TAXATION LAW 2 SYLLABUSFirst Sem. AY 2014-2015REMEDIESTax Refund/Tax Credit1. Sec. 112, NIRC2. Sec. 114, NIRC3. Sec. 204, NIRC4. Sec. 229, NIRC5. Sec. 230, NIRC6. Sec. 76, NIRC7. Sec. 11, RA No. 1125Cases:1. Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue - G.R. Nos. 141104 & 148763, 8 June 2007, 524 SCRA 73. 2. CIR vs. Mirant Pagbilao Corp. GR NO. 172129 Sept. 12 20083. CIR vs. Aichi Forging Company of Asia, Inc., G.R. No. 184823, October 6, 20104. CIR vs. San Roque Power Corporation G.R. No. 187485 February 12, 20135. CIR vs. BPI CA-GR SP No. 34102, September 9, 19946. Commissioners, etc. v. CTA GR 82618 March 16, 19897. BPI vs. CIR GR 144653 August 28, 20018. Systra Philippines Inc. vs. CIR, GR 176290 September 21, 2007

Assessment1. Sec. 228, NIRC

Cases:1. CIR vs. Enron Subic Power Corporation, GR No. 166387, January 19, 20092. Commissioner of Internal Revenue v. Union Shipping Corporation, 185 SCRA 5473. Surigao Electric Co., Inc. v. Court of Tax Appeals, et al., 57 SCRA 523)4. (Commissioner v. Ayala Securities Corporation, 70 SCRA 204)5. Moog Controls Corp vs. CIR CTA Case No. 6700 Oct. 18, 20046. RCBC vs. CIR GR 168498, April 24, 2007

Collection1. Sec. 218, NIRC2. Sec. 205, NIRC3. Sec. 206-207, NIRC4. Sec. 208-217, NIRC5. Sec. 219, NIRC6. Sec. 220, NIRC

Statute of Limitations 1. Sec. 203, NIRC2. Sec. 222, NIRC3. Sec. 223, NIRC

Cases: 1. Basilan Estates, Inc. vs. CIR, 21 SCRA 172. Republic vs. Acebedo, 22 SCRA 1353. Republic vs. Salud Hizon, GR No. 130430, December 13, 19994. HPCO Agridev Corp. vs CIR, CTA Case No. 6355 July 18, 20025. BPI vs. Commissioner, GR No. 139736, October 17, 20056. Philippine Journalists Inc. vs. CIR, GR No. 162852, December 16, 2004

Compromise 1. Sec. 204, NIRC

Jurisdiction of the CTA 1. Sec. 7, RA 1125

Cases: 1. CIR vs. Manila Electric Company, G.R. No. 121666, October 10, 20072. CIR vs. Manila Mining Corporation, G.R. No. 153204, August 31, 20053. Asia International Auctioneers, Inc. vs. Parayno Jr. G.R. No. 103445, December 18, 2007