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CASES

I. LIMITATIONS ON THE EXERCISE OF TAXING POWER

A. INHERENT LIMITATIONS
KEYWORD: PINE T[erritory]

1. Public Purpose
Public Purpose is the Heart of a Tax Law
Cases:
i. Planters Products, Inc. vs. Fertiphil Corporation,
March 14, 2008, G.R. No. 166006
ii. Gomez vs. Palomar, October 29, 1968
iii. Lutz vs. Araneta, December 22, 1955
iv. Tio vs. Videogram Regulatory Board, 151 SCRA
208
v. Bagatsing vs. Ramirez, December 17, 1976
vi. Pascual vs. Secretary of Public Works, 110 Phil.
331

2. International Comity

3. Non-Delegation of the Power to Tax

i. Board of Assessment Appeals of Laguna vs. CTA,


8 SCRA 224
ii. Osmea vs. Orbos, March 31, 1993- Requisites
for a valid delegation
iii. Villegas vs. Hiu Chiong Tsai Pao Ho 86 SCRA 270
(1978)
iv. Gomez vs. Palomar, supra

4. Exemption from Taxation of Government


Agencies/Instrumentalities
i. MCIAA vs. Marcos, 261 SCRA 667
ii. Standard Oil Company of New York vs. Posadas,
February 26, 1931
iii. National Development Company vs. Cebu City and
Augusto Pacis, November 5, 1992

5. Territoriality
Mobilia Sequuntur Personam
i. Wells Fargo vs. Collector, 70 Phil. 235

B. CONSTITUTIONAL LIMITATIONS

1. Due Process of Law


i. Villegas vs. Hiu Chiong Tsai Pao Ho, supra
ii. Reyes vs. Pedro Almanzor, 196 SCRA 322
iii. CIR vs. CA, August 29, 1996

2. Equal Protection of the Law


i. Ormoc Sugar Company vs. The Treasurer of Ormoc City, 22
SCRA 603- Proper Classification
ii. Eastern Theatrical Co. vs. Victor Alfonso, 83 Phil. 852
iii. Manila Race Horse Trainers Association Inc., vs. De La Fuente
88 Phil 60
iv. Punsalan vs. The Mun. Board of the City of Manila 95 Phil. 46
v. Sison vs. Ancheta, July 25, 1984
vi. Tolentino, et. al. vs. Secretary of Finance, October 30, 1995

3. Uniformity of Taxation
i. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas vs.
Tan 163 SCRA 371
ii. Philippine Trust Company vs. Yatco, 69 Phil. 420

4. Progressive Taxation
i. Tolentino vs. Secretary, supra

5. Non-Impairment Clause
i. Casanovas vs. Hord, 8 Phil. 125
ii. Tolentino vs. Secretary, August 25, 1994
iii. Cagayan Electric Power and Light Co. Inc vs. Commissioner,
September 25, 1985

6. Non-Imprisonment for Non-Payment of Poll Tax

7. Bills to Originate from the House of Representatives


i. Tolentino vs. Secretary, Aug. 25, 1994

8. Veto Power of the President

9. Presidents Power to Tax


i. Garcia vs. Executive Secretary

10. Taxation and the Freedom of the Press


i. Tolentino vs. Secretary, August 25, 1994

11. Taxation and Freedom of Religion


i. American Bible Society vs. City of Manila, 101 Phil. 386

12. Tax Exemption of Properties Actually, Directly and


Exclusively used for Religious, Charitable and Educational
Purposes
i. Abra Valley College, Inc. vs. Juan P. Aquino
ii. Lung Center of the Philippines vs. Quezon City, G.R. No.
144104, June 29, 2004
13. Tax Exemptions Granted to Non-Stock, Non-Profit
Educational Institutions

14. Appropriation of Public Money

15. Grant of Tax Exemptions


i. Misamis Oriental Association of Coco Traders vs. Department
of Finance Secretary, November 10, 1994

16. Local Taxation


i. Pepsi Cola vs. City of Butuan, August 28, 1968
ii. Pepsi Cola vs. City of Tanauan, Leyte, February 27, 1976

17. Special Fund


i. Osmenia vs. Orbos, March 31, 1993

18. Supreme Courts Jurisdiction over Tax Cases