Beruflich Dokumente
Kultur Dokumente
It is an enforced contribution
It is generally payable in money
It is proportionate in character
It is levied on persons or property
It is levied by the state which has a jurisdiction over the person
or property
It is levied by the law making body of the state
It is levied for public purposes
Strengthen anemic enterprise
Protect local industries
Bargaining tool
Halt inflation
Reduce inequalities in wealth
Promote science
Implement police power
RELIGIOUS PURPOSES
RELIGIOUS,CHARITABLE, AND EDUCATIONAL ENTITIES, NON PROFIT
CEMETERIES AND CHURCES
NON-STOCK, NON-PROFIT EDUCATION INSTITUTION
THOSE WHICH HAD BEEN VETO BY THE PRESIDENT
GOVERNMENT ENTITIES
Business league, chamber of commerce or board of trade not organized for
profit
General professional partnership
Labor. Agricultural, or horticular organization not organized principally for
profit
Gifts made in account of marriage by parents to each of their legitimate.
Recognized natural or adopted children
Gifts for use of the national government
Gifts made in favor of educational institution, social welfare corporation,
research organization
Benefit payment to member made by the GSIS and SSS
Benefits from the US government through US veterans administration
Prize receive by winners in charity horse race
The annual senior citizen income of not more than P60,000 per annum
NON TERRITORIAL JURISDICTION
Due Process of Law
Equal Protection of the Law
Rule of uniformity and equity in taxation
No imprisonment for non payment of poll tax
Non-impairment of the obligations of contracts
Non-infringement of religious freedom
No appropriation for religious purposes
Exemption of religious, charitable, and educational entities, non-profit
cemeteries, and churches from property taxation
Exemption of non-stock, non-profit educational institutions from
taxation
Concurrence by a majority of all members of the Congress for the
passage of a law granting tax exemption
Power of the President to veto any particular item or itens in a revenue
or tariff bill
Non-impairment of jurisdiction of the Supreme Court in tax cases
Requirement that levy must be for a public
purpose
Non-delegation of the legislative power to
tax
Exemption from taxation of government
entities
International Comity
Territorial Jurisdiction
Prohibition against Prohibition against
infringement of religious appropriation for religious
freedom purposes
Basis : “ No person
Basis : “The rule of shall beagainst
Prohibition imprisoned for
taxation shall be debt or non
imprisonment payment
for non-
uniform and equitable” payment of poll
of a poll taxtax(Sec.20,
(Sec.28, Art. VI) Art.III)
1. Levy – determination of certain amount or of
certain percentage to be imposed on
persons, property or acts
2. Assessment : computation of the sum due,
giving of notice, making of the demand
3. Collection : taking or getting by proper
governmental agencies if taxes imposed
On or before April 15 of the current year
1. As to subject matter or object : 5. As to scope
a. Personal, poll or capitation
b. Property a. National
c. Excise b. Municipal
2. As to who bears the burden :
a. direct 6. As to graduation or
b. indirect rate
3. As to determination of amount
a. specific a. proportional
b. ad valorem b. progressive
4. As to purpose :
a. general, fiscal or revenue c. regressive
b. special or regulatory
1. Income Tax 5. Excise tax on
2. Estate and Donor Tax certain goods
3. Value Added Tax 6. Documentary stamp
Other percentage taxes :
4.
on small business tax
enterprise, on carriers, on 7. Other taxes :
franchise holders, on
persons paying for custom duties, sugar
overseas communications, adjustment tax,
on banks and non-bank
financial intermediaries, narcotic drugs, travel
on life insurance, on tax, private motor
proprietors, lessees or
operators of amusement, vehicle tax, energy
on winners of prizes in tax, special
horse races and jai-alai,
on sale, barter or education fund tax
exchange of stocks
Income tax : tax on the Gift taxes :
net income or the
entire income realized 1. Donors tax : tax
in one taxable year levied on the act of
giving
Transfer taxes:
2. Donee’s tax :
Estate tax :tax on the
right of the deceased
person to transmit his Value Added tax :
estate to his lawful uniform tax imposed
heirs or beneficiaries on each sale, barter or
Inheritance tax : tax on exchange or lease of
the right of the heirs or goods, properties or
beneficiaries to receive services
the estate of the
deceased person
A uniform tax (0% or It is levied on every
10%) imposed on each importation of goods
sale, barter, exchange or
lease of goods,
properties or services in
the course of trade or
business as they pass
along the production and
distribution chain, the
tax being limited only to
the value added to such
goods, properties, or
services by seller,
transferor or lessor
It is a privilege tax
It is a percentage tax
It is an indirect tax
1. On sale of goods or properties : tax is
equivalent to 10% of the gross selling price or
gross value in money of the goods or properties
sold, bartered or exchanged
2. On imported goods : tax is equivalent to 10%
based in total value used by the Bureau of
Customs
3. On sale of services and use or lease of
properties : tax is equivalent to 10% of gross
receipts derived by any person engaged in the
sale or exchange of services for a fee or
consideration including the use or lease of
properties whether real or personal
Gross = Output Tax
sales/rptsx
1/11
Equipment
Services 55,000 330,000
Total 550,000
Less : Input 50,000
Persons or enterprise Liable for percentage
taxes
Small business enterprise (<P500,000: 3%)
Domestic carriers (3%)
International carriers (3%)
Franchise grantees (3%)
Overseas Communications (10%)
Banks and Financial Intermediaries
Finance Companies (5%)
Life Insurance companies (5% of the premium)
Amusement
a. Proporietors or lessees or operators of
amusement places (cockpits, cabaret (18%),
boxing exhibition (10%), professional
basketbal games (15%), race tracks and jai
alai (30%)
`b. Winners in horse races (10% of the
dividend)
Excise Tax : Goods manufactured or
produced in the
1. Specific tax : weight Philippines for domestic
or volume sale or consumption
2. Ad valorem : value Imported items
Alcohol products
:distilled spirits, wines
and fermented liquor
Tobacco products : scrap
cuttings, tobacco, cigars
and cigarettes
Petroleum products
Misc.goods
Mineral products
Goods subject to excise
taxes
Volume
Length
Weight
Number
DOCUMENTARY STAMP EFFECTS OF FAILURE TO STAMP
TAX TAXABLE INSTRUMENTS
First Class
Passage Economy Class
Passage
B. RA 6768 provides for the exemption of the following from payment of the
travel tax:
Balikbayans whose stay in the Philippines is less than one (1) year
3spnful
10combo meal
30+30+30 = 90
4. TAX EVASION : 5. TAX AVOIDANCE :
the use of the tax use of the tax payer
payer of illegal and of legally
fraud permissible
alternative tax rates
or methods inorder
to avoid or reduce
tax liability
100M : 10 M
BB : 10M
GK: 10 M
SSI : 5M
En: 15 M
Total charitable and socio projects :40M
100M-40M = 60 M ; 6M (4M)
1. The end to be achieved
2. An accompanying state of mind which is
described as evil
3. A course of action which is unlawful
Bureau of Internal
Revenue
Bureau of Customs
Court of Tax
Appeals
Ordinary Court
Supreme Court
ADMINISTRATIVE
ADMINISTRATIVE ADMINISTRATIVE
JUDICIAL