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Taxation Law

Taxation Law

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Published by Winston Abajero

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Published by: Winston Abajero on Oct 23, 2012
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 Answers to the BAR: Taxation 1994-2006 (Arranged by Topics)
sirdondee@gmail.com
 
ANSWERS TO BAREXAMINATION QUESTIONS
IN
TAXATION LAW
*
ARRANGED BY TOPIC
*
(1994 – 2006)
Edited and Arranged by:
ROMUALDO L. SEÑERIS II
Silliman University - College of Law
From the ANSWERS TO BAR EXAMINATION QUESTIONS by the UP LAW COMPLEX & PHILIPPINE ASSOCIATIONOF LAW SCHOOLS
June 3, 2007
 Answers to the BAR: Taxation 1994-2006 (Arranged by Topics)
sirdondee@gmail.com
2
of 
73
FOREWARD
This work is NOT intended FOR SALE or COMMERCE. This work is a freeware. It may befreely copied and distributed, nevertheless, PERMISSION TO COPY from the editors is ADVISABLE to protect the interest of the ORIGINAL SOURCES/REFERENCES of thismaterial…. It is primarily intended for all those who desire to have a deeper understanding of the issues commonly touched by the Philippine Bar Examinations and its trend on specificallyon Taxation Laws. It is specifically intended for law students from the provinces who, veryoften, are recipients of deliberately distorted notes from other unscrupulous law schools andstudents.I would like to seek the indulgence of the reader for some Bar Questions which are improperlyclassified under a topic and for some topics which are improperly or ignorantly phrased, for the arranger is just a Bar Reviewee who has prepared this work while reviewing for the 2
nd
time for the Bar Exams 2007 under time constraints and within his limited knowledge of thelaw. I would like to seek the reader’s indulgence also for a number of typographical errors inthis work.
The Arranger 
 
 Answers to the BAR: Taxation 1994-2006 (Arranged by Topics)
sirdondee@gmail.com
3
of 
73
Detailed Table of Contents
GENERAL PRINCIPLES
........................................................................................................................... 8
Basic Features: Present Income Tax System(1996)
.................................................................................................... 8
Basic Stages or Aspects of Taxation(2006)
................................................................................................................ 8
Collection of Taxes: Authority;Ordinary Courts (2001)
............................................................................................... 8
Collection of Taxes:Prescription (2001)
..................................................................................................................... 8
Direct Tax vs.Indirect Tax (1994)
................................................................................................................................ 8
Direct Tax vs.Indirect Tax (2000)
................................................................................................................................ 8
Direct Tax vs.Indirect Tax (2001)
................................................................................................................................ 8
Direct Tax vs.Indirect Tax (2006)
................................................................................................................................ 9
DoubleTaxation (1997)
............................................................................................................................................... 9
DoubleTaxation: What Constitutes DT? (1996)
........................................................................................................... 9
Double Taxation; Indirect Duplicate Taxation (1997)
................................................................................................... 9
Double Taxation; License Fee vs. Local Tax(2004)
..................................................................................................... 9
Double Taxation; Methods of Avoiding DT(1997)
....................................................................................................... 9
Imprescriptibility of Tax Laws (1997)
.......................................................................................................................... 9
Power of Taxation: EqualProtection of the Law (2000)
............................................................................................ 10
Power of Taxation:Inherent in a Sovereign State (2003)
........................................................................................... 10
Power of Taxation: Legality; Local Gov’t Taxation (2003)
.......................................................................................... 10
Powerof Taxation: Legislative in Nature (1994)
........................................................................................................ 10
Power of Taxation: Limitations of the Congress (2001)
.............................................................................................10
Power of Taxation: Limitations: Passing of Revenue Bills (1997)
.............................................................................. 11
Power of Taxation: Limitations; Power to Destroy (2000)
.......................................................................................... 11
Power of Taxation: Revocation of Exempting Statutes(1997)
................................................................................... 11
Power of Taxation; Inherent in a Sovereign State(2005)
........................................................................................... 11
Power of Taxation; Legislative in Nature(1996)
........................................................................................................ 12
Purpose of Taxation; Interpretation(2004)
................................................................................................................ 12
Purpose of Taxation; Legislative inNature (2004)
..................................................................................................... 12
Rule on Set-Off or Compensationof Taxes (1996)
..................................................................................................... 12
Rule on Set-Off orCompensation of Taxes (2001)
..................................................................................................... 12
Rule on Set-Off or Compensation of Taxes (2005)
..................................................................................................... 13
Rule on Set-Off or Compensation on Taxes (2005)
.................................................................................................... 13
TaxAvoidance vs. Tax Evasion (1996)
...................................................................................................................... 13
TaxAvoidance vs. Tax Evasion (2000)
...................................................................................................................... 13
TaxExemptions: Nature & Coverage; Proper Party (2004)
........................................................................................ 13
Tax Laws; BIR Ruling; Non-Retroactivity of Rulings (2004)
....................................................................................... 14
Tax Pyramiding; Definition & Legality (2006)
............................................................................................................ 14
Taxpayer Suit; When Allowed(1996)
......................................................................................................................... 14
Uniformity in the Collectionof Taxes (1998)
............................................................................................................. 14
INCOME TAXATION
................................................................................................................................ 14
Basic: Allowable Deductions vs. Personal Exemptions (2001)
.................................................................................. 14
Basic: Meaning of Taxable Income (2000)
................................................................................................................. 15
Basic: Principle of 
MobiliaSequuntur Personam
(1994)
............................................................................................ 15
Basic: ProperAllowance of Depreciation (1998)
....................................................................................................... 15
Basic:Sources of Income: Taxable Income (1998)
.................................................................................................... 15
Basic: Tax Benefit Rule (2003)
.................................................................................................................................. 15
Basic; Basis of Income Tax (1996)
............................................................................................................................ 16
Basic; Gross Income: Define (1995)
.......................................................................................................................... 16
Basic; Income vs. Capital (1995)
............................................................................................................................... 16
Basic; Schedular Treatment vs. Global Treatment (1994)
.........................................................................................16
Compensation; Income Tax: Due to Profitable Business Deal (1995)
........................................................................ 16
Corporate: Income: Donor’s tax; Tax Liability (1996)
................................................................................................ 17
Corporate; Income Tax; Reasonableness of theBonus (2006)
.................................................................................. 17
Corporate; Income: Coverage; "Off-Line"Airline (1994)
............................................................................................ 17
Corporate; Income: Coverage; "Off-Line" Airline (2005)
............................................................................................ 17
Dividends: Disguised dividends(1994)
..................................................................................................................... 18
Dividends; Income Tax;Deductible Gross Income (1999)
......................................................................................... 18

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