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Taxation law review notes- Atty. Francis J. Sababan - COVERAGE OF TAXATION LAW REVIEWI.Basic Principles of Constitutional Liitations a)Due process clause which could be either substantive due process and proceduraldue process clauseb)Equal protection clause ead! r#oc Su$ar %entral vs. %ity Treasurer && S%A '( Tiu vs. %A (* S%A *+,c)Article sec. * o the */,+ %onstitution 0 non-i#pair#ent claused)Article sec. 1 0 reedo# o reli$ione)Article sec. &( 0 non-pay#ent o poll tax)Article 2 sec. &, par. & 0 3exible tari4 clause$)Article 2 sec. &, par. 0 exe#ption ro# real property tax ead! 5errera vs. 6ue7on %ity S%A *,' Abra vs. 5ernando *(+ S%A *(8 Abra 2alley vs. Aquino 1& S%A *(' 9hilippine :un$ %enter vs. 6ue7on %ity 8 S%A **/h)Article 2 sec. &, par. 8 0 quali;ed #a<ority in tax exe#ptioni)nternational double taxation % vs. Johnson (/ S%A ,+ <) Doctrine o equitable recoup#ent=)Doctrine o Set-o4 or co#pensation in taxation epublic vs. >a#bulao 8 S%A '&& Do#in$o vs. ?arlitos , S%A 88 Francia vs. A% *'& S%A +1 %altex vs. % A &(, S%A +&' 9hilex vs. % &/8 S%A ',+ II.Incoe Ta! La Section &&-&' o the @ational nternal evenue %odea) ead in the co##entaries or #a$ic notes the di4erent =inds o!*. nco#e Taxpayers&. nco#e Taxes. Sources o nco#e sec. 8& o @%- nco#e Taxpayersa) ndividualsb) %orporationc) Estates and Trusts 0-ndividuals are classi;ed esident %iti7ens sec. & A)B sec &8 A) a) @on-esident %iti7ens sec & C)B &8 A) b) && E) verseas %ontract or=ers Sec. & %)B &8 A) b) esident Aliens ev. e$. sec 1B & D)B &8 A) c) @on-esident Aliens En$a$ed in trade or business sections &1 A) *) @on-esident Aliens @ot En$a$ed in trade or business sec. &1 C) Aliens E#ployed in >ulti-@ational %orporations sec. &1 %) and ev. e$. *&-&((* Aliens E#ployed in 4shore Can=in$ nits sec &1 D) Aliens E#ployed in petroleu# Service %ontractors Subcontractors sec. &1 E)-%orporate nco#e Taxpayers Do#estic %orporations sec. & E)B and sec &+ o @% esident Forei$n %orporations sec. && 5) and &,)A @on-esident Forei$n %orporations sec. && *) and &, C)-Estates and Trusts sec. '(-'' o @% 1 Taxation law review notes- Atty. Francis J. Sababan - Di4erent Ginds o nco#e Tax*.@et nco#e Tax secs. &8 A)B &1 A) *)B &'B &+ A) C) %)B &, A) up to rd par. * and & A)&.?ross nco#e Tax secs. &1 C) ;rst part and &, C) *).Final nco#e Taxes sec. 1+ A)8.>ini#u# %orporate nco#e Tax o &H o the ?ross nco#e secs. &+ E)B &, A) &)1.#properly Accu#ulated Earnin$s Tax o *(H o its taxable inco#e sec. &/ @% ev. e$. &-&((* ptional %orporate nco#e Tax o *1H o its $ross inco#e sections &+ A) 8 th to *( th par. And &, A*) but only up to the 8 th para$raph-9roceed to section 8& and & o the @% @D% vs. %o## *1* S%A 8+& %o##. 2s. A% *&+ S%A /-Then $o to sec. / o @% %ala7ans vs. %o##. *88 S%A ''8 +-&((-Then proceed to sec. &8 A)B &1 A) *)B &1 CB%BDBEB &+ ABCB%I &, A) *)B &, A) ') and sec 1* D)-Then continue to sec &8 C *B &1 CB%BDBEI &+ D) *)-Then $o to se. &8 C) &) sec. + %o##. 2s. >annin$ '' S%A *8 Anscor vs. %o##. (* S%A *1&-Sec. &1 A) &)B &1 CB %B %B EB sec. &+ D) 8)I &, A) +) D)I & C +) a) - Then you $o to sec. &8 %B &1A )I &1 CB %B DB EB &+ D &)I &, A) +) %)I &, C 1) %) A ++*+sec. *&+ @% - Then you $o to sec. &8 D *)I &1 A) )I &1 C) last par. &+ D) 1) %hina Can= vs. %ourt o Appeals ' S%A I +-&((-pon readin$ sec. &8 D) &) read *-*///-pon readin$ sec. &+ A) $o to sec. && C) Catan$as vs. %ollector *(& 9hil. ,&& Evan$elista vs. %ollector *(& 9hil *8( eyes vs. %o##. &8 S%A */, na vs. Cautista 81 S%A +8 billos vs. %o## */ S%A 8' 9ascua vs. %o##. *'' S%A 1'( A;sco vs. %o##. (& S%A *-pon readin$ sec. &+ %) o @% see A /+ then $o to sec. & C) +) b) o @%B sec. * par o) o :?