Taxation Law Archives

Commissioner of Internal Revenue v. Script2010, Inc. [February 17, 2025]

In Commissioner of Internal Revenue v. Script2010, Inc., the Supreme Court ruled that the Bureau of Internal Revenue’s (BIR) appeal was invalid because it failed to file a timely motion for reconsideration. The Court emphasized that once a decision becomes final and executory, it cannot be modified, ensuring the finality of judgments.

National Food Authority v. City Government of Tagum [May 21, 2024]

Leave a Comment / 2024 Case Digests, Bar 2025 Chair's Digest, Local Taxation, Taxation Law / amicusph

In National Food Authority v. City Government of Tagum, the Supreme Court ruled that the National Food Authority (NFA) is exempt from paying real property taxes. The Court held that, as a government instrumentality, it is immune from the local governments’ power to tax under Sec. 133(o) of the LGC. Moreover, its properties are properties of public dominion. Hence, further exempted from real property taxes under Sec. 234(a) of the LGC.

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