Will be onerous when it will not imposed a tax an old vehicles using the road of Tagaytay but are

registered in other places other than Tagaytay this is purely class registrations okay no
substantial distinction okay okay again unsightous makes shine in marble company domestic
corporation engaged in the business of manufacturing marble tiles maintain its principal of this
quezon city and it factory and when their house located in nueva ecija all sales are recorded
reconducted and recorded in quezon city in 2007 makeshine marble company made total sales of
hundred thousand or less of paying its local business tax as its manufacturer you were ask as
council in which place or places should it file its return and how much must be declared okay
under section 150 of the local government code of 1991 30% of all sales recorded in the
principal office serve taxable by the city where the principal office is located 70% of all the sales
recorded in principal office shall be taxable by the city where the factory and warehouse are
located so that is under section 150 okay a 3 years ago a diversion road was constructed by the
government to cut travel time the north improvises in Luzon by the construction of this cities of
course right now may tiplex na ito ito wala pang tiplex noon and of course ah obviously siguro
if end of humans meron na connection ng nlex tska slex ano kaya anyway this diversion road
pass through various agricultural lands along the road and this improvement increased the market
value of the parcels of land in various areas in Pampanga and the land while before the launch
will surely agricultural and nature now some of this land will become commercial because some
commercial establishment will already be located in that road because it has suddenly became a
path for highway a so marami ng customers doon kaya magkakaroon na doon na mga gasoline
station yung mga kainan become commercial that will really increased in value 2:59 a vice
mayor of one of the towns where the esepex pass consulted you on what kind of tax can the town
collect with the introduction of said improvements what will be your advised to the vice mayor
edi advised mo that under section 240 of the local government code of 1991 lgu’s may imposed
special levy on lands within the territorial jurisdiction especially benefited by the public works
subjects or improvement funded by the lgu’s provided it shall not exceed 60% of the actual cost
of such projects or improvements ang tawag mo dito is special assessment tax kaya parati
tinatanong bar yan distinguish tax from special assessment yung special assessment are only
collected among those property owners who are benefited by the public improvements okay
hindi kagaya ng tax tax is imposable for everybody noh okay Meralco securities industrial
corporation asail the decision of the centered board of the assessment of appeals all being that’s
oil pipeline is subject to the real property tax the central board of assessment have reasoned out
that the fight must scenery or improvements as contemplated in the real property tax code in that
they do not fall within the category of property exempt from real property tax and sic insisted
that its pipeline is not subject to property tax because it is not real property within the meaning of
the article 415 of the civil code the other contention of msic is the petroleum law exempts it on
the payment of real property tax the exemption is predicated and the position of music that real
property is a local tax or levy and not a tax of general application is the argument in naporno in
the first place yung petroleum law will not be prevailing over the local government code kasi
kung pertroleum lang namn is not a tax law kaya between the pertroleum law tsaka yung local
government code the local government code definitely will prevail okay ngayon si capitol
wireless vs batanggas assessor not exempted since pipes are considered 5:43 as machineres okay
under the real property taxation law only real property should be subjected to real property tax .
real property has not been so sinctly defined by the real property tax code its made fully the
criteria to determine what real property means for realty tax purposes given the traditional view
that real property only refers to immovable property enough kaya nga ang rule kasi dyan since
there is no definition of real property under section 199 of local government code then that is the
most important definition that legislature could have come up but you know it was not defined
according the supreme court we cannot leave we cannot leave this law hanging just because the
real property was not defined under section 199 so what the supreme court did Is to look out the
civil code and under the civil code is the most appropriate provision that is applicable in order to
solve that situation was article 415 because after all the civil code works suppletorily to all laws
kaya ang role ng supreme court kasi ang rule dyan kung hindi iididecide ng supreme court yana e
balik mo sa kongreso para ang congress e ament yung law para e define yung real property that
will be a very tedious protracted process kaya sabi ng supreme court anyway the civil code is
suppletory to all laws gamitin nalang natin yung 415 na in order to be able to resolve that issue
kung ano ang real property coz after all art. 415 defines what are the immovables because
