Beruflich Dokumente
Kultur Dokumente
LAW
Course Outline in Taxation I
Lorebette G. Grandea
1st Semester, SY 2016-17
References:
Law of Basic Taxation in the Philippines by Benjamin B. Aban
The Law on Income Taxation by Benjamin D. Teodoro and
Hector S. de Leon
Compendium of Tax Laws and Jurisprudence by Jose Vitug
e. Tax v. toll
f. Tax v. penalty
Secs. 247-281
LGG/UNO-R Law/Taxation I 1
Art. 1279, 1290 NCC
Republic v. Mambulao Lumber, 6 SCRA 858 (1962)
Philex Mining v. CIR, 294 SCRA 687 (1998)
Caltex v. COA, 208 SCRA 726 (1992)
Francia v. IAC, 162 SCRA 753 (1988)
5. Classification of Taxes
LGG/UNO-R Law/Taxation I 2
Villanueva v. City of Iloilo, 26 SCRA 578 (1968)
CIR v. CA, 242 SCRA 289 (1995)
Assoc. of Customs Brokers v. Municipal Board, 93 Phil 107
(1953)
Title VI
Ad valorem, specific
e. As to graduation or rate
6. Aspects of taxation
a. Classification
a. Inherent in sovereignty
LGG/UNO-R Law/Taxation I 3
Reyes v. Almanzor, 196 SCRA 322 (1991)
2. Inherent Limitations
exceptions
i. delegation to LGUs
Sec. 5, Art. X, 1987 Constitution
Book II, R.A. 7160
Basco v. PAGCOR, supra.
Maceda v. Macaraig, (1991) supra.
Sec. 27 (C)
Mactan Cebu Airport v. Marcos, supra.
Maceda v. Macaraig, supra., supra.
LGG/UNO-R Law/Taxation I 4
E. O. 93 and P. D. 1931
d. International comity
3. Constitutional Limitations
LGG/UNO-R Law/Taxation I 5
Sec. 10, Art. III
Sec. 11, Art. XII, 1987 Constitution
Tolentino v. Sec. of Finance, (1994) supra.
10. Others
LGG/UNO-R Law/Taxation I 6
Tolentino v. Sec. of Finance, (1995) supra.
1. Meaning of situs
4. Double Taxation
a. Meaning
CIR v. S.C. Johnson and Son, Inc., 309 SCRA 87 (1999)
2. Tax evasion
3. Tax avoidance
LGG/UNO-R Law/Taxation I 7
Ways of avoiding tax
Delpher Traders Corp. v. IAC, 157 SCRA 349 (1988)
Yutivo v. CTA, 1 SCRA 160 (1961)
LGG/UNO-R Law/Taxation I 8
Tolentino v. Sec. of Finance, (1995) supra.
PLDT v. City of Davao, (2001) supra.
Maceda v. Macaraig, (1991) supra.
Phil. Acetylene v. Commissioner, supra.
Wonder Mech v. CTA, 64 SCRA 555 (1975)
Atlas Fertilizer v. Com., supra.
i. Constitution
Sec. 28 (3), Art. VI and Sec. 4 (3, 4), Art. XIV, 1987
Constitution
Abra Valley v. Aquino, supra.
iv. treaties
RP-US Tax Treaty
RP-Germany Tax Treaty
Com. v. S. C. Johnson, supra.
Reagan v. CIR, 30 SCRA 968 (1969)
Com. v. PJ Kiener, 65 SCRA 142 (1975)
i. general rule
PLDT v. City of Davao, (2001) supra.
Com. v. CA and YMCA, 298 SCRA 83 (1998)
Misamis Oriental Assoc. v. DOF, 238 SCRA 63 (1994)
Com. of Customs v. Phil Acetylene Company, 39 SCRA
70 (1971)
Mla. Electric Co. v. Vera (Tabios), 67 SCRA 352 (1975)
Benguet Corp. v. CBAA, supra.
Davao Gulf v. CIR, supra.
ii. exceptions
Maceda v. Macaraig, supra., supra.
grant to government and other entities
LGG/UNO-R Law/Taxation I 9
tax ordinance/local tax codes, Tuzon v. CA, 212 SCRA 739
(1992)
treaties, Tanada v. Angara, supra.
special laws, SC/CTA/CA decisions
revenue rules and regulations, rulings and opinions
a. validity of revenue rules and regulations
RMO 1-99
Tan v. del Rosario, supra.
Com. v. CA, supra.
Umali v. Estanislao, 209 SCRA 446 (1992)
La Suerte v. CTA, 134 SCRA 29 (1985)
Com. v. CA, 261 SCRA 236 (1996)
LGG/UNO-R Law/Taxation I 10
ii. application of revenue regulations, rulings
Sec. 246
Comm. v. CA, supra.
Comm. v. Mega General, 166 SCRA 166 (1988)
ABS-CBN v. CTA, 108 SCRA 142 (1981)
Comm. v. Telefunken, 249 SCRA 401 (1995)
LGG/UNO-R Law/Taxation I 11