- Study guides, Class notes & Summaries

I. General Principles A. Definition of Taxation B. Theories and Basis of Taxation 1. Lifeblood Theory Cases:  Pilmico-Mauri Foods Corp. v. CIR, 802 SCRA 618  CIR v. Next Mobile, Inc., 776 SCRA 343  CIR v. Dash Engineering Philippines, Inc., 712 SCRA 347  Camp John Hay Development Corporation v. CBAA, 706 SCRA 547  First Lepanto Taishu Insurance v. CIR, 695 SCRA 639  CIR v. San Roque Power Corporation, 690 SCRA 336  CIR v. BPI, 521 SCRA 373  CIR v. ...