Beruflich Dokumente
Kultur Dokumente
of Taxation,
Taxes and Tax
Law
TAXATION
Inherent
STATE POWERS
1. Taxation
2. Eminent Domain
3. Police Power
ESSENTIAL CHARACTHERISTICS OF
TAX
1.
2.
3.
4.
5.
6.
It is an enforced contribution;
It is levied by the law making body;
It is proportionate in character;
It is generally payable in money;
It is imposed for the purpose of raising
revenue
It is to be used for public purpose.
Inherent
Constitutional
Purpose
Territoriality
International Comity
Exemption of the government
Non-delegation of taxing power
Situs of Taxation
- place of taxation.
Factors affecting the situs of taxation
1. Subject matter what is being tax.
2. Nature of tax which tax to impose
3. Citizenship of the taxpayer
4. Residence of the taxpayer
Situs of Taxation
1. Persons
2. Real Property or tangible personal
property
3. Intangible personal property
4. Income taxpayers residence or
citizenship, or place where the income
was earned.
5. Business occupation and transaction
6. Gratuitous transfer of property
Double Taxation
- occurs when the same taxpayer is taxed twice
by the same jurisdiction for the same thing.
1.
2.
Classification of Taxes
1. As to subject matter or object
a. Personal, poll or capitation tax
of a fixed amount imposed on individuals
whether citizens or not, residing within a
specified territory without regard to their
property or the occupation in which they
may be engaged.
Example : Community tax
3. As to determination of amount
a. Specific tax imposed based on a
physical unit of measurement, as by head
or number, weight, or length or volume.
Example : tax on distilled spirits, cigars,
wines
b. Ad Valorem tax of a fixed
proportion of the value of property; needs
an independent appraiser to determine its
value.
Examples : excise tax o cigarettes, gasoline
and others.
4. As to purpose
a. General, fiscal or revenue tax
with no particular purpose or object for
which the revenue is raised, but is simply
for whatever need may arise.
Examples : income tax, value added tax
b. Special or regulatory tax
imposed for a special purpose regardless
of whether revenue is raised or not and is
intended to achieve some social or
economic end.
Example : protective tariffs or custom
duties.
6. As to graduation or rate
a. Proportional tax based on a fixed
percentage of the amount of property
income or other basis to be taxed.
Examples: percentage taxes, real estate
taxes.
b. Progressive or graduated tax rate
increases as the tax bases increases.
c. Regressive tax rate decreases as
the tax base increases.
From
From
From
From
From
From
From
Toll
Penalty
Special Assessment
permit or license fee
Debt
Revenue
Customs Duties
4. Special Laws
a. Motor Vehicle Law (R.A. 4136)
motor vehicle fees.
b. Private Motor Vehicle Tax Law (P.D.
1958) private motor vehicle tax
c. Philippine Immigrate Act of 1940
(C.A. 613 as amended) Immigration tax;
and
d. Travel Tax Law (P.D. 1183, as
amended) - travel tax
Constitution
Statutes and Presidential Decrees
Judicial Decisions or case laws
Executive Orders and Batas Pambansa
Administrative Issuances
Local ordinances
Tax treaties and conventions with foreign
countries.
Revenue Regulations.