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Manila Memorial Park VS DSWD (GR No. 175356) 2013

This document provides an introduction to taxation and defines taxes. It states that taxation is the inherent power of the sovereign to impose burdens on subjects within its jurisdiction to raise revenues for government purposes. It also establishes that the power of taxation allows the sovereign to impose burdens on those under its jurisdiction. Additionally, it notes a 2013 case where a 20% senior citizen discount was deemed deductible from gross income under police powers. The document then lists several relevant cases related to taxation and interprets some of their key holdings.

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97 views1 page

Manila Memorial Park VS DSWD (GR No. 175356) 2013

This document provides an introduction to taxation and defines taxes. It states that taxation is the inherent power of the sovereign to impose burdens on subjects within its jurisdiction to raise revenues for government purposes. It also establishes that the power of taxation allows the sovereign to impose burdens on those under its jurisdiction. Additionally, it notes a 2013 case where a 20% senior citizen discount was deemed deductible from gross income under police powers. The document then lists several relevant cases related to taxation and interprets some of their key holdings.

Uploaded by

Jani Misterio
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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I.

INTRODUCTION TO TAXATION

A. TAXATION, TAXES DEFINED

Taxation is the inherent power of the sovereign exercised through the legislature
to impose burdens upon subjects and objects within its jurisdiction for the purpose
of raising revenues to carry out the legitimate objects of the government.

The power of taxation is the power of the sovereign to impose burdens on


subjects and objects within its jurisdiction.

In Manila Memorial Park VS DSWD (GR No. 175356) 2013 , the 20% senior citizen’s
discount is deductible from gross income under the police power.

1. XXX
2. XXX
3. Cases

a. CIR VS Algue, Inc., GR No. L- 28896, 17 February, 1998


 Taxes are the lifeblood of the government and so should be
collected without the unnecessary hindrance. On the other hand,
such collection should be made in accordance with law as any
arbitrariness will negate the very reason for government itself.
b. CIR VS Tokyo Shipping Co., Ltd, GR No. 68252
 A claim for refund is in the nature of a claim for exemption and
should be construed in strictissimi juris against the taxpayer.
c. BPI Family Savings Bank VS CA, GR No. 122480
 If a taxpayer suffered a net loss in a subsequent year, incurring
no tax liability to which a previous year’s tax credit could be
applied, there is no reason for the Bureau of Internal Revenue to
withhold the tax refund which rightfully belongs to the taxpayer.
d. De Borja VS Gella, GR No. L- 18330, 31 July 1963
e. Philippines Airlines VS Secretary of Finance, GR No. 115852, 30
October 1995

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