COLLEGE OF ACCOUNTANCY C-AE26, Module No.

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Second Semester | AY 2021-2022
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Course : C- AE26: Income Taxation

Module : Module No. 1: Principles of Taxation and Its Remedies Time Frame : 3

hours

A. Overview

This learning material discusses the basic principles and importance of taxation as well as
the nature and different classification of taxes.

This is relevant to Accountancy students because this will help you appreciate the
importance of TAXATION in our country, in general, and in the profession, in particular.

You will be able to achieve the desired learning outcomes by devoting time and effort in
studying this material, listening and participating actively in the online discussion, and
accomplishing the tasks assigned in the Classwork section of the Google Classroom for this
course.

B. Desired Learning Outcomes

After studying this module, you should be able to:

1. Discuss the concept of taxation and its necessity to the existence of every government;
2. Differentiate the three inherent powers of the government;
3. Determine the limitations of the power of taxation;
4. Discuss the various forms of escape from taxation;
5. Identify the nature, characteristics and classification of taxes; and,
6. Explain the system of taxation in our country.

C. Values Integration

In studying this module, it is hoped that you will be able to develop and manifest the
following UA Core Value/s:
✓ Servant Leadership

✓ Integrity
 ✓ Excellence

✓ Service Orientation

✓ Teamwork

✓ Obedience

✓ Open Communication

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D. Content/Discussion

3 INHERENT POWERS OF THE STATE

1. TAXATION is an inherent power of the State, through its law making body, to enforce
proportional contributions from its subjects in order to defray its necessary expenses.

Taxation is considered a State power, a legislative process, and a mode of

government cost distribution. The government can exercise its power of taxation
through its legislative branch (Congress and Senate). It has the power enforce
proportional contributions (in the form of taxes) from its subjects for public
purpose. It provides public services such as defense, public order and safety,
health, education and social protection among others. However, a government
cannot exist without a system of funding. Thus, it has to impose tax laws in order
for it to survive. The scope of taxation is regarded as comprehensive, plenary
and supreme. However, it is not absolute unlimited. It is subject to inherent and
constitutional limitations.

2. POLICE POWER is a general power of the State to enact laws to protect the well
being of the people. The government implements the tax laws.

3. EMINENT DOMAIN is the power of the State to take private property for public use
after paying just compensation. It could be exercised by the government and public
utility companies.

COMPARISON OF THE THREE INHERENT POWERS OF THE STATE

A. As to exercising authority
Taxation - government
Police power - government
 Eminent Domain – government and public utility companies

B. As to purpose
Taxation - for the support of the government
Police power - to protect the general welfare of the people
Eminent Domain – for public use

C. As to persons affected
Taxation - community or class of individuals
Police power - community or class of individuals
Eminent Domain – owner of the property

D. As to amount of imposition

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Taxation - unlimited ( tax is based on government needs )

Police power - limited to cover the cost of regulation
Eminent Domain – no amount imposed

E. As to importance
Taxation - most important
Police power - most superior
Eminent Domain – important

F. As to relationship with the constitution

Taxation - inferior to non impairment clause of the constitution
Police power - superior to non-impairment clause of the constitution Eminent
Domain – superior to non-impairment clause of the constitution

G. As to limitation
Taxation - constitutional and inherent limitation
Police power - public interest and due process
Eminent Domain – public purpose and just compensation

SIMILARITIES OF THE THREE POWERS OF THE STATE

1. They are all necessary attributes of the sovereignty.

2. They are all inherent to the State.
3. They are all legislative in nature.
4. They are all ways in which the State interferes with private rights and properties. 5. They
all exist independently of the Constitution and are exercisable by the government even
without Constitutional grant. However, the Constitution may impose conditions or limits
for their exercise.
 6. They all presuppose an equivalent form of compensation received by the persons
affected by the exercise of the power.
7. The exercise of these powers by the local government units may be limited by the
national legislature.