traditionally naman pag real property immovables lang kaya nga lang kailangan ng jurisprudence
kasi meron tinatawag na real property by destination kaya malimit tinatnong sa bar wala naming
kasi question intrinsically ang lupa is real property a building attached to the land are real
property by incorporation it becomes immobilised eh ang problema lang ang real property by
destination kaya nga inaapply mo ngayon yung kagaya ng jurisprudence sa mindanao ah bus
company para malinawan mo yung pag interpret ng 8:30 real property by destination okay mr
alvin damandig is a rice dealer in san jose nueva ecija wants to the question the constitionality of
an ordinance issued by the sanggunian what will you advise him as to the procedure of
adjudicating his objective should an appeal be pursued or that move suspended by the effectivity
of the question ordinance edi advice to avail section 187 whenever the tax payer wants to
question the constitutionality or legality of an ordinace he has to file an appeal in 30 days after
the enactment of the ordinance and file an appeal to the security of justice and the secretary in
justice as 60 days within which to rule in the appeal and after 60 days if theres no action within
30 days the agreed tax payer may filed and debate the case to the competent court and the
competent court will for this would be the rtc and eventually also republic act 9282 the court of
tax appeals okay section 1 and ofc the appeal will not suspend the effectivity of the ordinance
because the rule always in local taxation is you pay first before questioning you pay first okay
puv corporation Is a public utility engaged by electric distribution and was granted franchises to
operate as such laoag city the city treasurer of laoag sent a notice of assessment for the
deficiency real property tax to face in his defense he argues that electric facilities are not subject
to real property tax givent he definition of machinery under section 1990 the ngc must still be
within comtemplation of real or immovable property under article 415 of civil code is the
correct yes puv is a local water district how to rised under local water utilities administration and
hence exempted from the real property tax under section 234 of the npc like the facilities are
considered in the par when the ruling in Meralco case okay section 199 the prevails over article
415 of the new civil code okay sodium marble philippines is a domestic corporation engaged In
the manufacture and export of cement was assessed for manufacturers and exporter taxes by the
san juan treasure plus 25% there of sort charges based on municipal ordinance number 25
should contents that it is exempt under section 52 presidential number 463 the treasurer
contended 11:58 the exemption refers only to machineries equipment tools for production as
provided in section 53 of the said decree oh malinaw naman under 234 yung last paragraph doon
all tax exemptions are withdrawn with the passage of local government code kaya yung mag
exemption sa mga presidential decree unless itong mga naiwan na sa mga water district yun
hindi ito one of those the exemption be retained the overthrown and withdrawn by the passage of
the local government code and they refer to section 234 of local government code the treasurer of
davao city sold at public auction the estate properties of mr ding matoto for nonpayment of real
property tax since there were no bidders during the auction the city forfeited the properties and
cause annotation and declaration of forefeiture because the certificate titleof properties the
declaration stated the statement tax payer or his authorized representative within 1 year from the
said date of declaration of forefeiture to redeem the property mr matoto offered to redeem the
properties forfeited but the city treasurer refuse since the 1 year redemption period is already
expired when should the 1 year redemption period of prohibited tax deliquent the real property
be reconned kaso legally noh okay in the case of davao city vs intestate of Dalisay counting
should be from the date of forfeiture and not from the declaration of forfeiture kasi declaration
for picture movable yun dependi yun sa mga opisyales na nagaact doon sa mga papeles noh
kaya sabi dito eh counter rule would be prejudicial to the lgu since if the date of declation of
forfeiture will be used the date maybe unduly extended by some unscrupulous lgu official in
connivance with the tax payer and prejudice the city’s interest okay actual forfeiture hindi yung
declaration of forfeiture okay yellow corporation is engaged in the business of providing
international telecommunication services the provincial assessor rule that each submarine cable
system are taxable real propertyare submarine communication cable subject to real properties by
jurisprudence so that is capitol wireless inc. vs provincial assessor of batanggas they are subject
to real property tax because submarine communication cables like the Meralco post are
considered machinery and therefore subject to real property tax a corporation claim that it was
exempted from paying taxes national and local including real property tax pursuant to republic
act 7227 as the days in conversion development act kakadiscuss lang natin ito under the basis the
corporation refused to pay the real property tax being assessed by the treasurer and challenged
the assessment you are the counsel of the corporation what will be your advice the corporation
