TOP 51 TOPICS

IN
TAXATION LAW
QQRs
 TOTAL NUMBER
RANK TOPICS PAGES OF PAGES TO PERCENTAGE
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Taxpayer’s Remedies
1 – 72 Questions
127 8 13.19%

Gross Income
2 – 63 Questions
100 16 11.54%

Taxation of Resident Citizens,

Non-Resident Citizens, and
3 Resident Aliens
115 5 7.69%
– 42 Questions
Taxation of Domestic
4 Corporations 119 4 4.95%
– 27 Questions
Exclusive Appellate
Jurisdiction Over Civil Tax
5 Cases
185 2 2.56%
– 14 Questions
 TOTAL NUMBER
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Income
6 – 11 Questions
122 1 2.01%

Withholding tax
7 – 9 Questions
123 1 1.65%

Compromise and Abatement of

8 Taxes 135 1 1.65%
– 9 Questions
Items to be Included in Gross
9 Estate 145 4 1.65%
– 9 Questions
Determination of Gross Estate
10 and Net Estate 148 1 1.65%
– 9 Questions
 TOTAL NUMBER
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Rule-making Authority of the

11 Secretary of Finance 157 1 1.65%
– 9 Questions
Exemptions of Gifts from
12 Donor’s Tax 155 1 1.47%
– 8 Questions
Specific Taxing Power of Local
13 Government Units (LGUs) 158 4 1.47%
– 8 Questions
Government
14 – 8 Questions
180 2 1.47%

Government Remedies
15 – 7 Questions
135 2 1.28%
 TOTAL NUMBER
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Persons Liable
16 – 7 Questions
137 2 1.28%

Nature and Source of Taxing

17 Power 162 2 1.28%
– 7 Questions
VAT-Exempt Transactions
18 – 6 Questions
138 1 1.10%

Deductions from Estate

19 – 6 Questions
149 4 1.10%

Power of the Commissioner to

Suspend the Business
20 Operation of a Taxpayer
158 1 1.10%
– 6 Questions
 TOTAL NUMBER
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Collection of Business Tax
21 – 6 Questions
163 2 1.10%

Double Taxation
22 – 6 Questions
172 2 1.10%

Constitutional Limitations
23 – 6 Questions
175 2 1.10%

Taxation of Non-Resident
24 Foreign Corporations 123 1 0.92%
– 5 Questions
Statutory Offenses and
25 Penalties 137 1 0.92%
– 5 Questions
 TOTAL NUMBER
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VAT on Sale of Goods or
26 Properties 138 2 0.92%
– 5 Questions
Collection of Real Property Tax
27 – 5 Questions
169 2 0.92%

Classification of Goods
28 – 5 Questions
181 2 0.92%

Requirements of Importation
29 – 5 Questions
183 1 0.92%

Civil Cases
30 – 5 Questions
187 2 0.92%
 TOTAL NUMBER
RANK TOPICS PAGES OF PAGES TO PERCENTAGE
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VAT on Sale of Service and Use
31 or Lease of Properties 140 1 0.73%
– 4 Questions
Refund or Tax Credit of Excess
32 Input Tax 140 3 0.73%
– 4 Questions
Estate Tax Return
33 – 4 Questions
153 1 0.73%

Determination of Gross Gift

34 – 4 Questions
155 1 0.73%

Transfers which may be

35 Constituted as Donation 156 1 0.73%
– 4 Questions
 TOTAL NUMBER
RANK TOPICS PAGES OF PAGES TO PERCENTAGE
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Taxpayer’s Remedies
36 – 4 Questions
171 2 0.73%

Escape from Taxation

37 – 4 Questions
173 1 0.73%

Compensation and Set-off

38 – 4 Questions
173 2 0.73%

Construction and
Interpretation: Laws,
Exemption, Exclusion, Rules,
39 Penal Provisions, Non-
174 1 0.73%
Retroactive Application
– 4 Questions
Stages of Taxation
40 – 4 Questions
176 1 0.73%
 TOTAL NUMBER
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Importation in Violation of Tax
41 Credit Certificate 183 1 0.73%
– 4 Questions
Classification of Duties
42 – 4 Questions
183 2 0.73%

Income Taxation
43 – 3 Questions
123 1 0.55%

Kinds of Taxpayers
44 – 3 Questions
123 2 0.55%

Taxable Period
45 – 3 Questions
124 2 0.55%
 TOTAL NUMBER
RANK TOPICS PAGES OF PAGES TO PERCENTAGE
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Taxation of Non-Resident
Aliens Engaged in Trade or
46 Business
125 1 0.55%
– 3 Questions
Taxation of General
47 Professional Partnerships 125 1 0.55%
– 3 Questions
Exemption from Tax on
48 Corporations 125 1 0.55%
– 3 Questions
Impact and Incidence of Tax
49 – 3 Questions
142 1 0.55%

Zero-rated sale of services

50 – 3 Questions
142 1 0.55%

VAT on Importation of Goods

51 (Sec. 107, NIRC) 142 2 0.55%
– 3 Questions
POSSIBLE GRADE:

85.19%
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