OBJECTIVES OF TAXATION

A. PRIMARY OBJECTIVE – to raise revenue in order to defray the necessary expenses of the
government

B. SECONDARY OBJECTIVES:

1. To reduce excessive inequalities of wealth

2. To protect local producers against foreign competition
3. To encourage the growth of local industries.

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LIMITATIONS OF THE POWER OF TAXATION - inherent and constitutional limitations

A. INHERENT LIMITATIONS – co exist with the power of taxation

1. Territoriality of taxation – the power of taxation is limited to its territorial

jurisdiction. The Philippine government normally provides public services within
the boundaries of the State. Thus, the government can only impose its tax laws upon
its subjects or residents within its boundaries. It cannot enforce this power upon
subjects outside its territorial jurisdiction, because it will result into encroachment
of foreign sovereignty.

2. International Comity – in the UN Convention, countries of the world agreed to one

fundamental concept of co-equal sovereignty wherein all nations are deemed equal
with one another regardless of race, religion, culture, economic condition or military
power. Thus, mutual courtesy or reciprocity between them is observes. Hence,
governments do not tax the income and properties of other governments and they
give priority to their treaty obligations over their own domestic laws. That’s why
under the National Internal Revenue Code (NIRC), the income of foreign
government and foreign government owned and controlled corporations are not
subject to income tax. Example of this is exemption from income and property taxes
of embassies or consular offices of foreign governments in the Philippines including
international organizations and their non- Filipino staff.

3. Public purpose - tax laws are created to raise revenue for public use and not for
 private interest of any person.

4. Exemption of the government – the government normally does not tax itself because
this will not raise additional funds but will only impute additional costs.

5. Non-delegation of the taxing power – the legislative taxing power is vested

exclusively in Congress and it could not be delegated to the other branches of the
government (Executive and Judicial). Although there are instances under the
Constitution, wherein local government units are allowed to exercise the power to
tax to enable them to exercise their fiscal autonomy. Also, under the Tariff and
Custom Code, the President is empowered to fix the amount of tariffs to be flexible
to trade conditions, and other cases that require expedient and effective
administration and implementation of assessment and collection of taxes

B. CONSTITUTIONAL LIMITATIONS – these are found in our Constitution.

1. Observance of due process of law – No one should be deprived of his life, liberty or
property without due process of law. Tax laws should neither be harsh or
oppressive.

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There are two aspects of due process that must be considered, namely substantive
due process and procedural due process.

2. Equal protection of the law - taxpayers should be treated equally both in terms of
rights conferred and obligations imposed.

3. Uniformity rule in taxation – taxpayers should be classified according to

commonality in attributes and the tax classification to be adopted should be based
on substantial distinction. Each class is tax differently, but taxpayers belonging to
the same class are taxed the same. For example, non-VAT taxpayers are subject to
percentage tax while VAT registered taxpayers are liable to pay Value added tax.

4. Progressive system of taxation – under this system, the tax rates increases as the tax
base increases. This is in consistent with the taxpayer’s ability to pay theory. And
this system aids in the equitable distribution of wealth to society by taxing the rich
more than the poor.

5. Non-imprisonment for non-payment of debt or poll tax. As a policy, no one shall be

imprisoned because of his poverty, and no one shall be imprisoned for mere
inability to pay debt, for as long as the debt was acquired in good faith. Debt
acquired in bad faith constitute estafa, a criminal offense punishable by
 imprisonment. The Constitutional guarantee on non-imprisonment for
non-payment of debt does not extend to non-payment of tax except poll tax
(personal, community, residency tax). Poll tax has two components – basic and
additional community tax. The Constitutional guarantee of non-imprisonment for
non-payment of poll tax applies only on the basic community tax. Thus,
non-payment of additional community tax constitutes tax evasion punishable by
imprisonment.