%B sec. *18 o the :?%. 9a$cor vs. Casco */+ S%A 1& >actan vs. %ebu &'* S%A ''+ :T vs. %ity o >anila 8& S%A '/&-9roceed to sections &+ D) *)B &+ D) &)B &+ D) 1) read A /+B &, A) +) b)B &, C) 1) %)B &+D) 8)B &,) A) +) d)B &, C) 1) b) >arubeni vs. % *++ S%A 1(( 9roctor ?a#ble vs. %o## *'( S%A 1'( Sa#e case 9roctor and ?a#ble on the >otion or econsideration &(8 S%A ++ onder vs. %o## *'( S%A 1+-9roceed to sec. &+D) 1)then sections &+ E) and &, A) &)-?o to sec. &, A) ) read *1-&((&-?o to sec. &, A) 8) see A /+ 2 Taxation law review notes- Atty. Francis J. Sababan - -Then see sec &, A) 1) see >arubeni vs. %o## *++ S%A 1((-9roceed to sec. &,C) 1) a) and sec & C) +) a) ead >itsubishi vs. %o## *,* S%A &*8-Then $o to sec. &/ and ev. e$. &-&((*-pon readin$ sec. & C) * and &B read sec. ,1 par e)B sec. *(,A and sec. *& o the @%-9roceed to sec. read ev. e$. -/,-then $o to sec. 8 A) *) a) see A$uinaldo vs. %o##. **& S%A *'B *(-&((&-nder Sec. 8 C) read *-&(((-pon readin$ sec. 8/ read Canas vs. %A &1 S%A &1/ and Filipina vs. %o##. *' S%A 8,(-pon readin$ sec. '(-''B read na vs. Cautista 81 S%A +8 III. Estate Ta! -Sections ,8-/+ see sec. *(8-pon readin$ sec. ,1 C) read 2idal de oces vs. 9osadas 1, 9hil. *(,Di7on vs. 9osadas 1+ 9hil 8'1-Sec. ,1 ?) co#pare with sec. *((-sec. ,1 5) co#pare with sec. ,' %)-pon readin$ sec. ,' see &-&((-pon readin$ sec. /8 see >arcos vs. Sandi$anbayan &+ S%A 8+ IV. #onors Ta! La - Sections /,-*(8 - ? and %u#ulative #ethods o ;lin$ donorKs tax returns sections // A)B *( A) *) and &-&(( - Sections *(( and ,1 /) V. Value A$$e$ Ta! - Sections *(1-**1-ead A /+-ead ACAGADA vs %o##.? *',(1'B Sept. *B &((1 VI. Ree$ies %n$er t&e Internal Re'enue Co$e -Sections &(&-&&/- *&-// 9hoenix vs %o## *8 S%A 1& Casilan vs. %o##. &* S%A *+ Labut vs. Flo<o **1 S%A &+, nion Shippin$ vs. %o## *,1 S%A 18+ %o##. vs. T>M &(1 S%A *,8 %o##. vs. 9hila#lie &88 S%A %o##. vs. %A C9 (* S%A 81 C9 vs. %o##. ' S%A ,8(-9rescription sections &( and &&& o @%B sec. */8 o the :?%B sec. &+( o the :?%B sec. *'(o Tari4 and %usto#s %ode-9rotest sec. &&, o @% and *&-// sec. */1 o :?%B &1& :?%B sec. &* o Tari4 %usto#s%ode and A +'1* VII. Local Ta!ation - Sections *&,-*/' o :?%-9roceed * st to sec. *,' read Culacan vs. %A &// S%A 88&-Then proceed to *,+-Then to *1*-*&,-nder sec. * e) read 9al#a vs. >alan$as 8* S%A 1+&-nder * h) read 9ililia vs. 9etron */, S%A ,&-nder * i) read First 5oldin$s %o. vs. batan$as %ity (( S%A ''* 3 Taxation law review notes- Atty. Francis J. Sababan - -nder * l) read Cutuan vs. :T && S%A ,(1-nder *+ read sec. */ o :?% >isa#is vs. %a$ayan de ro *,* S%A , eyes vs. San 9ablo %ity (1 S%A 1 >eralco vs. :a$una (' S%A +1( 9:DT vs. Davao %ity ' S%A 1&& - %o-relate sec. */ and *8+ o :?% - nder sec. *8( o the :?% see sec. *&1 o the nternal evenue %ode - nder sec. *1( o the :?% read the ollowin$! 9hil. >atch vs. %ebu ,* S%A // Allied Thread vs. >anila * S%A , Sipocat vs. Shell *(1 9hil. *&' loilo Cottles vs. loilo %ity *'8 S%A '(+ VIII. Real Propert( Ta! - Sections */+-&/8 - Sec. &1 :T vs. >anila 8& S%A '/& %ebu %ity vs. >actan &'* S%A ''+ IX. Tari) * Custos Co$e - Special %usto#s Duty sec. (*-(8 o T%% - e$u=ar %usto#s Duty sec. *(8 o T%% - A +'* X.Court of Ta! Appeals -A **&1 as a#ended by A /&,& 4
