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JOSE B. L. REYES v. PEDRO ALMANZOR

This case has been cited 4 times or more.

	GR No. 175356 2013-12-03	MANILA MEMORIAL PARK v. SECRETARY OF DEPARTMENT OF SOCIAL WELFARE DEL CASTILLO, J.
When the constitutionality of a law is put in issue, judicial review may be availed of only if the following requisites concur: "(1) the existence of an actual and appropriate case; (2) the existence of personal and substantial interest on the part of the party raising the [question of constitutionality]; (3) recourse to judicial review is made at the earliest opportunity; and (4) the [question of constitutionality] is the lis mota of the case."[32]
	GR No. 183137 2013-04-10	PELIZLOY REALTY CORPORATION v. PROVINCE OF BENGUET LEONEN, J.
The power to tax "is an attribute of sovereignty,"[7] and as such, inheres in the State. Such, however, is not true for provinces, cities, municipalities and barangays as they are not the sovereign;[8] rather, they are mere "territorial and political subdivisions of the Republic of the Philippines".[9]
	GR No. 166387 2009-01-19	CIR v. ENRON SUBIC POWER CORPORATION CORONA, J.
We note that the old law merely required that the taxpayer be notified of the assessment made by the CIR. This was changed in 1998 and the taxpayer must now be informed not only of the law but also of the facts on which the assessment is made. [16] Such amendment is in keeping with the constitutional principle that no person shall be deprived of property without due process.[17] In view of the absence of a fair opportunity for Enron to be informed of the legal and factual bases of the assessment against it, the assessment in question was void. We reiterate our ruling in Reyes v. Almanzor, et al.:[18]
	GR No. 168056 2005-09-01	CONSTITUTIONALITY OF THE VALUE ADDED TAX LAW AUSTRIA-MARTINEZ, J.
Progressive taxation is built on the principle of the taxpayer's ability to pay. This principle was also lifted from Adam Smith's Canons of Taxation, and it states: The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state. Taxation is progressive when its rate goes up depending on the resources of the person affected.[98]