6. Non-impairment of the obligation and contract – the State should set an example of
good faith among its constituents. If it has granted tax exemption under a contract,
the State should honor such contract and should not cancel the same by a unilateral
government action.

7. Free worship rule - the Philippine government adopts free exercise of religion and
does not subject its exercise to taxation. Thus, the properties and revenue of
religious institutions such as tithes or offering are not subject to tax. However, this
exemption does not apply to other income that are proprietary or commercial in
nature. So, if the religious institution has other income such as rental income from
properties, they must pay the corresponding tax due on that income.

8. Exemption of religious, charitable or educational entities, nonprofit cemeteries,

churches and mosques, lands, buildings and improvements from property tax. The

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exemption applies only for properties actually, directly and exclusively used for
charitable, religious and educational purposes.

9. Non appropriation of public funds or property for the benefit of any church, sect, or
system of religion. The government should not favor any particular system of
religion by appropriating public funds or property in support thereof.

10. Exemption from taxes of the revenues and assets of non-profit, non-stock
educational institutions including grants, endowments, donations, or contributions
for educational purposes. Education is necessary in nation building. Thus the
government provides tax exemption on income and properties of the said
institutions. Likewise, it also provides special rate of 10% income tax on taxable net
income of private stock educational institutions.

11. Concurrence of a majority of all members of the Congress for the passage of a law
granting tax exemption. The grant of tax exemption must proceed only upon a valid
basis and it requires the vote of the majority of all members of the Congress.
 12. Non diversification of tax collection. Tax collections should be used only for public
purpose.

13. Non-delegation of the power of taxation. The power of taxation is vested exclusively
to the Congress. However, to have effective administration and implementation of
assessment and collection of taxes, certain aspects of the taxing process that are non
legislative in character are delegated. Thus the DOF and BIR may issue revenue
regulations, rulings, orders and circulars to clarify and interpret the application of
the law.

14. Non-impairment of the jurisdiction of the Supreme Court to review tax cases.
Notwithstanding the existence of the Court of Tax Appeals, which is a special court,
all cases involving taxes can be raised to and finally decided by the Supreme Court of
the Philippines.

15. Appropriations, revenue or tariff bills shall originate exclusively in the House of
Representative, but the Senate may propose or concur with amendments

16. Each local government unit shall exercise the power to create its own sources of
revenue and shall have a just share in the national taxes

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STAGES OF THE EXERCISE OF TAXATION POWER

1. LEVY OR IMPOSITION – it involves the enactment of a tax law by the Congress and is
called the impact of taxation. It is at this stage wherein the following matters are
determined

a. Determination of the object of taxation – persons, properties or rights

b. Setting of tax rates or the amount to be collected
c. Determining the purpose for the levy which must be public use
d. Kind of tax to be imposed
e. Apportionment of the tax between the national and local government
f. Situs of taxation
g. Method of collection
 2. ASSESSMENT AND COLLECTION - the tax law is implemented by the administrative
branch of the government. It is at this stage wherein the tax liabilities of taxpayers are
determined and collected. It is also referred to as incidence of taxation or the
administrative act of taxation.

BASIC PRINCIPLES OF A SOUND TAX SYSTEM

1. FISCAL ADEQUACY – the sources of government funds must be sufficient to cover

government costs.

2. THEORETICAL JUSTICE OR EQUITY – taxes imposed upon taxpayers must be based on

their ability to pay. Tax laws should not be oppressive, unjust or confiscatory.

3. ADMINISTRATIVE FEASIBILITY – tax laws should be capable of efficient and effective

administration to encourage compliance.

SITUS OF TAXATION – place of taxation. It serves as a frame of reference whether the tax object
is within or outside the tax jurisdiction of the taxing authority. Example of situs rules are as
follows:

a. Business tax situs – place where the business is conducted. A taxpayer operates trading
business in USA and beauty parlor in the Philippines. The trading business is not
subject to business tax because it is beyond the territorial jurisdiction of the Philippine
government, while the beauty parlor is subject to business tax.

b. Income tax situs on service. Service fees are subject to tax where they are rendered

c. Income tax on sale of goods. The gain on sale is subject to tax on the place of sale

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d. Property tax situs. Properties are taxable based on their location.

e. Personal tax situs. Persons are taxable in their place or residence.

