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2012 Taxation Syllabus

2012 Taxation Syllabus

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Published by Tiofilo Villanueva

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Published by: Tiofilo Villanueva on Nov 28, 2011
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11/28/2011

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SYLLABUS FOR THE 2012 BAR EXAMINATIONS
T
 AXATION
 
I. General Principles of Taxation
 A. Definition and concept of taxationB. Nature of taxationC. Characteristics of taxationD. Power of taxation compared with other powers1. Police power2. Power of eminent domainE. Purpose of taxation1. Revenue-raising2. Non-revenue/special or regulatoryF. Principles of sound tax system1. Fiscal adequacy2. Administrative feasibility3. Theoretical justiceG. Theory and basis of taxation1. Lifeblood theory2. Necessity theory3. Benefits-protection theory (Symbiotic relationship)4. Jurisdiction over subject and objectsH. Doctrines in taxation1. Prospectivity of tax laws2. Imprescriptibility3. Double taxationa) Strict senseb) Broad sensec) Constitutionality of double taxationd) Modes of eliminating double taxation4. Escape from taxation
 
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a) Shifting of tax burden(i) Ways of shifting the tax burden(ii) Taxes that can be shifted(iii) Meaning of impact and incidence of taxationb) Tax avoidancec) Tax evasion5. Exemption from taxationa) Meaning of exemption from taxationb) Nature of tax exemptionc) Kinds of tax exemption(i) Express(ii) Implied(iii) Contractuald) Rationale/grounds for exemptione) Revocation of tax exemption6. Compensation and set-off 7. Compromise8. Tax amnestya) Definitionb) Distinguished from tax exemption9. Construction and interpretation of:a) Tax laws(i) General rule(ii) Exceptionb) Tax exemption and exclusion(i) General rule(ii) Exceptionc) Tax rules and regulations(i) General rule onlyd) Penal provisions of tax lawse) Non-retroactive application to taxpayers(i) ExceptionsI. Scope and limitation of taxation1. Inherent limitationsa) Public purposeb) Inherently legislative(i) General rule(ii) Exceptions(a) Delegation to local governments
 
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(b) Delegation to the president(c) Delegation to administrative agenciesc) Territorial(i) Situs of taxation(a) Meaning(b) Situs of income tax(1) From sources within the Philippines(2) From sources without the Philippines(3) Income partly within and partly without the Philippines(c) Situs of property taxes(1) Taxes on real property(2) Taxes on personal property(d) Situs of excise tax(1) Estate tax(2) Donor’s tax(e) Situs of business tax(1) Sale of real property(2) Sale of personal property(3) VATd) International comitye) Exemption of government entities, agencies, and instrumentalities2. Constitutional limitationsa) Provisions directly affecting taxation(i) Prohibition against imprisonment for non-payment of poll tax(ii) Uniformity and equality of taxation(iii) Grant by congress of authority to the president to impose tariff rates(iv) Prohibition against taxation of religious, charitable entities, andeducational entities(v) Prohibition against taxation of non-stock, non-profit institutions(vi) Majority vote of congress for grant of tax exemption(vii) Prohibition on use of tax levied for special purpose(viii) President’s veto power on appropriation, revenue, tariff bills(ix) Non-impairment of jurisdiction of the Supreme Court(x) Grant of power to the local government units to create its own sources of revenue(xi) Flexible tariff clause(xii) Exemption from real property taxes(xiii) No appropriation or use of public money for religious purposesb) Provisions indirectly affecting taxation

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