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TAXATION I

I.
II.
III.

General Principles of Taxation


Income Taxation
Court of Tax Appeals

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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o Equivalent of cash doctrine


Principles of Income Taxation
o Including, but not limited to the following:
Definition of terms
Basis, Nature, Function
Kinds of Income Taxpayers
o Individual Taxpayers
Read Secs. 23 (A-D), 24, and 25;
o Corporate Taxpayers
Secs. 23(E), 22(H-I), 27 and 28
Sec. 27(A), Sec. 22B
Batangas vs. Collector 102 Phil. 822
Evangelista vs. Collector 102 Phil. 140
Reyes vs. Commissioner 24 SCRA 198
Ona vs. Bautista 45 SCRA 74
Obillos vs. Commissioner 139 SCRA 436
Pascual vs. Commissioner 166 SCRA 560
Alisco vs. Commissioner 302 SCRA 1
o Estates and Trusts
Secs. 60-66
Kinds of Income Taxes
o Net Income Tax
Secs. 24 (A), 25 (A), 26, 27 (A-C), 28 (A), 31 and 32 (A)
o Gross Income Tax
Secs. 25 (B) and 28 (B)(1)
o Final Income Tax
Sec. 57 (A)
o Minimum Corporate Income Tax
Secs. 27 (E), 28 (A)(2)
o Improperly Accumulated Earnings Tax
Sec. 29; Rev. Reg. 2-2001
o Optional Corporate Income Tax
Sec. 27 (A) 4th to 10th par. And 28 (A)(1) 4th par.
Sources of Income
o Secs. 42 and 23
o Doctrines of Realization
Severance test
Claim of right doctrine
o NDC vs. Comm
151 SCRA 472
o Comm. Vs. IAC
127 SCRA 9
Capital Gains and Losses
o Section 39 & RR 7-2003
o Calasanz vs. CIR
144 SCRA 664
Kind of Income Tax applicable to taxpayers, in general:
o Sec. 24(A), 25(A)(1), 25 (B), (C), (D), (E), 27 (A), (B), (C), 28 (A)(1), 28
(A)(6) and 28 (B)(1)
Tax on Passive Income
o Interests, Royalties, Prizes and other Winnings
Sec. 24 (B)(1), 25 (B), (C), (D), (E), 27 (D)(1), 28 (A)(7)(a)
o Dividends
Sec. 24 (B)(2), Sec. 73B, 25 (A)(2), 25 (B), (C), (D), (E), 27 (D)(4),
28 (A)(7)(d), 28(B)(5)(b)
Commissioner vs. Manning 66 SCRA 14
Anscor vs. Commissioner 301 SCRA 152
Procter & Gamble vs. Commissioner 160 SCRA 560
Procter & Gamble vs. Commissioner (MR) 201 SCRA 377
Wander vs. Commissioner 160 SCRA 573

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Sale of Shares of Stock


Sec. 24C, 25(A)(3), 25 (B), (C), (D), (E), 27(D)(2), 28(A)(7)(c),
28(B)(5)(c), RA 7717, Sec. 127 NIRC
o Sale of Real Property
Sec. 24(D)(1), 25(A)(3), 25(B) last part, 27(D)(5), RR 4-99
Sec. 24(D)(2), RR 13-99
Tax on Educational Institutions
o Sec. 27B, Article XIV Sec. 4 par. 3 and Article VI Sec. 28 par. 3 of the
1987 Constitution, Sec. 234(B) of the LGC, Sec. 30 (H) and (I) of the
NIRC, Sec. 109 (H) of LGC, Sec. 133 of LGC
o St. Luke's vs. CIR, 2012 case
Tax on GOCCs
o Sec. 27(C), 32 (B)(7)(b), Sec. 133 (o) and 154 LGC
o Pagcor vs. Basco 197 SCRA 52
o Mactan vs. Cebu 261 SCRA 667
o LRT vs. City of Manila 342 SCRA 692
Tax on Passive Income of Domestic Corporations
o Interest and Royalties (Sec. 27D1)
o Gains from Sale of Shares of Stock (27D2)
o Income derived under the Expanded Foreign Currency Deposit System
(27D3), rel. to 28A7b and 28B5c
o Intercorporate Dividends (27D4) in relation to 28A7d and 28B5b
Procter & Gamble vs. Commissioner 160 SCRA 560
Procter & Gamble vs. Commissioner (MR) 201 SCRA 377
Wander vs. Commissioner 160 SCRA 573
o Gains from Sale of Lands and/or Buildings (Sec. 27D5)
o Minimum Corporate Income Tax
Sec. 27E and 28A2
Tax on Resident Foreign Corporations
o Sec. 28A1
o Tax on Gross Philippine Billings
Sec. 28A3 and RR 15-2002
RA 10378
o Ofshore Banking Units (Sec. 28A4)
o Branch Profit Remittances
Sec. 28A5
Marubeni vs. Commissioner 177 SCRA 500
Tax on Non-Resident Foreign Corporations
o Sec. 28B2, 28B3, 28B4
o Sec. 28B5a and Sec. 32B7a
Mitsubishi vs. Commissioner 181 SCRA 214
Improperly Accumulated Earnings Tax
o Sec. 29, RR 2-2001, RMC 035-11
Exempt Corporations
o Sec. 30, Sec. 27C and 22B
o CIR vs. CA and YMCA, G.R. 124043 October 14, 1998
Gross Income, taxable income
o Sec. 31 and 32A1
Exclusions from Gross Income
o Sec. 32B
RA 7641
RA 4917
o Tax exempt under special laws
RA 1169 Prizes from PCSO
PD 81 Income from bonds for sale in international market
PD 66 Income from bonds issued by PEZA
o

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PD 745 and 1217, Income from installment sales of houses to


their employees and workers or to low-income groups in housing
projects or income derived from rentals thereof
Fringe Benefits
o Sec. 33 and RR 3-98
o RR 5-2011; RR 8-2012
Allowable Deductions
o Expenses
Sec. 34A1a and RR 10-2002
Aguinaldo vs. Commissioner 112 SCRA 136
o Losses
RR 14-2001
o Interest
Sec. 34B and RR 13-2000
o Taxes
Sec. 34C; RA 7432
o Sec. 34D up to Sec. 34M; RA 9504
Depreciation: RR 12-2012
Personal and Additional Exemption
o Sec. 35; RA 9504; RA 10165
Sec. 36 & 37
Wash Sales
o Sec. 38
Determination of gain or loss
o Sec. 40 & 41
Accounting Periods and Methods of Accounting
o Sec. 43 to 50
o Baas vs. CIR, 325 SCRA 259
o Section 49
Improvements by lessees
RR 2-1940
Returns and Payment of Tax
o Sec. 51 to 59
o Pay as you file System vs. Pay as you earn System
o Final Withholding Tax System vs. Creditable Withholding Tax System
o Corporate Income Tax Sec. 74 to 77
Estates and Trusts
o Sec. 60 to 66
Court of Tax Appeals
o RA 9282

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