the bcda is a governent instrumentality like the manila international airport authority and mactan
cebu international authority and therefore exempt from taxes and therefore exempt also from
kapit fees in the filing of the cases the sanguniang pambayan of palayan batanggas passed an
ordinance imposing a 3% sales tax 16:01 and all sales of bakeries operating within the town
effective January 1 2017 based on gross sales payable on or before the end of the year some
bakery owners pays the 3% sales tax in February march April however other bakery owners
decided to defer their payment of the sales tax towards the end of the year subsequently on may
1 2017 the sanguniang passed an ordinance that effective on June 1 2017 bakery owners are
already exempted from paying the 3% sales tax the bakery owners who paid the 3% sales tax
ahead in February march April requested for the refund of what they paid on the ground that the
subsequent ordinance violated constitutional guarantee and uniformity in taxation decide the case
there is no violation of uniformity clause kasi yung mga nag bayad earlier belong to one class at
yung hindi nagbayad kasi exempted na belong to the another class as long as all taxable articles
of the same class are taxed at the same same rate or treated the same that is uniform kaya dito
ung grupo na nag bayad earlier at yung grupo na hindi nagbayad at ini exempt na is another class
ngayon question pagkiclaim ng refund na unless yung ordinance provides for a refund meron
refund clause hindi na makak refund yung nag bayad earlier kasi a refund cannot be presumed
because a refund is in the nature of tax exemption kaya hindi pwedeng a tax exemption by
implication kaya ngayon ordinace sinabi e for those who have paid earlier the amount that they
have paid would be refunded to them ayun malinaw but in the absence of a clause similar to that
eh nagbayad ng earlier hindi na makaka refund kasi hindi ka pwedeng mag presume ng refund
kasi tax exemption alam na alam niyo hindi pwede ang exemption by implication okay so lets
say it our final 10mins break ah kasi marami marami pa ang question dito baka matutunaw kayo
okay

Okay let us continue para matapos ko lahat itong question na prinipare para sa inyo okay can a
province or a city impose a franchised tax and business in using it franchised within its
territorial jurisdiction notwithstanding said business are liable to vat okay pldt vs davao 2003 of
promise or city can imposed a franchised tax and vatable entity in lieu of laws does not apply to
local taxes so ayun okay oh ito napaka limit na question sa bar ito what is the recourse of real
property owner when the per market value of the real property section 202 ito appearing in the
sorn declaration by with the assessor office was questioned by the latter and the ground that the
fair market value declared should be higher ayan sinommarize ko lang yan diba sabi ko sa inyo
from the assessor mag file ka muna ng motion for recall okay hoping that the assessor will
change his mind pag deneny ang motion for recall mo edi akyat ka sa local board of assessment
appeal section 226 may hearing doon ngayon kung makalusot ka doon then very good e kung ma
deny ka doon akyat ka sa central board of assessment appeals under section 230 another hearing
na naman doon pagkanakalusot ka doon well then good pag nadeny ka naman iakyat ka sa cta in
bank kasi ang appeal from the cbaa sabi sa republic act 9282 diretso sa cta in bank ayan ah wag
mo kalimutan yan ah hini mawawa yun sa exam ninyo siguradoa ko dyan okay mr alvin damayli
rice dealer in san jose nueva ecija wants to question the consti napaka importanti palang section
na ito ilang ulit na ito no what will you advice in the procedure of achieving its objective should
an appeal be pursued to that moved to suspend effectivity of the questioned ordinance the fact
nauulit ko yan question nayan should ring a bell ibig sabihin nyan siguradong paghahandaan
niyo yan section 187 na yan pagdating ng bar ah okay kaya sigurosabi ni lord ilang beses mong
ulitin yan alam mo dito when I moved all of this questions the hands of the divine providence
ang nagguguide sakin dito hindi lang ako ang gumagawa nito I was guided by somebody up
above ewan ko kung bakit tinuturo nitong question na ito eh ilang beses na inuulit ito so
somebody must be must be moving somewhere else meron nag guiguide skin yan and they know
I am very a person who is really a god fearing person kaya lahat ng aking ginagawa is parating I
owe it all to Him hindi ako all by myself I am nothing bala baliwala ako ah it’s the only the Lord
who guides me in everything that I do kaya ito lahat ng ito galling sa kanya ako instrument lang
para dito e relay ito sainyo a tandan niyo yun look at me a somebody up there a okay a member
of congress acting an imformation from impeachable sources that religious institutions and
judges has so much income emanating from religious activities sorry sorry and other sources
proposed to imposed taxes and said income and also to collect realty tax under real property
dahil alam mo namn sa constitution ah charitable institution, churches, personages, exempted
pero real property tax lang yun pero yung exemption ng mga church makikita mo yun sa
makikita mo rin sa section 30 ng internal revenue code kasi ang section 30 ng internal revenue
code mga entities exempt from corporating income tax kasama na yung mga religious
