Hon. Macaraig, Jr., G.R. No. 88291, 31 May 1991
b. Specific characteristics of an indirect tax
i. Imposed on the seller/lessor/importer/service provider
CIR v. Magsaysay Lines, GR No. 146984, 28 July 2006
ii. Not a tax on the buyer/lessee/service availer
Philippine Acetylene vs. CIR, 17 August 1967
CIR vs. American Rubber, 29 November 1966
CIR vs. John Gotamco and Sons, G.R. No. L-31092, 27 February 1987
III. Specific characteristics of Value Added Tax
a. Consumption based tax
i. Destination Principle
ii. Cross-border Doctrine
CIR vs. Filminera Resources Corporation, G.R. No. 236325, 16 September 2020
See: RMC No. 24-2022
b. Tax Credit Mechanism
i. Input Tax
ii. Output VAT
Coca-Cola Bottlers Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No.
221694, January 19, 2021
Taganito Mining Corporation vs. CIR, G.R. No. 216656, 26 April 2021
Coca-Cola Bottlers Philippines, Inc. vs. CIR, G.R. No. 222428, 19 February 2018
IV. Transactions subject to VAT (Section 105)
V. Rates of VAT
a. Ordinary (Section 106, NIRC, as amended by RA 10963)
b. Exempt Transactions
c. Zero-Rated Transactions
d. Effectively Zero-Rated Transactions
Contex vs. CIR, G.R. No. 151135, July 2, 2004
CIR vs. Seagate Technology (Phils.), GR No. 153866, 11 February 2005
CIR vs. Acesite Hotel Corporation, 16 February 2007
In the matter of Declaratory Relief on the Validity of BIR Revenue Memorandum
Circular No. 65-2012, G.R. No. 215801, 15 January 2020
VI. Transactions Deemed Sale
CIR vs. Magsaysay Lines, GR No. 146984, 28 July 2006
VII. Transitional Input Tax
Fort Bonifacio Development Corporation vs. CIR, G.R. No. 173425, 4 September 2012
VIII. Presumptive Input Tax
IX. Refunds or Tax Credits
Team Energy Corporation vs. CIR, G.R. No. 197663, Republic vs. Team Energy
Corporation, G.R. No. 197770, 14 March 2018
Silicon Philippines vs. CIR, G.R. Nos. 184360 & 184361, CIR vs. Silicon, G.R. No.
184384, 19 February 2014
Taganito Mining Corporation vs. CIR, G.R. No. 201195, 26 November 2014
Eastern Telecommunications Philippines, Inc. vs. CIR, G.R. No. 183531, 25 March 2015
Luzon Hydro Corp. vs. CIR, G.R. No. 188260, 13 November 2013
CIR vs. Aichi Forging Company of Asia, Inc., G.R. No. 184823, 06 October 2010
CIR vs. Chevron Holdings, G.R. No. 233301, 17 February 2020
CIR vs. Mindanao II Geothermal Partnership, G.R. No. 191498, 15 January 2014
San Roque Power Corporation vs. CIR, G.R. No. 180345, 25 November 2009
X. Compliance Requirements
CIR vs. Philex Mining Corporation, G.R. No. 230016, 23 November 2020
CIR vs. Filminera Resources Corporation, G.R. No. 236325, 16 September 2020
Western Mindanao Power Corporation vs. CIR, G.R. No. 181136, 13 June 2012
Microsoft Phil., Inc. vs. CIR, G.R. No. 180173, 06 April 2011
