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A. Taxation as a power and as a process

a. Nature of taxation
b. Principles of taxation
c. Bases of taxation
d. Objectives of taxation
e. Stages of taxation
f. Situs of taxation
g. Systems of income taxation
h. Principles of sound tax system
i. Sources of tax laws
B. Tax as a burden imposed by the State
a. Essential elements of tax
b. Classification of taxes
c. Similarities and dissimilarities of taxes and other
C. Inherent powers of the State
D. Inherent and constitutional limitations of taxation
E. Double taxation, tax exemption, tax amnesty
F. Tax avoidance, tax evasion
G. Nature and interpretation of tax laws
H. Tax administration and enforcement
a. Power of the Commissioner of Internal Revenue to
interpret tax laws
b. Nature of an assessment
c. Basic principles on assessment
I. Tax remedies of the government
a. Tax lien, compromise, distraint and levy, civil and
criminal action, forfeiture and enforcement of
administrative fines
b. No injunction rule on tax collection cases
c. Prescription

J. Tax remedies of taxpayers

K. Gross Income, Taxable Income, Inclusions, Exclusions,
L. Classification of individual taxpayers
M. Different classes of incomes
a. Incomes subject to final tax on passive income
b. Incomes subject to capital gains tax
c. Incomes subject to regular tax
d. Incomes exempt from income tax
N. Personal exemptions
O. Creditable and final withholding tax
P. Inclusions
a. Compensation income
b. Business Income
c. Gains from dealings in properties
d. Passive incomes
Q. Exclusions/Exemptions
a. Proceeds of life insurance
b. Return of premiums
c. Gifts and inheritance
d. Amounts received through accident or health insurance
or under Workmens Compensation Act
e. Income under treaty obligation of the government
f. Retirement benefits
g. Separation pay
h. Social security benefits from foreign government or
i. Income from investment in stocks or securities or
deposit in banks by foreign governments
j. Income of the government
k. Prizes and awards to athletes
l. Prizes and awards in recognition



m. Thirteenth month pay and other benefits

n. GSIS, SSS, Pag-ibig contributions and union dues
o. Gain from sale, exchange or retirement of long-term
certificates of indebtedness
p. Gain from redemption of stocks of mutual fund
R. Allowable deductions
S. Optional standard deduction
T. Corporate taxpayers
a. Domestic corporation
b. Resident corporation
c. Nonresident corporation
U. Taxable and non-taxable corporations
V. Taxable incomes of corporate taxpayers
a. Passive income subject to final tax
b. Capital gains subject to capital gains tax
c. Other incomes subject to regular income tax
W. Income taxes of corporate taxpayers
a. Normal corporate income tax or regular income tax
b. Minimum corporate income tax
c. Gross income tax
d. Improperly accumulated earnings tax
e. Branch profit remittance tax
X. Special corporations
a. Proprietary educational institutions and non-profit
b. Resident international carriers
c. Nonresident owner or lessor of a vessel
d. Nonresident cinematographic film owner, lessor or
e. Nonresident lessor of aircraft, machinery or equipment


Regional operating


Y. Non-taxable corporations or organizations

Z. Partnership, co-ownership, estate and trust