institutions kaya ang proposal dito eh yung mga church nayun maraming income ehbakit hindi
mo etax yan okay bakit hindi ka dyan total nanganagilangan tayo ng revenue eh wala na tayong
pagkukunan ng revenue edi mga church na yan ating etax okay a the proposal is intended to
raised revenue more revenue for government which is in dire need of revenues to addressed
physical adequacy needed of the country it was also argued that this religious institutions have
the financial capacity to pay and requiring them to share in the burdens of the government
conforms with the juridical justice rule which is one of the basic principle of the sound tax
system as a council working In the office of this member of congress you are required to
reinforce this position as vouch for your boss how will you handle this assignment okay ofc this
would need kung advise yun this would leave congressional amendment kasi ang assumption ng
mga churches eh nandyan sa constitution yan kaya kailang atsaka nasa section30 ng internal
revenue code edi sana magkaroon ng amendment ng section 30 at e tax yung mga churches eh sa
constitution yung mga yung mga churches nakalagay sa tertial property tax yuh ano eh yung
income tax nasa section 30 yun ng internal revenue code so anong kailangan edi sabihin mo sa
boss mo eh kaialngang magkaroon ng congressional amendments para maamend ng section 30
ng internal revenue code eh kung gusto mo naman e atx yung ansa constitution eh kailangan
namn ng constitutional amendments naman doon ah okay a spring cannot rise higher than its
source okay so under artcicle 415 of the civil code in order for machinery equipment to be
considered real property the pieces must be place by the owner of the land and in addition must
tend to met directly the needs of industry or worker by the owner while the gasoline companies
install underground tanks in the gasoline station located on land where the gasoline station are
located at doon sa and those underground tanks which were not place by the leasee of the land
kasi yung nililease lang dito eh yung lupa eh yung owner ng gasoline station long term lease lang
yung land nay un kaya ang nangyayari kapag ma expire na yung long term list nay un yung
under ground tanks sa ilalim pwede mong excavate at ilipat sa another place okay so ang tanong
dito eh yung lupa nilease mo lang at itatayo mo yung mga under ground tanks na yun eh subject
sa lease the basis for actual use the taxability purposes under section 198 of the fundamental
principle of real property taxation regardless of whoever the land is bacause tinitingnan mo dito
is the usage of the property okoay in an action for the collection of tax pose by the local
government the tax payer raises among the other things to defense the tax ordinance is vague and
that the ambiguity of the ordinance should be construed in favor of the tax payer the local
government counters that incase of such doubt the laws should be construed in favor of the
taxing authority citing the same code to the effect that in case of doubt and the power of taxing
authority the same shall be result in which favor this contention is valid e malinaw na malinaw
naman yun no in case of doubt in a law if it is a tax imposition law you resolve it infavor of the
tax payer in against of government pag tax exemption lang in favor of government and against in
tax payer malinaw yan saka yung hornbrook doctrine no you only tax something when there is a
basis and the law is clear tsaka yung fireman’s funds insurance corporation if the law is not clear
never collect more than one centavo tax against a tax payer atsaka yung us associate justice si
lerned hump okay a tax is an involuntary exaction and rich and poor alike are not bound to pay
tax unless the law is clear okay malinaw tayo don okay yun din ang answer mo dun how do you
apply a tax law okay roman catholic church owns a 2 hectar lot in a town in batanggas province
the church incumbent occupied the southern side and the middle part the south eastern site by
some commercial establishment while the rest of that property in particular In north western site
is either or unoccupied may the church claim tax exemption in the entire land the church cannot
claim tax exemption and the south eastern site because it is occupied by the commercial
establishments pursuant to section 234 of local government code if the beneficial owner use is
being allowed to taxable entity then that will removed the exemption and that entity okay
beneficial use yun okay the municipality of batangas enacted an ordinance imposing a license fee
of 5% and gross sales made by extortion of a person occupying the lemery town market the
market owner opposed the said ordinance claiming that its an imposition of the tax which are not
properly provided in the local municipality ordinance okay the local government countered the
same okay ito medyo magulo ito ang question ito ah pero license fee pero 5% of gross sale ah
okay so license kasi is not base on the gross sales it is based on a commensurate on the cost of
supervisions and surveillance atska yung kanyang contention na hindi back up by ordinance will
ofc you counter that talagang kailangan may ordinance noh it was a licensed which may be
validly imposed for the purpose of regulating the use of market in the use of market as well as
providing the maintance for the use of market facility ngayon ito din ang mga tinatanong what
daw kung yung isang ordinance hindi mo ma determine kunga no kung pano modaw malaman
