Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Look up keyword or section
Like this
44Activity

Table Of Contents

A. In General
Taxable Income
Fisher vs. Trinidad
Limpan Investment Corporation vs. Commissioner of Internal Revenue
Conwi vs. Court of Tax Appeals
B. General Principles
C. Income Tax on Individuals
Definitions
Resident citizens and resident aliens
Garrison vs. Court of Appeals
Non-resident citizens
BIR Ruling 33-00
Non-resident aliens engaged in business in the Philippines
Head of Family
Dependent
Kind of Income and Income Tax of Individuals
Tax Formula
RR 2-82
RR 8-98
RR 13-99
RR 14-2000
Personal and Additional Exemptions
Change of Status
Personal Exemption Allowable to Nonresident Alien Individuals
Optional Standard Deduction
Premium Payments on Health and/or Hospitalization Insurance
Tax on Non-Resident Aliens
Engaged in business in the Philippines
Not engaged in business in the Philippines
Special Aliens
D. Definitions
E. Corporations
Pascual vs. Commissioner of Internal Revenue
Obillos vs. Commissioner (139 SCRA 436)
Oña vs CIR (25 SCRA 74)
BIR Ruling No. 317-92
E. Income Tax Rates
F. Proprietary Educational Institutions and Hospitals
Finance Department Order # 137-87
Capital Gains from the sale of Real Property
RR No. 4-99, 9 March 1999
I. Minimum Corporate Income Tax
RR 9-98
J. Income Tax on Resident Foreign Corporations
In General
International Carrier
CIR vs. BOAC
RR 15-02
OBUs/FCDUs
RR 14-77
Branch Profit Remittance Tax
Bank of America vs. CA
CIR vs. Burroughs Ltd
Cia General de Tabacos de Filipinas vs. CIR (CTA 4141)
Cia General de Tabacos de Filipinas vs. CIR (CTA 4451)
Regional or Area Headquartes and ROHQs
Tax on Certain Incomes of Resident Foreign Corporations
Interest, Deposit Subsitutes, Royalties, FCDU, Sales of Shares
K. Income Tax on Non Resident Foreign Corporations
CIR vs. SC Johnson and Sons1
Marubeni vs. CIR
The rules
NV Reederij “Amsterdam” and Royal Interocean Lines vs. CIR
Special Non-Resident Foreign Corporations
Tax on Certain Incomes of Non-Resident Foreign Corporations
Interest on Foreign Loans
BIR Ruling 8-00
Income Covered by Tax Treaties
ITAD Ruling 102-02
Capital Gains
L. Improperly Accumulated Earnings Tax
The Manila Wine Merchants, Inc. vs. CIR
CIR vs. Tuason
Cyanamid Philippines vs. Court of Appeals
RR 2-01
BIR Ruling 25-02
M. Tax Exempt Corporations
CIR vs. V.G. Sinco Educational Corporation
Executive Order 226, Article 39
Republic Act 7916, Sections 23-25
N. Taxable Income
O. Gross Income
Inclusions
Compensation
Business Income
Gains
Rules on Capital Gains and Losses
Sale and Exchange
Interests
Filinvest Development Corporation and Filinvest Alabang, Inc. vs. CIR
RMO 63-99
Rents
Section 49, RR2
Royalties
Dividends
Section 250-256 RR2
CIR vs. CA and Soriano
General Rule
The Exception
Redemption and Cancellation
Exchange of Common and Preferred Shares
CIR vs. Manning
Wise & Co., Inc. vs. Meer
BIR Ruling 322-87
Annuities
Prizes and Winnings
Pensions
Share in GPP’s income
From whatever source
Section 50, RR2
RMC 13-80
Exclusions
Retirement benefits, pensions, gratuitites, etc
CIR vs. CA and GCL Retirement Plan
CIR vs. CA and Castaneda
Re: Request of Atty Bernardo Zialcita
Republic Act 4917
Republic Act 7833
Income Derived by Foreign Government
0 of .
Results for:
No results containing your search query
P. 1
Kiko Tax Reviewer

Kiko Tax Reviewer

Ratings:

1.0

(1)
|Views: 2,121 |Likes:
Published by Ian Layno

More info:

Published by: Ian Layno on Feb 07, 2012
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

07/05/2013

pdf

text

original

You're Reading a Free Preview
Pages 4 to 32 are not shown in this preview.
You're Reading a Free Preview
Pages 38 to 90 are not shown in this preview.

Activity (44)

You've already reviewed this. Edit your review.
1 hundred reads
1 thousand reads
Jantzen Chua liked this
sevenfivefive liked this
Ryan T. Pacabis liked this
Eins Balagtas added this note
I've skimmed through this and it seems really useful! Thanks bro!
BrickzelCatungal liked this
Tani Angub liked this

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->