Such tax treatment of goods brought into the export processing zones are only consistent with the Destination Principle and Cross Border Doctrine to which the Philippine VAT system adheres. According to the Destination Principle, goods and services are taxed only in the country where these are consumed. In connection with the said principle, the Cross Border Doctrine mandates that no VAT shall be imposed to form part of the cost of the goods destined for consumption outside the territorial border of the taxing authority. Hence, actual export of goods and services from the Philippines to a foreign country must be free of VAT, while those destined for use or consumption within the Philippines shall be imposed with 10% (now 12%) VAT. Export processing zones are to be managed as a separate customs territory from the rest of the Philippines and, thus, for tax purposes, are effectively considered as foreign territory. For this reason, sales by persons from the Philippine customs territory to those inside the export processing zones are already taxed as exports.

-G.R. Nos. 141104 & 148763, June 8, 2007

References:
-See Sec 108 B 2 of NIRC as amended (Transactions subject to zero per cent rate) – Services rendered to persons outside the PH, paid in forex.
-RA 9337 
-RR14-2005/RR16-2005 – Consolidated VAT Regulations

Destination Principle - Commissioner of Internal Revenue v. Seagate Technology (Philippines), G.R. No. 153866, 11 February 2005, 451 SCRA 133, 144.

Hedcor, Inc., GR 207575, July 15, 2015

-BIR stamped required, not just a signature, in the letter to BIR, that is the receiving copy.

Back wages, allowances and benefits received by an employee from a labor dispute constitute remunerations for services by the employee during the period of his dismissal from service;
these remunerations are subject to income tax, and consequently, to withholding tax.

For income tax and withholding purposes, the employee is required to report as income and pay the corresponding income taxes by allocating or spreading the back wages, allowances and benefits
through the years from his separation up to the final decision of the court awarding the back wages.

However, in cases where the back wages, allowances and benefits awarded in the labor dispute are enforced through garnishment of debts due to the employer, the person owing such debts or having possession or control of such credits (e.g., banks, financial institutions or other concerned institutions) who will release and pay the entire garnished amount to the employee shall be constituted as withholding agent responsible for deducting and collecting the withholding tax due on such wages. The prescribed withholding tax is 5% of the portion of the judgment award representing the taxable back wages,
allowances and other benefits received by the employee. (Revenue Memorandum Circular No. 39, 2012,
August 6, 2012)

The SC ruled that cooperatives are not required to withhold the 20% final withholding tax (FWT) on the interest income paid on savings and time deposits of their members. (Dumaguete Cathedral Credit Cooperative v. Commissioner of Internal Revenue, GR182722, January 22, 2010)

Cooperatives duly registered with the CDA is exempt from Registration Fee of Php500.00 (RR 11-2008)

In Commissioner of Internal Revenue v. Primetown Property Group, Inc. (GR 162155, August 28, 2007), we said that as between the Civil Code, which provides that a year is equivalent to 365 days, and the Administrative Code of 1987, which states that a year is composed of 12 calendar months, it is the latter that must prevail following the legal maxim, Lex posteriori derogat priori. (Cited in CIR v. AICHI FORGING COMPANY, G.R. No. 184823, October 6, 2010)

The request for reinvestigation and reconsideration was in effect considered denied by CIR when the latter filed a civil suit for collection of defiency income tax. - CIR vs Union Shipping, G.R. No. L-66160, May 21, 1990.

The subsequent satisfaction of civil liability by payment or prescription does not extinguish the taxpayer's criminal liability
-People vs Tierra, December 29, 1959

The filing of a criminal action is not an implied assessment by the Commissioner. An assessment not only a computation of tax liabilities, but also a demand for payment within a prescribed period. It also signals the time when penalties and interests begin to accrue against the taxpayer.
To enable the taxpayer to determine his remedies thereon, due process requires that it must be served on and received by the taxpayer. Accordingly, an affidavit, which was executed by revenue officers stating the tax liabilities of a taxpayer and attached to a criminal complaint for tax evasion, cannot be deemed an assessment that can be questioned before the CTA.
-CIR vs. Pascor Realty, G.R. No. 128315, June 29, 1999

For criminal prosecution to proceed before assessment, there must be a prima facie showing of a willful attempt to evade taxes (CIR vs CA and Fortune Tobacco Corp., G.R. No. 119322, June 4, 1996)

The payment of the surcharge is mandatory and the CIR is not vested with any authority to waive or dispense with the collection thereof

The penalty and interest are not penal but compensatory for the concomitant use of the funds by the taxpayer beyond the date when he is supposed to have paid them to the government

See;
-Lim Co Chui vs Posadas, 47 Phil 460
-PRC vs CA, GR No. 118794, May 8, 1996

The professional tax is to be paid only once. A person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license or fee for the practice of such profession.

Stores or retailers with fixed business establishments with gross sales or receipts for the preceding calendar year of Php50k or less (for barangays in cities) and Php30k or less (for barangays in municipalities) are subject to a tax at rate not exceeding 1% of such gross sales or receipts (Sec 152, LGC).