kung ito ang collection ng tax o collection ng license nagyon pag ang purpose ay revenue making
which is the predominant purpose of the ordinance yung revenue raising eh magiging tax
coordinance yun pagka ang predominant purpose is pregulations eh magigng license yun kaya
ang pag answer mong ganitong question question licensed based tapos base on gross sales
parang kuan yun ah hindi aksi ang fee is a collection as a manifestation of police power kaya
dapat yun eh commesurate with supervision bakit naman yung licensed fee based on gross sales
tax parin yun kaya ang pag answer mo kapag makita ka ng mga question na ganito qualify mo
sabihin mo first of all it must be back up by an ordinance no problem at all about that kailangan
yun nagyon pag yung ordinance is predominantly for revenue purposes that will become tax
ordince but it is predominantly for regulatory purposes then it will becomes a exercise of police
power so licensed yun so ganun ang pagka position mo dyan kaya how to be discreet in the
market of stolen owners in the local government would depend on the how the ordinance will be
crafted ah okay so after a public hearing the sangguniang bayan of teresa rizal enacted an
ordinance imposing a tax of 10 centavos per liter of softdrinks manufactured and sold within the
municipality is the ordinance valid ah this is the case of pepsicola vs tanawan leyte imposition of
tax for softdrinks sold would be tantamount to percentage and sales for which the municipalities
not allowed under section 133 but as to the softdrinks that are manufactured yan valid yan
because it doesn’t partake the nature of percentage tax and sales kasi ang basis is manufactured
no okay kaya dalawang yan ang desisyon ng municipality pepsicola vs munipality of tanawan
leyte magkaiba yungsa sale magkaiba yung manufacture no defendant appellant de leon is a real
estate dealer asailed the validity of an ordinace of the city of baguio imposing a imposing a
licensed fee on any person and corporation doing business in the city of baguio is still used
argument tenable real estate dealer ordinance impose ka if the licensed fee is for implementation
of police power kasi yung mga real estate dealer dependi sa purpose ano kung kinokolecta mo sa
kanila is a tax base on the gross receipts e yun pwede yung licensya as a dealer is an exercised of
police power its only commesurate for the cost of supervision and surveillance para naman ma
regulate mo yung bottom line nito kung ang a sinisingil ng ordinace is revenue raising a based on
the gross receipts of dealer eh magiging tax ordinace yun eh kung gusto mo lang ma regulate
yung exercise itong business ng real estate dealer kasi para maging real estate dealer ka dapat
may licensya ka naman e dapat may license ka to do that other wise anybody could do that as a
dealer exercise of police power yun kaya yan ang mga qualification na dapat kina qualify mo
dito sa mga ganitong question okay in 2016 the parish church of their municipality of katalagan
in batanggas was constructed in 1000square meter gap but the charge itself occupies only 200
square meter the parish priest father modesto torres in order to maximize the use of that lot
instead of living it idle opted to utilized 800 square meter as vegetable garden the harvest from
the garden were just sufficient to supply the regular consumption of the parish priest and the
parish staff the assessor of kalatagan upon regular inspection of the the placent in letter to the
parish priest assessing the lot for real property tax is the assessor correct this is the ruling in the
case of bishop of nueva segovia vs ilocos norte assessor is not correct because dito sa kaso nito is
incidental use of the garden will not affect the tax exemption as I have told you pag nirelate mo
ito doon sa lung center of the Philippines which is kasi itong bishop of nueva segovia matagal na
ito noh okay a itong lung center of the Philippines e 100 ito kaya mas later ito kaya nag
interpretation nila doon ng actually directly exclusively kailagang solely kaya lumalabas pag
solely it doesn’t admit of any accidental purpose kaya pag aralin mo ito e rerelate mo ito sa kaso
ng benevola de cebu 2007 yun pinayagan din uli yung accident use doon tapos in 2012 yung
angheles university foundation balik anman sa lung center of the Philippines na strict
construction kaya dapat alam niyo lahat ng revolution nay un ano mula doon sa bishop of nueva
segovia vegetable garden accidental use exemption is not affected pagdating sa lung center of the
Philippines strict construction naman 2007 benevola de cebu accidental use pinayagan na anman
2012 angeles university foundation strict construction na naman okay so that is the beautyof the
topic we are discussing ah basta mga desisyon ng supreme court e marami mga variants no kaya
dapat alam mo lahat nay un eh idea for bar examination purposes is alam ng examiner na alam
mo lahat yung mga kaso nay un ah kaya yun nga naman trabaho natin abogado we thrive on
confusion the more confusion there are the better kaya ngayon mga kaso ng chairman ng bar
examination si justice leonen eh pwede mo siya e impeach kung hindi oh napakarami ng mga
opinion dyan noh pros and cons oh yan yan anng pag ka exciting ang pagiging abogado niyo
kaya magdadasal kayo maigi para maging abogado kaagad kayo kapag naging abogado kayo
napakaraming excitements okay ako dinadaan ko lahat excitements nay an kasi tayo in a aging
