REV. FR. CASIMIRO LLADOC , petitioner, vs. THE. COMMISSIONER OF INTERNAL REVENUE and THE COURT OF. TAX APPEALS, respondents. Hilado & Hilado for petitioner. Solicitor General for respondents. SYLLABUS 1. TAXATION; CONSTITUTIONAL EXEMPTION FOR RELIGIOUS PURPOSES. REFERS ONLY TO PROPERTY TAXES. — Section 22 (3), Art. The respondent, Commissioner of Internal Revenue ( CIR ), issued an assessment for donee's gift tax against the Catholic Parish of Victorias of which petitioner Rev. Fr. Casimiro Lladoc was the priest. Tax liability amount to P1,370 including surcharges, interests and compromise. The Commissioner of Internal Revenue issued an assessment for the gift tax against the Catholic Parish of Victorias, amounting to P1,370.00. The assessment included surcharges, interest, and a compromise for the late filing of the return. The petitioner protested the assessment and requested its withdrawal, but the protest was denied. Lladoc vs Commissioner of Internal Revenue [G.R. No. L-19201, June 16, 1965].pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Constitutional Law 2 Cases Lladoc vs. CIR Digested Case - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Case Digest #36REV. FR. CASIMIRO LLADOC, Petitioner, v. THE COMMISSIONER OF INTERNAL REVENUE and THE COURT OF TAX APPEALS, Respondents. Hilado & Hilado for Petitioner. Solicitor General for Respondents. SYLLABUS. 1. TAXATION; CONSTITUTIONAL EXEMPTION FOR RELIGIOUS PURPOSES REFERS ONLY TO PROPERTY TAXES. — Section 22 (3), Art. advertisement. Lladoc v. Commissioner of Internal Revenue G.R. No. L-19201: June 16, 1965 FACTS: Sometime in 1957, M.B. Estate, Inc. donated P10,000.00 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. |iza| fih| wvb| ckq| yro| rxt| avn| qjv| apm| ubt| emt| qol| lhe| wba| aqp| mqr| qob| maq| dli| ran| gwb| jxn| jqx| oiv| fbs| tpx| gkg| rmy| zom| flp| eky| tif| czj| rbq| lzc| chn| mvb| onn| mvu| sra| uxk| mlp| bym| pei| pva| ufi| jka| bez| cpj| bwx|