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Revised Part I Syllabus General Principles of Taxation
Revised Part I Syllabus General Principles of Taxation
I. GENERAL PRINCIPLES
A. Definition and Attributes of Taxation
1. Doctrine of Symbiotic Relationship
Þ CIR v. Algue, Inc., L-28896, 17 Feb. 1998, 158 SCRA 9
2. Doctrine of Unjust Enrichment as Applied to Government
Þ BPI Family Savings Bank v. CA, L-122480, 12 April 2000
B. Nature of Taxation
1. Taxation as an inherent attribute of sovereignty
2. Taxation as legislative in character
• Scope of legislative power to tax
C. Characteristics of Taxation
D. Power of taxation as distinguished from Police Power and Eminent Domain
E. Purpose of Taxation
1. Revenue
2. Non-revenue
a. Regulation
b. Promotion of General Welfare
Þ Lutz v. Araneta, 98 Phil 148; Osmena v. Orbos, 31 March 1993
c. Reduction of Social Inequity
d. Encourage Economic Growth
e. Protectionism
F. Principles of Sound Tax System
1. Fiscal Adequacy
Þ Abakada Guro v. Ermita, GR No. 168056, 01 Sept. 2005
2. Theoretical Justice – Section 28 (1) of the 1987 Constitution
a. Uniformity
Þ Abakada Guro v. Ermita, GR No. 168056, 01 Sept. 2005
b. Equitability and Progressivity
Þ Reyes v. Almanzor, 196 SCRA 322
Þ PAL v. Sec. of Finance, GR No. 115852, 25 Aug. 1994
c. Regressivity
Þ Tolentino v. Sec. of Finance & CIR, GR No. 11545, 249 SCRA 248
3. Administrative Feasibility
G. Theory and Basis of Taxation
1. Lifeblood Theory
Þ Cebu Portland Cement v. CTA, GR No. L-290059, 15 Dec. 1987, 156 SCRA 535
Page 1 of 5
Arellano University School of Law
Syllabus for Taxation Law 1
Part I: General Principles of Taxation
Under Atty. Ana C. Miranda
Tuesdays and Thursdays, 5:30 – 8:30PM
Page 2 of 5
Arellano University School of Law
Syllabus for Taxation Law 1
Part I: General Principles of Taxation
Under Atty. Ana C. Miranda
Tuesdays and Thursdays, 5:30 – 8:30PM
Page 3 of 5
Arellano University School of Law
Syllabus for Taxation Law 1
Part I: General Principles of Taxation
Under Atty. Ana C. Miranda
Tuesdays and Thursdays, 5:30 – 8:30PM
viii. President veto power on appropriation, revenue and tariff bills [Section
27 (2), Article VI]
ix. Non-impairment of jurisdiction of the Supreme Court (Section 2, Article
VIII)
x. Grant of power to the local government to create its own sources of
revenue (Section 5, Article X)
xi. Flexible Tariff Clause (Section 28, Article VI and Section 401 TCC)
xii. Exemption from real property taxes (Section 234 of LGC)
b. Provisions Indirectly Affecting Taxation
i. Due Process
Þ Kapatiran v. CIR, GR No. L-81311, 30 June 1988
Þ Reyes v. Almanzor, GR Nos. L-49839-46, 26 Apr. 1991, 196 SCRA 322
ii. Equal Protection
Þ Tiu v. CA, GR No. 127410, 20 Jan. 1999, 301 SCRA 279
Þ Ormoc Sugar Central v. Ormoc City, GR No. L-23794, 17 Feb. 1968
Þ Victoria Milling Co., Inc. v. Municipality of Victoria, GR No. L-21183, 27
Sept. 1968
iii. Religious Freedom
Þ Tolentino v. The Secretary of Finance, et al. GR No. 115455, 30 Oct. 1995
iv. Non-impairment of obligations of contracts
Þ Mactan Cebu International Airport v. Marcos, GR No. 120082, 11 Sept.
1996
Þ Meralco v. Province of Laguna, GR No. 131359, 05 May 1999
K. Stages of Taxation
L. Essential Characteristics of Taxes
M. Requisites of a Valid Tax
N. Tax against Other Forms of Exactions (Toll, License Fee, Special Assessment,
Debt)
Þ City of Ozamis v. Lumapas, GR No. L-30727, 15 July 1975, 65 SCRA 33
Þ Procter and Gamble v. Mun. of Jagna, GR No. L-24265, 28 Dec. 1979, 94 SCRA 894
Þ CIR v. Prieto, GR No. L-13912, 30 Sept. 1960, 109 Phil. 592
O. Kinds of Taxes
1. As to Object (Personal, Property and Excise)
2. As to Burden or Incidence (Direct and Indirect)
Þ Silkair v. CIR, G.R. No. 184398, 25 Feb. 2010
3. As to Tax Rates (Specific Tax, Ad Valorem Tax and Mixed)
Þ Tan vs. Municipality of Pagbilao, G.R. No. L-14264, 30 Apr. 1963
4. As to Purpose (General and Special)
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Arellano University School of Law
Syllabus for Taxation Law 1
Part I: General Principles of Taxation
Under Atty. Ana C. Miranda
Tuesdays and Thursdays, 5:30 – 8:30PM
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