stage na kaya its your time now eh kagaya naming mga senior eh nasa kuan na kaya nga all
soldier does not die they just fade away kaya e time na naman niyo ngayon kaya pagdadasal
kayo maigi para kayo ay maging abogado kaagad dahil pag naging abogado kayo napakarami ng
excitement lalo na ngayon ah okay anyway prayers prayers prayers only God can do everything
pati yang pandemic nay an only God can solve that kaya mga vaccine vaccine nay an hayaan mo
sila mag away only God can solve the same okay proceed in the town of morong in bataan its
franchised granted to the group of business entrepreneurs and the financiers the set up of electric
cooperative to supply electricities to the inhabitants of morong the electric cooperative was
allowed by the government to build the inhabitants availing the services by the cooperative the
franchised is valid for a period of five years starting from January 1 2005 up to December 31
2010 renewable to another 5 years of the option of the government the franchised orders are
liable to pay only 2% franchised tax in lieu of all other taxes in January 1 2007 a law was passed
mandating all franchised orders to pay income tax at the franchised orders are required to pay
income tax as mandated by the law yes okay yung pldt nung araw 1972 may franchised yan
paglabas ng pd ni president marcos non kasi martial law nuon presidential decree is equivalent to
the law a no choice yung pldt they have to pay kasi sabi nuon ng presedential decree eh all
franchised holder should pay income tax anong contention ng pldt e franchised namin in lieu of
all taxes eh anong sabi ng supreme court eh franchised yan franchised is always excuse me a
excuse me. Franchised is being a given to a person with the understanding that it can be rebook
anytime kaya hindi yan walang vested right yan and using the inferment clause pag kaya hindi
dinagdagan kahit na pang in lieu pa nilagay dyan wala kang magagawa because franchised is
given with the understanding that it is it may be amended or rebook anytime okay so malinaw
yun ah non inferment will not apply ah ito magandang question ito lbc express is a company
engaged in cargo delivery services in Philippines vat registered tax payer and is liable to pay vat
and all gross sales from its cargo delivery services the secretary of department of health entered
into a contract with lbc express that for a period of 5 years from January 1 2009 up to January 1
2014 it will be exempted from vat provided during that same period lbc express agrees to carry
the cargo consisting of medicine for distribution of various health centers throughout the
Philippines free of charge nagkaroon sila ng kontrata na libre ka sa vat for that period eh libre
naman ang aming bayad wala kaming bayad sa lbc pag eecarry na niya mga cargo namin so what
is the conclusion merong meeting of the mind merong cause merong consideration okay so
ngayon e on may 1 2013 the law was passed rebooking the tax exemption being enjoyed by
entities engaged in cargo delivery services is the law valid ah so hindi pwede ito ito violative of
the inferment clause bakit any kontrata entered by the lbc tsaka secretary department of
notaryado yun may meeting of the mind may cause may consideration the cost is vat exempt ka
pero ang consideration libre naman ang aming bayad sa lbc for that duration eh nagkaroon ng
batas na lahat tinatax nagyon magka apply bay un sa lbc hindi pwede ma iinfer yung contract
infer means we can stick contract ang mangyayri ng lbc magbabayad pa siya ng tax magcacarry
pa siya ng mga cargo for free yun yan ang malimit maibibigay sa bar kasi ano ng kaibahan sa
franchised eh ang franchised walang considerasyon yun eh that is that is privilege being granted
for free unilateral yun itong kaso na ito itong lbc kontrata to eh alam mona sanctity of contract
the law is the contract is the law between the parties and in no case should it be entailed eh alam
mo namn yung sanctity of contract in our country okay malinaw ah ayan hindi na kayo
magkakamali dyan sa mga question nay an ah okay in the case of Tolentino vs secretary of
finance it was argued in the tax payer should filed to senator Tolentino that the expanded vat law
was aggressive in nature because rich and poor alike pays the same amount of tax hence a person
irregardless of financial capacity buying a pair of shoes from a department store is required to
pay the same price for the shoes together with the 12 % expanded vat senator Tolentino correct
in its position no sabi ng supreme court ofc the supreme court admitted that the vat is regressive
form of tax pag sinabing regressive eh yung antonym dyan eh progressive the higher ther tax
based the higher the tax itong vat regressive ito aksi regardless of the amount eh naka steady
yung tax okay kaya sianbi ng supreme court admittedly is regressive but sabi namn ng supreme
court even if it is regressive there are countermeasures to contract to counter the regressivity
meron section meron section na section 109 a vat exemption section 106 yun ang mga 0 rated
sales atska sabi ng supreme court the government should only be evolved a progressive system
of taxation ataksa sinabi sa section 130 ng local government code ah in the imposition of local
taxes the sanguniang should as much as practicable come out with a regressive system of
taxation hindi naman sianasabing bawal ang regressive pwede kung maari lang progressive yun
