Taxation
Commissioner vs. Pineda, 21 SCRA 105
When Atanasio Pineda died, his estate was divided among his wife and their 15 children. The eldest among the 15 children, Atty. Manuel Pineda had a share of P2,500 but the BIR found out that the income tax return of the estate for the years 1945, 1946, 1947 and 1948 was not filed, so the collector of Internal Revenue issued an assessment and charged the full amount to the inheritance. The issue here is, can the Bureau of Internal Revenue collect the full amount of estate tax from an inheritance?
Vera vs. Fernandez, 89 SCRA 199
The Bureau of Internal Revenue filed a motion for allowance of claim and payment of taxes on the estate tax deficiencies in 1963 and 1964 in the intestate proceedings of Luis Tongoy. The administrator claims that it was already barred by the statute of limitation, section 2 and section 5 of rule 86 of the rules of court, which provides that all claims for money against the decedent, arising from contracts, express or implied, whether the same be due, not due, or contingent, all claims for funeral expenses and expenses for the last sickness of the decedent, and judgment for money against the decedent, must be filed within the time limited in the notice; otherwise they are barred forever. The issue here is, can the statute of non-claims of the Rules of Court bar the claim of the government for unpaid taxes?
Sison vs. Ancheta, 130 SCRA 654
Section 1 of BP Blg 135 amended the tax code and petitioner Antero M. Sison, as taxpayer, alleges that, “he would be unduly discriminated against by the imposition of higher rates of tax upon his income arising from the exercise of his profession vis-à-vis those which are imposed upon fixed income or salaried individual taxpayers”. He characterizes the above section as arbitrary amounting to class legislation, oppressive and capricious in character. In this case, there is a transgression of both the equal protection and due
When Atanasio Pineda died, his estate was divided among his wife and their 15 children. The eldest among the 15 children, Atty. Manuel Pineda had a share of P2,500 but the BIR found out that the income tax return of the estate for the years 1945, 1946, 1947 and 1948 was not filed, so the collector of Internal Revenue issued an assessment and charged the full amount to the inheritance. The issue here is, can the Bureau of Internal Revenue collect the full amount of estate tax from an inheritance?
Vera vs. Fernandez, 89 SCRA 199
The Bureau of Internal Revenue filed a motion for allowance of claim and payment of taxes on the estate tax deficiencies in 1963 and 1964 in the intestate proceedings of Luis Tongoy. The administrator claims that it was already barred by the statute of limitation, section 2 and section 5 of rule 86 of the rules of court, which provides that all claims for money against the decedent, arising from contracts, express or implied, whether the same be due, not due, or contingent, all claims for funeral expenses and expenses for the last sickness of the decedent, and judgment for money against the decedent, must be filed within the time limited in the notice; otherwise they are barred forever. The issue here is, can the statute of non-claims of the Rules of Court bar the claim of the government for unpaid taxes?
Sison vs. Ancheta, 130 SCRA 654
Section 1 of BP Blg 135 amended the tax code and petitioner Antero M. Sison, as taxpayer, alleges that, “he would be unduly discriminated against by the imposition of higher rates of tax upon his income arising from the exercise of his profession vis-à-vis those which are imposed upon fixed income or salaried individual taxpayers”. He characterizes the above section as arbitrary amounting to class legislation, oppressive and capricious in character. In this case, there is a transgression of both the equal protection and due