Beruflich Dokumente
Kultur Dokumente
I.
II.
III.
GENERAL PRINCIPLES
o Concepts, Basis, Purpose
o Principles of a sound tax system
o Scope of taxation
o Nature
o Limitations
Inherent
Pascual vs. Sec. of Public Works and Highways GR L10405, Dec. 29, 1960
Constitutional
Ormoc Sugar Central vs. City Treasurer 22 SCRA 603
Herrera vs. QC 3 SCRA 186
Abra vs. Hernando 107 SCRA 104
Abra Valley vs. Aquino 162 SCRA 106
Philippine Lung Center vs. QC 433 SCRA 119
o Aspects of taxation
o Classification of taxes
o Interpretation & Construction of tax statutes
o Tax doctrines:
Prospectivity
Imprescriptibility
Double Taxation
Commissioner vs. Johnson 309 SCRA 87
Power to destroy
Forms of Escape from Taxation
Badges of Fraud
Doctrine of equitable recoupment
Doctrine of Set-of
Republic vs. Mambulao 4 SCRA 622
Domingo vs. Garlitos 8 SCRA 443
Francia vs. IAC 162 SCRA 753
Caltex vs. COA 208 SCRA 726
Philtex vs. Commissioner 294 SCRA 687
Taxpayer suit
Power to Compromise
o Taxation vs. Eminent Domain vs. Police Power
o Taxes: Definition, characteristics, nature, distinguished from other
forms of exaction, kinds
o Licence fee, toll, penalty, special levy
o Income tax systems
Global
Schedular
Semi-schedular or semi-global
o Features of Phil. Income tax law
o Criteria for imposition
o When is income taxable?
o Realization(doctrines)
o Tests in determining whether income is earned for tax purposes
o Severance test.
o Claim of right doctrine
o control test
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