Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
6. As to scope
7. As to who exercises the power
Republic v. Bacolod-Murcia Milling Co., Inc., et al.,G.R. No. L-1982426,
July 9, 1966
Tanada v. Angara, G.R. No. 118295, May 2,1997
Osmena v. Orbos, supra
H. When is Tax Considered as an Implement of Police Power?
Lutz v. Araneta, G.R. No. 7859, December 22, 1955
Tio v. Videogram Regulatory Board 151 SCRA 208
I.May the Power of Taxation be used as an Implement of the Power of Eminent Domain?
Commissioner of Internal Revenue v. Central Luzon Drug Corp 456
SCRA 414
II. Taxes
A. Definition
B. Essential Characteristics of Taxes
1. Imposed by the State
2. Levied by the law-making body of the State
3. Enforced contribution
4. Payable in money
Borja v. Gella G.R. No. L-18330, July 31, 1963
5. Proportionate in character
6. Levied on persons property and excise (privilege)
7. Levied for public purpose
8. Paid at regular periods or intervals
9. Personal to the taxpayer
Tan v. Del Rosario, G.R. No.109289, October 3, 1994
Commissioner of Internal Revenue v. Santos, GR 119252, Aug. 18,1997
C. Requisites of a valid tax
1. Taxable subject must be within the jurisdiction of the taxing authority
2.Taxable subject must be accorded due process in the assessment and
collection of taxes
3. Imposition be for public purpose
4. Rule of taxation be uniform
5. Must not violate inherent and constitutional limitations
D. Classification of Taxes
I. As to subject matter
a. Personal, poll or capitation
b. Property
c. Excise
II. As to who bears the burder and incidence
a. Direct
b. Indirect
Tolentino v. Secretary of Finance, G.R. No. 115455, October 30,
1995)
III. As to purpose
a. General, fiscal or revenue
b. Special, regulatory or sumptuary
IV. As to how amount is determined
a. Specific
b. Ad Valorem (Value)
V. As to taxing authority
a. National
b. Local
VI. As to rate
a. Progressive
b. Regressive
c. Proportionate
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Villegas vs. Hiu Chiong Tsai Pao Hao, G.R. No. L-29646, November 10, 1978
Association of Customs Brokers, Inc. Vs. Municipal Board of Manila et. al.,
G.R. No. L-4376, May 22, 1953
i. Non-delegation of legislative power
Abakada Guro Party List v. Ermita, G.R.168056, October 30, 1995
j. Delegation of Legislative Authority to Fix Tariff Rates, Import and Export Quotas
k. Tax Exemption of Properties Actually, Directly and Exclusively Used for Religious, l.
Charitable and Educational Purposes
Sec. 28(3), Art. VI, 1987 Constitution
Abra Valley College v. Aquino, June 15, 1988
Commissioner of Internal Revenue v. Court of Tax Appeals and YMCA,
G.R. No. 124043, October 14, 1998
m. Voting Requirements in Connection with the Legislative Grant of Tax Exemption
Sec. 24, Art. VI, 1987 Constitution
Sec. 28(4), Art. VI, 1987 Constitution
n. Tax Exemption of Revenues and Assets, including Grants, Endowments, Donations or
Contributions to Educational Institutions
Sec. 4(3), Art. XIV, 1987 Constitution
Sec. 28(3), Art. VI, 1987 Constitution
3. Double Taxation and Tax Exemptions
a. Double Taxation Defined
Victorias Milling Co., Inc. V. Municipality of Victorias, G.R. NO. L-21183,
September 27, 1968
b. Elements of Double Taxation
a. Subject matter is taxed twice when it should be taxed only once
b. Both taxes are levied for the same purpose
c. Imposed by the same taxing authority within the same jursidiction, during the
same taxing period and covering the same kind of tax
Villanueva v. City of Iloilo, G.R. No. L-26521, December 28, 1968
Procter and Gamble Philippines Manufacturing Corp. V. Municipality of
Jagna, G.R. No. L-24265, December 28, 1979
c. Kinds of Double Taxation
1. Direct Double Taxation
2. Indirect Double Taxation
3. International Juridical Double Taxation
d. Means Employed to Avoid Double Taxation
1. Tax Credits
2. Tax Deductions
3. Tax Exemptions
4. Tax Treaties
e. Tax Avoidance, Tax Evasion and Tax Fraud
Delpher Trades Corporation v. Intermediate Appellate Court et. al., G.R. No. L69259, January 26, 1988
Commissioner of Internal Revenue vs. Estate of Benigno Toda Jr., G.R. No.
147188, September 14, 2004
INCOME TAXATION
1. Income Taxation
a. Definition
b. Nature
2. Income Tax Systems
a. Global Tax System
b. Schedular Tax System
c. Semi-Schedular or Semi-Global Tax System
3. Features of the Philippine Income Tax Law
a. Direct Tax
b. Progressive
c. Comprehensive
d. Semi-Schedular or Semi-Global Tax System
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d. Premiums paid on life insurance policy covering the life of any officer financially
interested
e. Interest expense, bad debts and losses from sales of property between related parties
f. Losses from sales or exchange of property
g. Losses from wash sales of stocks or securities.
WITHHOLDING TAXES (Section 57-58 Inclusive; Section 78-82 Inclusive)
1. Withholding Tax System
2. Kinds of Withholding Tax
a. Withholding Tax at Source
i. Final Withholding Tax
ii. Creditable Withholding Tax
b. Withholding Tax on Compensation
i. Withholding Tax on Wages
ii. Withholding Tax on Fringe Benefit
c. Withholding Tax on Creditable Value Added Tax (VAT)
d. Withholding on Percentage Tax
3. Persons Required to Withhold
4. Persons NOT Required to Withhold
5. Consequences of Failure to Withhold
Read Revenue Regulations No. 2-98 (RR No. 2-98)
Commissioner of Internal Revenue v. Wander Philippines Inc and Court of Tax Appeals,
G.R. No. L-68375, April 15, 1988
Banco Filipino Savings and Mortgage Bank v. Court of Appeals, G.R. No. 155682, March
27, 2007
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