Limitations on the taxing power doctrines

TAXATION 1 CASES DOCTRINES GOMEZ VS PALOMAR (1968) FACTS: Petitioner questions the constitutionality of R.A. 1635 (AN ACT TO REQUIRE THE PRINTING AND ISSUE OF SEMI-POSTAL STAMPS IN ORDER TO RAISE FUNDS FOR THE PHILIPPINE TUBERCULOSIS SOCIETY) mandating the bearing of Anti-TB stamps on envelopes, as well as its implementing administrative orders, contending that it […]

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Income Tax case digest 2

G.R. No. 175410               November 12, 2014 SMI-ED PHILIPPINES TECHNOLOGY, INC., Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. D E C I S I O N LEONEN, J.: In an action for the refund of taxes allegedly erroneously paid, the Court of Tax Appeals may determine whether there are […]

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