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I.

GENERAL PRINCIPLES OF TAXATION

Topic Outline

A. Definition and Concept of Taxation

B. Characteristics of Taxation

C. Power of Taxation v Police Power and Power of Eminent Domain

D. Theory and Basis of Taxation

1. Lifeblood Theory

2. Necessity Theory

3. Benefits-Protection Theory

E. Nature of the Taxing Power

1. Taxation as an Inherent Attribute of Sovereignty

2. Taxation as Legislative in Character

F. Purposes of Taxation

G. Definition, Nature, and Characteristics of Taxes

H. Tax as distinguished from other forms of exactions

1. Debt

2. Toll

3. License fee

4. Special assessment

5. Tariff

I. Kinds of Taxes

1. As to object

2. As to burden or incidence

3. As to tax rate

4. As to amount

5. As to scope or authority to impose

6. As to purpose

J. Principles of a Sound Tax System

1. Fiscal adequacy

2. Administrative feasibility

3. Theoretical justice
K. Inherent Limitations of the Power of Taxation

1. Public purpose

2. International comity

3. Territoriality

4. Exemption from taxation of government agencies and instrumentalities

5. Non-delegation of the power of taxation

L. Constitutional Limitations of the Power of Taxation

1. Due process of law

2. Equal protection of the law

3. Uniformity and equality of taxation

4. Progressive system of taxation

5. Bills to originate from the House of Representatives

6. Veto power of the President

7. President’s power to tax

8. Tax exemption of properties used for religious, charitable, and educational purposes

9. Tax exemption granted to non-stock, non-profit educational institutions

10. Non-imprisonment for non-payment of poll tax

11. Taxation and Freedom of Religion

12. Taxation and Freedom of the Press

13. Grant of tax exemptions by Congress

14. Jurisdiction of the Supreme Court over tax cases

15. Grant of power to the local government units to create its own sources of revenue

16. Appropriation of public money

17. Non-impairment of obligation of contracts

18. Prohibition on use of tax levied for special purpose

M. Concept of Double Taxation

1. Double taxation in the strict sense

2. Double taxation in the broad sense

3. International juridical double taxation

4. Modes of eliminating double taxation

N. Aspects or Phases of Taxation

1. Levy
2. Assessment and Collection

3. Payment

O. Tax Avoidance and Tax Evasion

P. Tax Exemption and Tax Amnesty

Q. Principle of Mobilia Sequuntur Personam

R. Construction and Interpretation of Tax Laws and Tax Exemptions

S. Compensation and Set-off

T. Doctrine of Equitable Recoupment

U. Nature and Concept of Taxpayer’s Suit and Citizen’s Suit

Laws and Administrative Issuances

1. Revenue Memorandum Circular (RMC) No. 76-2003

2. Finance Department Order No. 137-87 dated December 16, 1987

3. Finance Department Order No. 92-88

Cases

1. Manila Memorial v Sec. of DSWD

2. PKSMMN v Executive Secretary

3. Bagatsing v Ramirez

4. Gomez v Palomar

5. Pascual v Sec. of Public Works

6. Tio v Videogram

7. Lutz v Araneta

8. Planters Products v Fertiphil

9. ABAKADA Guro v Ermita

10. MCIAA v City of Lapu-Lapu

11. Tolentino v Sec. of Finance Aug. 24, 1994

12. Tolentino v Sec. of Finance Oct. 30, 1995

13. British American Tobacco v Camacho

14. Lung Center v Quezon City