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Tax _sababan's Notes.doc

Taxation law review notes - Atty. Francis J. Sababan - COVERAGE OF TAXATION LAW REVIEW I. Basic Principles of Constitutional Limitations a) Due process clause which could be either substantive due process and procedural due process clause b) Equal protection clause Read:  Ormoc Sugar Central vs. City Treasurer 22 SCRA 603

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   Taxation law review notes- Atty. Francis J. Sababan - COVERAGE OF TAXATION LAW REVIEWI.Basic Principles of Constitutional Liitations 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$o vs. ?arlitos , S%A 88  Francia vs. A% *'& S%A +1  %altex vs. % A &(, S%A +&'  9hilex vs. % &/8 S%A ',+ II.Incoe Ta! La Section &&-&' o the @ational nternal evenue %odea) ead in the co##entaries or #a$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$ed in trade or business sec. &1 C)  Aliens E#ployed in >[email protected] %orporations sec. &1 %) and ev. e$. *&-&((*  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*[email protected] 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. Ree$ies %n$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#lie &88 S%A  %o##. vs. %A  C9 (* S%A 81  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) * Custos 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