OTHER FUNDAMENTAL DOCTRINES IN TAXATION

1. Marshall Doctrine – the power to tax is the power to destroy. Taxation power can be
used as an instrument of police power. It can used to discourage or prohibit undesirable
activities or acts. As such, taxation power carries with it the power to destroy. A good
 manifestation of this doctrine is the imposition of excessive tax on cigarettes to
discourage the smokers to promote good health.

2. Holme’s Doctrine – Taxation is not a power to destroy while the court sits. Taxation
power may be used to build or encourage beneficial activities or industries by the grant
of tax exemption. The government created Ecozones and provides tax holidays and
incentives, BMBE Laws to encourage investors and to create job opportunities for
Filipino citizens.

3. Prosperity of the tax laws. Tax laws are generally prospective in nature. A law that
retroacts is prohibited by the Constitution.

4. Non-compensation or set off. Taxes are not subject to automatic set-off or compensation.
A taxpayer cannot delay payment of tax to wait for a resolution of a lawsuit involving
his pending claim against the government.

5. Non-assignment of taxes. Tax obligations cannot be assigned or transferred to another

entity by contract.

6. Imprescriptibility in taxation. Presciption is the lapsing of a right due to passage of time.

The government’s right to collect taxes does prescribe unless the law itself provides for
such prescription. Under the NIRC, tax prescribes if not collected within 5 years from
the date of its assessment. In the absence of an assessment, tax prescribes if not
collected by judicial action within 3 years from the date is required to be filed.
However, taxes due from the taxpayer who did not file a return or those who filed
fraudulent returns do not prescribe.

7. Doctrine of estoppel. Under the doctrine of estoppel, any misrepresentation made by

one party toward another who relied on therein in good faith will be held true and
binding against that person who made the representation. The government is not
subject to estoppel. The error of any government employee does not bind the
government.

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8. Judicial non-interference. Generally, courts are not allowed to issue injunction against
the government in pursuit to collect tax as this would unnecessarily defer tax collection.

9. Strict Construction of the Law. Taxation is the rule, exemption is the exception. When tax
laws are vague, the doctrine of strict legal construction is observed. Vague tax laws are
construed against the government and in favor of the taxpayer. Vague tax exemptions
are construed against the taxpayer and in favor of the government
DOUBLE TAXATION – occurs when the same taxpayer is taxed twice by the same tax
jurisdiction for the same thing.

Elements of Double Taxation

1. Primary elements – same object

2. Secondary elements
a. Same tax type
b. Same tax purpose
c. Same taxing jurisdiction
d. Same tax period

Types of Double Taxation

1. Direct Double Taxation – occurs when all the elements of double taxation exists for both
imposition
2. Indirect double taxation – occurs when at least one of the secondary elements of double
taxation is not common for both impositions.

Remedies of Double Taxation

1. Provision of tax exemption – only one law is allowed to the tax object while the other tax
law exempts the same tax object. Example if a business transaction is already subject to
VAT, it should be exempted from percentage tax.

2. Allowing foreign tax credit – allow the tax payments made in a foreign country to be
deducted from the tax due imposed by the domestic tax law.

3. Allowing reciprocal tax treatment – provisions in tax laws imposing a reduced tax rates
or even exemption if the country of the foreign taxpayer also give the same tax
treatment to Filipino non-resident therein.

4. Entering into treaties or bilateral agreements – countries may stipulate for a lower tax
rates of their residents if they engage in transactions that are taxable by both of them.

