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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
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
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
RR 15-02
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
Business Income
Rules on Capital Gains and Losses
Sale and Exchange
Filinvest Development Corporation and Filinvest Alabang, Inc. vs. CIR
RMO 63-99
Section 49, RR2
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
Prizes and Winnings
Share in GPP’s income
From whatever source
Section 50, RR2
RMC 13-80
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
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Kiko Tax Reviewer

Kiko Tax Reviewer



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Published by: Ian Layno on Feb 07, 2012
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