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Quezon University
School of Law
Course Outline1
TAXATION LAW 1
1
Based on the Syllabus provided by the Supreme Court
v. Exemption from taxation
1. Republic vs. Caguioa, GR No. 168584, 15 Oct 2007)
2. John Hay vs. Lim, GR No. 119775, 24 Oct 2003)
3. Province of Misamis Oriental vs Cagayan Electric Power and Light Co.
Inc. , GR No. 45355, 12 January 1990)
vi. Compensation and set-off
1. (Republic vs. Mambulao, 6 SCRA 622)
2. Domingo vs. Carlitos (8 SCRA 443)
3. (Caltex vs. COA, GR No. 925855, 8 May 1992)
4. (South Afriacan Airways vs. CIR, GR No. 180356, 16 February 2010).
5. Commissioner of Internal Revenue v. Court of Tax Appeals, G.R. No.
106611, July 21, 1994
vii. Compromise
viii. Tax amnesty
1. CS GARMENT, INC., vs. CIR, G.R. No. 182399. March 12, 2014
2. Bibiano V. Baas, Jr. vs. Court of Appeals, et al., G.R. No. 102967,
February 10, 2000)
3. Distinguished from tax exemption
ix. Construction and interpretation of:
1. Tax laws
2. Tax exemption and exclusion
3. Tax rules and regulations
4. Penal provisions of tax laws
5. Non-retroactive application to taxpayers - CIR vs. Puregold Duty Free,
Inc. G.R. No. 202789, June 22, 2015)
j. Stages of taxation
k. Definition, nature, and characteristics of taxes
l. Requisites of a valid tax
m. Tax as distinguished from other forms of exactions
i. Tariff
ii. Toll
iii. License fee
iv. Special assessment
v. Debt
n. Kinds of taxes
i. As to object
1. Personal, capitation, or poll tax
2. Property tax
3. Privilege tax
ii. As to burden or incidence
1. Direct
2. Indirect
3. Cases - Quezon City vs. ABS-CBN, GR No. 166408, 6 October 2008; CIR
vs. PLDT, GR No. 140230, 15 Dec 2005; CIR vs. John Gotamco and Sons,
Inc., GR NO. L-31092, 27 Feb 1987; Exxonmobil Petroleum vs. CIR, GR
No. 180909, 19 January 2011
iii. As to tax rates
1. Specific
2. Ad valorem
3. Mixed
iv. As to purposes
1. General or fiscal
2. Special, regulatory, or sumptuary
v. As to scope or authority to impose
1. National internal revenue taxes
2. Local real property tax, municipal tax
vi. As to graduation
1. Progressive
2. Regressive
3. Proportionate