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ESCAPE FROM TAXATION – are the means available to the taxpayer to limit or even avoid the
impact of taxation

A. Those that result to loss of government revenue

 1. Tax evasion – refers to any act or trick that tends to illegally reduce or avoid the payment
of tax. It is also known as tax dodging. Examples of this act are gross understatement of
income or overstatement of expenses, non-declaration of income and
misrepresentation of the nature or amount of transaction to take advantage of the
lower rate.

2. Tax avoidance – refers to an act or trick that reduces or totally escapes taxes by any
legally permissible means. It is also known as tax minimization. This can be done by
selection and execution of transaction that would expose the taxpayer to lower rates,
maximizing tax options, tax carry overs or tax credits, and careful tax planning.

3. Tax exemption – refers to the immunity, privilege or freedom from being subject to a tax
to which others are subject to. It is also known as tax holiday. Tax exemptions may be
granted by the Constitution, law or contract.

B. Those that do not result to loss of government revenue

1. Shifting – process of transferring tax burden to another person

a. Forward shifting – follows the normal flow of distribution (from manufacturers to

wholesalers, retailers to consumers.
b. Backward shifting – reverse of forward shifting. It is common to non-essential
commodities where buyers have considerable market power and commodities with
numerous substitute products
c. Onward shifting – any tax shifting in the distribution channel that exhibits forward
shifting or backward shifting

2. Capitalization – adjustment of the value of an asset caused by changes in tax rates

3. Transformation – this pertains to the elimination of wastes or losses by the taxpayer to

form savings to compensate for the tax imposition or increase in tax rates

TAX AMNESTY - is a general pardon granted by the government for erring taxpayers to give
them a chance to reform and enable them to have a fresh start to be part of a society with a
clean slate. It is an absolute forgiveness or waiver by the government on its right to collect and
is retrospective in application. It covers both civil and criminal liabilities.

TAX CONDONATION – is a forgiveness of tax obligation of a certain taxpayer under certain

justifiable ground. It covers only civil liabilities of the taxpayer.

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TAXES – enforced proportional contribution levied by the lawmaking body of the State to raise
revenue for public purpose. They are considered as the lifeblood of every government.

ELEMENTS OF A VALID TAX

1. Tax must be levied by the taxing power having jurisdiction over the object of taxation
2. Tax must not violate constitutional and inherent limitations
3. Tax must be uniform and equitable
4. Tax must be for public purpose
5. Tax must be proportionate in character
6. Tax is generally payable in money

CLASSIFICATION OF TAXES

A. AS TO PURPOSE

1. Fiscal or revenue tax – a tax imposed for general purpose ( income tax, VAT, percentage
tax, Donor’s tax and Estate tax )
2. Regulatory – a tax is imposed to regulate business, conduct, acts or transactions (
municipal license)
3. Sumptuary – a tax levied to achieve some social or economic objectives. ( sin taxes )

B. AS TO SUBJECT MATTER

1. Personal, poll or capitation – a tax on persons who are residents of a particular territory
( community tax)
2. Property taxes – a tax imposed on properties located within a particular territory ( real
property taxes )
3. Excise or privilege tax – a tax imposed upon performance of an act, enjoyment of
privilege or engagement in an occupation ( income tax, VAT, percentage tax, transfer
taxes)

C. AS TO INCIDENCE

1. Direct tax – when both the impact and incidence of taxation rest upon the same taxpayer.
The tax liability cannot be transferred to another person. (income tax, transfer taxes) 2.
Indirect tax – when tax is paid by another person other than the one who is intended to
pay the same. The tax liability can be transferred to another person (VAT)

D. AS TO AMOUNT

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1. Specific tax – a tax of specific amount imposed based on a unit of measurement such as
per kilo, liter, meter etc.
2. Ad valorem – a tax of a fixed proportion imposed upon the value of the tax object.