kung maari pero kung hindi maiiwasan tianatanong ko sa bar na regressive form of taxation and
constitution no the only provision and the constitution the government should evolved 54:27 the
progressive system of taxation kung pwedi eh kaya para magkalinawan tayo dun ah kaya
dalawang argument ng supreme court doon sa kaya senator Tolentino eh meron namn tayong
pang counter sa regressibity eh yung yung 0 rated sale e may vat exemption transaction pa tapos
yung regressivity there’s nothing wrong with that a law was passed mandating the collection of
tax from the habitans in order to generate funds to gives to the earthquake victims in baguio the
laws question the groundedinherent limitations for public purpose is the law valid it depends on
the circumstances kasi aaply mo dito yung general welfare clause tax money ba will be given to
majority of the victims kaya yung general welfare clause is tax money will inure to a great
majority of inhabitants okay so kung pasado ka doon diba public purpose yun kaya kung ang
magbebenefit hindi naman majority edi private purpose yun of course duty purpose it is in
exidiency that only the government is expected to address e ang pag aanswer mo dito would
depend on the circumstances okay ang purpose naman sa examiner dito atleast alam mo kung
ano ang mga criteria kaya ang marami maraming question sa bar kay nga lang kailangan mo ma
qualify ka kasi hindi namn exact yung mga answer dito kailanagan ma modify mo lalo na ang
question ni vague eh ang public purpose ba sino ba ang nabenefits marami ba naging victims
nung earthquake kung ilan lang yun edi ibig sabihin meron nag rereklamo nga hindi naman ma
aaply yung gerneal welfare kung ilan lang naman yan eh yung it inures a great majority
inhabitants okay so kailangan alma mo yung mga meaning ng public purpose okay ah ito nakuha
na natin ito ito yung mga e tatax yung e tatax ah nauulit naman siguro nagbibigay ito
naamsweran an ito yung na itatax moyung mga church kasi syempre kailangan mo ma
accomplish yung appointment yan hindi pwedeng e amend mo yung law or amend mo yung
constitution ah okay well the purpose looks reasonable such as proposal needs constitutional
amendments okay ito naulit na naman ito uniformity yan okay anyway pass muna natin ito ah
siguro ito yung mga ginigroup moyung nag bayad earlier atsaka nagbayad later at sabing law
lahat nag bayad earlier is one group yung ang bayad yung hindi magbabyad later another group
as long as you as long as you treat all the same as the same class same uniform yun yung claim
for refund e kung merong provisions kung wala tax exemption okay tax law was passedin
costing taxes and income of foreign ambassadors imposing real property tax upon the property
of foreign embassy is the tax law is valid eh hindi pwede yun that’s violative of international
committee each man of inherent limitation ng taxation the doctrine of sovereign equality and
reciprocity ah okay hindi pwede yan etatax mo mga embassies hindi pwede ah okay in january
1990 the buckingham subdivision sold houses and lots to various buyers in installment bases
under the contract to sell issued by subdivision to buyers in selling price would be payable to
monthly installment to the next 10 yrs up to January 2000 in 1996 with the subjectivity of ebat
law installment payment due starting 1996 will now be subject to expanded vat in the tax payer
should file in senator Tolentino it was argued that evat law violate the constitutional guarantee of
non impairment of contract senator Tolentino correct its position no the supreme court pg ikaw
ay umenter sa kontrata eh kasama na ang batas doon parang anticipate mon a during the time of
the contract eh pwedeng magbago yung eh yung kontrata dahil ito ay merong batas na ipinasa at
jinujustify ito that you must be anticipating the term of contract a law may be passed which will
end up in contract ayun ang sabi ngayon siguro kaya naman sinabi ng supreme court yun kahit
alam nila ang non impairment clause its because it is collection of taxes lifeblood ito ah so ayun
ang pinaka importante ground dito noh it is collection of taxes and pursuing the preamble of the
expanded by vat law which is in order to raised more revenues for the government lahat ng mga
construction ng law must be geard towards the production of revenue ah yan ang pinaka major
ground mo dito because of the preamble of the expanded vat law which is to raised revenues for
the government okay mr edel mirano is a Pilipino mechanical engineer was engaged singaporian
manufacturing company for 3 months project that is from may 1 to august 31 2014 to be part of a
taskforce in Singapore to test a new equipment imported from Germany for being a part of said
task force mr mirano was paid the amount of 20000 singapore dollars and paid the corporate tax
corporate income tax due to the singapore government under Philippine tax law he is also subject
to Philippine income tax since as a resident filipinos citizen that is under section 23 the internal
revenue code is taxable income within and out the Philippines as such mr mirano reported the
income from singapore for Philippine income tax and paid the corresponding income tax given
this scenario mr mirano has been subected to income tax and his income by two taxing authority
philippines and singapore is this considered obnoxious double taxation if mr mirano consult you
in his situation what will you advise him how is this onerous situation addressed under the law?
