COMMISSIONER V. ALGUE  Algue, Inc.

engineering construction company  Philippine Sugar Estate Devt Co- appointed Algue to sell its land, factories, oil manuf process  Vegetable Oil Investment Corp- purchased PSEDC properties  Algue agent commission: P125K  P75K deducted as promotion fees  CIR: unauthorized deduction  Ordinary, reasonable , necessary business expense ISSUE: W/N taxes were collected in accordance with law VERA v FERNANDEZ  Intestate Estate of Luis Tongoy  Administrator Francis Tongoy  Deficiency income taxes 1963-1964: P3254+ inclusive of surcharge, monthly interest and compromise penalties  Assessment Notice issued  Administrator opposed assessment - claim barred under Sec 5, Rule 86, Rules of Court (Statute of Nonclaims)  Period of Limitation: Sec 331 and 332 NIRC ISSUE: W/N claim for taxes is under the Statute of Nonclaims REPUBLIC V PATANAO  Pedro Patanao: holder of ordinary timber license  Business of producing logs and lumber for sale  Deficiency income taxes: 1951, 1953, 1954, 1955  Residence tax: 1951-1952; 1953-1955  Failure to file tax returns: 1953/1954  False and fraudulent tax returns: 1951, 1952, 1955  14 Feb 1958: letter of demand with enclosed income tax assessment  Acquitted in criminal case ISSUE: W/N acquittal in criminal case exonerates taxpayer from tax liability PROGRESSIVE DEVT V. QC  Progressive Devt Corp: owner and operator of Farmers Market and Shopping Center  QC Ordinance: Market Code of QC  Supervision fee: list of stallholders/rent/10% of gross receipts  Penalty: revocation of permit to operate  Amended to 5% ISSUE: W/N income tax or license/regulatory fee FRANCIA v IAC  Engracio Francia: residential lot owner, Pasay City 328 sqm  15 Oct 1977: 125 sqm expropriated by govt: assessed value of P4116  1963-1967: failure to pay real estate taxes of P2400  5 Dec 1977: property sold at public auction to satisfy tax delinquency of P2400  Ho Fernandez: Petition for Entry of New Cert of Title ISSUE: W/N there is legal compensation DOMINGO V. GARLITOS  Intestate Estate of Walter Scott Price  Administrator Simeona Price  P40,058.55 estate and inheritance taxes, charges and penalties  Govt indebted to Estate in the amount of P262K  RA 2700 appropriating sum of P262K to Leyte Cadastral Survey, Inc  Court: inheritance tax can be deducted from P262K ISSUE: W/N there is legal compensation GASTON V. REPUBLIC PLANTERS BANK  Sugar producers, sugarcane planters and millers  PHILSUCOM (Philippine Sugar Commission): regulate/supervise sugar industry (Sugar Reg Auth)  Republic Planters Bank: commercial banking corp

 Stabilization fees collected (P1/picul 1978-1988)  Funds for sugar planters/public funds  PD 388: financing growth and development of sugar industry administered in trust by PHILSUCOM  PHILSUCOM: P1/picul subscription in shares of stock ISSUE: W/N stabilization fees collected are trust fund for SPM PAL v EDU  PAL: air transportation business under a legislative franchise  Exempt from the payment of taxes  2% tax quarterly in lieu of taxes of any kind, nature or description established, collected by municipal, provincial or national authority  RA 4136 Land Transportation and Traffic Code: Motor Vehicle Registration Fees  MVRF: Payment under protest by PAL ISSUE: W/N MVRF is a tax or a regulatory fee TIO v VIDEOGRAM REGULATORY BOARD  Valentin Tio: OMI Enterprises, Videogram operator  Videogram operators  Greater Manila Theaters Association, Integrated Movie Producers, Importers and Distributors Assoc  PD 1987: Act Creating the VRB: regulate and supervise video industry  P5 on video tapes processed  30% tax on gross receipts payable to local govt ISSUE: W/N tax or regulatory fee SILKAIR v CIR  Silkair: online international air carrier with rep office in Phils  Singapore-Cebu-Davao-Singapore  refund of P4.5M excise taxes, jet fuel from Petron  Sale of petroleum products to international carriers exempt from excise tax  Silkairs exemption is from custom duties, inspection duties and other duties or taxes imposed in territory of the contracting party  Air Transport Agreement between Singapore and Phils does not include indirect taxes ISSUE: W/N refund can be claimed by Silkair