E. AS TO RATE

1. Proportional tax – fixed tax rate. Tax rate remains the same regardless of the tax base
(VAT, percentage tax, donor’s tax, estate tax)
2. Progressive or graduated tax – tax rate increases as the tax base increases. (income tax
on individual taxpayers)
3. Regressive tax – tax rate decreases as the tax base increases. It is anti-poor and violates
constitutional guarantee of progressive taxation.
4. Mixed tax – combination of the above types of tax

F. AS TO IMPOSING AUTHORITY

1. National tax – imposed by the national government. Taxes found in the NIRC. ( income
tax, estate tax, donor’s tax, VAT, percentage tax, excise tax, documentary stamp tax) 2. Local
tax – imposed by local government ( real property tax, professional tax, business taxes,
fees and charges, community tax, tax on banks and other similar financial institutions

DISTINCTION OF TAXES WITH SIMILAR ITEMS

Tax vs Revenue

Tax refers to the amount imposed by the government for public purpose. Revenue refers to all
income collection of the government which include taxes, tariffs, licenses, toll, penalties and
others.

Tax vs License fees

Tax has a broader subject than license. Tax emanates from taxation power and imposed upon
any object such as persons, properties and rights.

License fees emanates from police power and is imposed to regulate the exercise of a privilege
such as commence of a business.

Tax vs toll

Tax is a levy of the government; hence it is a demand of sovereignty. Toll is a charge for the use
of other’s properties; hence it is a demand of ownership

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Tax vs debt

Tax arises from laws while debt arises from contracts. Non-payment of tax may lead to
imprisonment, while non-payment of debt does not lead to imprisonment. Tax is not subject to
set off while debt can be set-off. Tax is payable in money while debt can be paid in kind.

Tax vs special assessment

Tax is an amount imposed upon persons, properties or privileges. Special assessment is levied
by the government on lands adjacent to a public improvements.

Tax vs tariffs

Tax is an amount imposed upon persons, properties or privileges. Tariff is amount imposed on
imported or exported commodities.

Tax vs penalty

Tax is amount imposed for the support of the government. Penalty is an amount imposed to
discourage an act. Penalty is imposed both by the government and private entities. It may arise
both from law and contract while tax arises from laws.

TAX COLLECTION SYSTEM

1. Withholding system on income tax – the payor of the income withholds or deducts the
tax on the income before releasing the same to the payee and remits it to the
government (withholding tax on compensation, expanded withholding tax and final
withholding tax)

2. Withholding system on business tax – it is deducted by the national government

agencies and instrumentalities as well as GOCCs on the purchase of goods and services
from private entities

3. Voluntary compliance system – the taxpayer himself determines his income, computes
the tax due and pay the same to the government.

4. Assessment or enforcement system – the government identifies non-compliant

taxpayers, assess their tax dues including penalties, demands taxpayer’s voluntary
compliance or enforces collections by coercive means like summary proceeding or
judicial proceeding when necessary.
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E. Assessment of Learning

For the self-regulated assessment of what you had learned from this module, please
accomplish the progress check/activity posted in our Google Classroom and submit it on or
before due date.

F. References

Banggawan, R. B. (2019). Income Taxation Laws, Principles and Applications. Baguio

City: Real Excellence Publishing.

Ampongan, O. E. (2015). CPA Review in Taxation. Iriga City, Philippines: Ampongan,

Omar Erasmo G.

De Leon, H. S., & De Leon, H. M. (2016). The Fundamentals of Taxation. Manila City,
Philippines: REX Book Store.

De Leon, H. S., & De Leon, H. M. (2016). The Law on Income Taxation (with Illustration,
Problem and Solution. Manila City, Philippines: REX Book Store.

Duncano, D. A. (2017). Easy Guide to Taxation for Entrepreneurs. Mandaluyong City:

Anvil Publishing, Inc.

Duncano, D. A. (2016). National Internal Revenue Code of 1997 As Amended Updated

with Annotations. Mandaluyong City, Philippines: Anvil Publishing, Inc.

Congratulations for having completed this module!

See you in the next module!
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