No this is a valid international taxation in order to mitigate the harsh effects of this international
double taxation mr mirano under sec 34 of the internal revenue code could claim a tax credit for
any taxes that he has paid in singapore kaya kailngang kunin nya yung proof of payment ng
singaporean tax pag nag file sya ng income tax return e pwedi nyang bawasan yun as a tax credit
or a tax deduction as the case may be kasi taxes is allowed as a deductible item provided the
person who is claiming it is entitled to a tax credit under sec 34 okay. Few More questions an
internal revenue of value added tax return in mr Francisco alba found out that there is a tax
evasion and the basis of the relevant document submitted by mr alba after accessing third party
in formation from mr alba’s clients what should the bir officer do report to the commissioner and
general revenue or go to fiscal office and explain your answer well from income tax point of
view ah under section 220 of the national internal revenue code ereport niya sa commissioner of
internal revenue kasi ang internal revenue ang under section220 of the tax code is to how to rise
the file criminal case against a person against a tax payer baka material dito yung accesing third
party in information nasa section 5 yan ng tax code ah infact aaralin nyo dito under the train law
republic act 110960 itong section 5 na ito was expanded kasi yung train law eh binigyan ng full
force ang commissioner of internal revenue in accessing third party information para to clear it
out mga tax evaders kaya tingnan niyo mula sa section 5 as amended by republic act 10960 as as
far as assessing accessing third party information and obtaining best evidence obtainable from
third party ah tignan niyo ah train law nayan tiyak na kasama yan sa examin niyo yan ah kasi
January 1 2018 pa yan ah okay tax exposing taxes upon considering the unfair competition pose
by the rampant film piracy and the losses in government revenue due to the theatrical attendance
mr lim questioned the constitutionality of the law on account of the violation of the equality
clause under the constituion is the objection valid this is the case of teo v videogram regulatory
board 1997 case this is in order to regulate uncontrolled distribution of videos and to address
rampant film piracy resulting in revenue losses to the government yun ang doctrine this is an old
case kasi nga hindi na uso ang mga video na ganyan kasi netflix na eh but anyway the doctrine is
still good. Danyables corp was the recipient in two tax exemptions bought from congress one law
exempting the company’s bond issues from taxes and the other exempting the company from
taxes in the operation of its public utility the two laws extending the tax exemption were revoke
by congress before the expiry date is the decision constitutional? It depends yung bond eh
contract yung bond kaya hindi pweding ma revoke yun bond issues are contract yan eh kasi bond
is in the nature of a contract kaya yung pag revoke mo doon babanggain mo ang inferment clause
pero yung sa public operation of public utilities eh franchise yun hindi apekatado ng inferment
clause yun okay so dalawa na lang ang question okay so still in the case of tolentino vs
seceretary of ahh dapat wla na ito nakuha na natin to ito yung regressivity naulit na din tong pldt
ok ok pass na tayo dito ah ito na mr christian manuel is a businessman whose a recipient of final
assessment from the bir for deficiency assessment and his failure to file against the said
assessment he was declared delinquent and his case was endorse to the the delinquent account
department of the bir despite repeated demands from the said department to mr manuel to pay his
tax the latter failed to pay the same forcing the bir to issue a warrant of garnishment against his
deposit account with bpi family savings account when the bir serve the warrant to the manager of
bpi family savings bank mr amoranto refused to honor the warrant on the ground that it will
violate republic act 1405 otherwise known as secrecy of bank deposits which mr amoranto
correct in his deeds section 6 of the tax code is the commission of internal revenue ito ang
iniexplain ko sa inyo na yung warrant of garnishment against a bank deposit is not violative of
republic act 1405 because it is not an inquiry of the depositor's accounts but it is only an
instruction to mark the deposit to address the delinquent taxes pero yung meron sa section 6 yung
whereby operation ng law ng republic act 1405 dalawng instance lang yun pag ang iniexamin is a
estate atsaka kung merong offer of compromise and the reason is financial insolvency pero yung
all others walang kontra sa 1405 kasi yung warrant of garnishment is not an inquiry to the
balance of the depositor's account and we have the last question na lang its already time rey
belen is a brgy captain who wants to dispute the validity of proposed tax and tax messages aside
from his argument that the law adversely affects the mcc always utilize text messages to his
business what he may have allege strengthen his claim to the right to file a tax suit well the taxes
are being sent in violation of the constitutional guarantee so in other words such a proposal
would be a transgressing the right to freedom of communication pag tinax mo yung txt messages
in the same way yung expanded vat law hindi inapply sa mga newspapers yun kasi sale of
newspaper it will affect the freedom of speech okay so yan ang mga question so with that i think
we'll have to wind up already our discussion and i wish you all the luck and i hope that during
the 3 week session that you were able to nakashare ako sa pagiging abogado nyo and i hope i
will see you again probably in the pre week para mabigyan ko pa kayo ng mga additional tips
syempre gustong gusto kong maging abogado kayong lahat it is a very exciting field kaming mga
fading away lawyers na kailangang mareplace na ng mga bagong minds mga millenials kasi
kami nasa fading stage na kami at God is so good growing old is a grace from God not given to
everyone so thank you everybody