GENERAL PRINCIPLES OF TAXATION

 
  DOCTRINE
1 Tax exempt entities
2 Equality in taxation
3 Refunds and set-off
4 Power to tax and its limitations
5 Tax evasion vs. Tax avoidance
6 Tax credit vs. Tax deduction
7 Double Taxation
8 Tax exemptions in general
9 Direct taxes vs. Indirect taxes
10 Uniformity in taxation, Priniples of a sound taxation system
11 Character of the power of taxation
12 Tax amnesty vs. Tax exemption
13 Stages or aspects of taxation
14 Law that allows taxes to be paid in kind

  TAX REMEDIES
 
  DOCTRINE
1 Appeals to the Court of Tax Appeals
2 Tax refunds
3 Compromise
4 Assessment & pre-assesment notice
5 Revised Rules of the Court of Tax Appeals
6 Organization and Function of the Bureau of Internal Revenue
7 Prescription
8 False or fraudulent return
9 Legal remedies of a tax payer
10 Customs remedies
11 Tax deficiency
12 Inquiries made into bank deposits
13 Remedies in general
14 Legal requirements to entitle person reporting fraud to reward
15 Criminal action against violation of the tax code
16 Suspension of the running of statute of limitations
17 Waiver of the statute of limitation
18 Abatement or cancellation of tax liability
19 Appeal from the City Board of Assesment Appeal
20 Collecting Tax Liabilities of an Estate
21 Delinquent Revenue Taxes
22 Garnishment
23 Powers of the Commissioner of Internal Revenue

  REAL PROPERTY TAXATION

 
  DOCTRINE
Properties exempt from Real Property Taxes under the Local
1
Government Code
2 Machinery and Equipment Installed By Leasee
3 Tax on Idle Lands in Subdivisions
4 Tax delinquency in auction sale
5 Other real property taxes
6 How real property is assessed
7 Fundamental principles governing real property taxation

  LOCAL GOVERNMENT TAXATION

 
  DOCTRINE
1 Power of Taxation as exercised by the Local Government
Procedure for the effectivity of tax ordinances and revenue measures:
2
Mandatory public hearing
3 Professional Tax (Local government)
Limitation on the exercise of taxation powers by Local Government
4
Units
5 Protest of Assessment
6 Situs of the tax
7 Authority to grant tax exemption privilege
8 Local government units collection of taxes