Scribd Logo
Upload

Welcome to Scribd!

  • CASE DIGEST: Lladoc Vs Commissioner of Internal Revenue G.R. No. L-19201

    Uploaded by

    Lyka Angelique Cisneros
    2K views2 pages
    1. In 1957, MB Estate Inc. donated P10,000 cash to Rev. Fr. Crispin Ruiz for construction of a new Catholic Church in Victorias, Negros Occidental. In 1960, the Commissioner of Internal Revenue issued a donee's gift tax assessment of P1,370 against the Catholic Parish of Victorias. 2. The petitioner, Rev. Fr. Casimiro Lladoc, claimed he was not the parish priest and that there is no legal entity known as the "Catholic Parish Priest of Victorias" so he should not be liable for the tax. He also argued that assessing a gift tax on the church would violate the Constitution. 3. The Court ruled that

    Original Description:

    CASE DIGEST: Abra Valley College Inc. vs. Aquino; G.R. No. L-39086

    Original Title

    CASE DIGEST: Lladoc vs Commissioner of Internal Revenue; G.R. No. L-19201

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    1. In 1957, MB Estate Inc. donated P10,000 cash to Rev. Fr. Crispin Ruiz for construction of a new Catholic Church in Victorias, Negros Occidental. In 1960, the Commissioner of Internal Revenue issued a donee's gift tax assessment of P1,370 against the Catholic Parish of Victorias. 2. The petitioner, Rev. Fr. Casimiro Lladoc, claimed he was not the parish priest and that there is no legal entity known as the "Catholic Parish Priest of Victorias" so he should not be liable for the tax. He also argued that assessing a gift tax on the church would violate the Constitution. 3. The Court ruled that

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    2K views2 pages

    CASE DIGEST: Lladoc Vs Commissioner of Internal Revenue G.R. No. L-19201

    Uploaded by

    Lyka Angelique Cisneros
    1. In 1957, MB Estate Inc. donated P10,000 cash to Rev. Fr. Crispin Ruiz for construction of a new Catholic Church in Victorias, Negros Occidental. In 1960, the Commissioner of Internal Revenue issued a donee's gift tax assessment of P1,370 against the Catholic Parish of Victorias. 2. The petitioner, Rev. Fr. Casimiro Lladoc, claimed he was not the parish priest and that there is no legal entity known as the "Catholic Parish Priest of Victorias" so he should not be liable for the tax. He also argued that assessing a gift tax on the church would violate the Constitution. 3. The Court ruled that

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 2

    Name: Lyka Angelique M.

    Cisneros Year: LLB I


    Subject: Constitutional Law II Professor: Atty. Gonzalo Malig-on Jr.

    Topic: Taxation - Exemptions


    Title/Citation/Date: Lladoc vs Commissioner of Internal Revenue; G.R. No. L-19201, June 16, 1965

    FACTS:
    In 1957, the MB Estate Inc., donated P10,000 in cash to Rev. Fr. Crispin Ruiz, then parish priest
    of Victorias, Negros Occidental and predecessor of herein petitioner, for the construction of a new
    Catholic Church in the locality. The total amount was actually spent for the purpose intended.

    In 1958, MB Estate filed the donor’s gift tax return. In 1960, the respondent Commissioner of
    Internal Revenue issued an assessment for donee's gift tax against the Catholic Parish of Victorias,
    Negros Occidental, of which petitioner was the priest. The tax amounted to P1,370.00 including
    surcharges, interests of 1% monthly from May 15, 1958 to June 15, 1960, and the compromise for the
    late filing of the return.

    Petitioner protested to the assessment and requested the withdrawal thereof. The protest and
    the motion for reconsideration presented to the Commissioner of Internal Revenue were denied. The
    petitioner appealed to the Court of Tax Appeals. In the petition for review, the Rev. Fr. Casimiro Lladoc
    claimed that at the time of the donation, he was not the parish priest in Victorias; that there is no legal
    entity or juridical person known as the Catholic Parish Priest of Victorias and therefore, he should not be
    liable for the donee's gift tax. It was also asserted that the assessment of the gift tax, even against the
    Roman Catholic Church, would not be valid, for such would be a clear violation of the provisions of the
    Constitution.

    ISSUE:
    Whether or not for the assessed donee's gift is exempted from taxation?

    HELD:
    NO. The Court ruled that the donee’s gift is not exempted from taxation.
    Section 22 (3), Art. VI of the Constitution of the Philippines, exempts from taxation cemeteries, churches
    and parsonages or convents, appurtenant thereto, and all lands, buildings, and improvements used
    exclusively for religious purposes. The exemption is only from the payment of taxes assessed on such
    properties enumerated, as property taxes, as contra distinguished from excise taxes.

    In this case, what the Collector assessed was a donee's gift tax; the assessment was not on the
    properties themselves. It did not rest upon general ownership; it was an excise upon the use made of
    the properties, upon the exercise of the privilege of receiving the properties (Phipps vs. Com. of Int. Rec.
    91 F 2d 627). Manifestly, gift tax is not within the exempting provisions of the section just mentioned. A
    gift tax is not a property tax, but an excise tax imposed on the transfer of property by way of gift inter
    vivos, the imposition of which on property used exclusively for religious purposes, does not constitute
    an impairment of the Constitution.

    You might also like