1. The Philippine Coast Guard seized 10,000 sacks of rice, which were unloaded from M/V Sta. Maria and turned them over to the custody of the Bureau of Customs. Mr. X protested the seizure claiming that the goods were locally purchased. After due hearing, the District Collector of Customs ordered the release of the rice. Since the decision was adverse to the government, the case was automatically elevated to Commissioner of customs pursuant to M.O. No. 20-87. Claiming that the Commissioner of Customs possessed no automatic review powers, Mr. X assailed the validity of said M.O. No. 20-87. He further argued that since Section 2313 of the Tariff and Customs Code allowed only review of collector's decision if adverse to the taxpayer, M.O. No. 20-87 enlarges the power of the commissioner of Customs by conferring him with automatic power in seizure cases. Is Mr. X's position impressed with merit? 2. Domeng bought a parcel of residential land for P1,000,000 sometime in 1980. He sold the same to Norbie for P10,000,000 on October 15, 2000. Is the transaction subject to the so called 6% capital gains tax? 3. Are tips and gratuities paid directly to an employee by a customer and not reported to the employer taxable? If yes, who has liability? 4. X sold his house and lot to the Municipal staff house. Is the sale taxable? If SO imposed ? 5. F is a Filipino manager assigned at the Store . Hr receives 2 salaries, one from th China . What is the tax implication of F's 1 6. Mr . Judaen a Cruz , Filipino citizen sold dir shares of stocks of San Ginebra Spirits, selling price was P200, 000 . 00 at the time P250 , 000 and the cost was P100,tax