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    The document is a syllabus for a Taxation 1 course that covers general principles of taxation including definitions of taxation, theories of taxation, purposes of taxation, principles of a sound tax system, aspects of taxation, comparison of taxation to other powers, double taxation, definition and classification of taxes, taxpayer suits, construction of tax laws, laws versus regulations, and modes of escaping taxation. Key topics include the definition and nature of taxation, theories justifying taxation such as the lifeline and necessity theories, primary and secondary purposes of taxation, principles of an effective tax system, and classifications of taxes by subject matter, incidence, amount, and authority imposing the tax.

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    TAX I SYLLABUS PART I

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    The document is a syllabus for a Taxation 1 course that covers general principles of taxation including definitions of taxation, theories of taxation, purposes of taxation, principles of a sound tax system, aspects of taxation, comparison of taxation to other powers, double taxation, definition and classification of taxes, taxpayer suits, construction of tax laws, laws versus regulations, and modes of escaping taxation. Key topics include the definition and nature of taxation, theories justifying taxation such as the lifeline and necessity theories, primary and secondary purposes of taxation, principles of an effective tax system, and classifications of taxes by subject matter, incidence, amount, and authority imposing the tax.

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    © All Rights Reserved
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    22 views3 pages

    Tax I Syllabus Overview

    Uploaded by

    Forth Bridge
    The document is a syllabus for a Taxation 1 course that covers general principles of taxation including definitions of taxation, theories of taxation, purposes of taxation, principles of a sound tax system, aspects of taxation, comparison of taxation to other powers, double taxation, definition and classification of taxes, taxpayer suits, construction of tax laws, laws versus regulations, and modes of escaping taxation. Key topics include the definition and nature of taxation, theories justifying taxation such as the lifeline and necessity theories, primary and secondary purposes of taxation, principles of an effective tax system, and classifications of taxes by subject matter, incidence, amount, and authority imposing the tax.

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    of 3

    TAX I SYLLABUS

    GENERAL PRINCIPLES OF TAXATION

    1. DEFINITION AND CONCEPTS OF TAXATION


    2. NATURE AND CHARACTERISTICS OF TAXATION
    3. THEORY AND BASIS OF TAXATION
    a. LIFEBLOOD THEORY
    b. NECESSITY THEORY
    c. BENEFITS-PROTECTION THEORY
    d. JURISDICTION OVER SUBJECTS AND OBJECTS

    “The power to tax is the power to destroy”

    CIR vs. Algue, Inc., GR No. L-28896, Feb. 17, 1988


    Roxas vs. CTA, GR No. L-25043, April 26, 1968
    Sison, Jr. vs. Ancheta, GR No. L-59431, July 25, 1984
    Tan Tiong Bio vs. CIR, GR No. L-15778
    BPI Family Savings Bank vs. CA et. Al., 330 SCRA 507, GR No. 122480, April 12,
    2000
    Cebu Portland Cement v. CTA, L-29059, 15 Dec 1987, 156 SCRA 535
    Gomez vs. Palomar, GR No. L-23645, Oct. 29, 1968

    4. PURPOSE OF TAXATION
    a. Primary Purpose
    b. Secondary/Sumptuary Purposes

    Philippine Airlines, Inc. vs. Edu, GR No. L-41383, Aug. 15, 1988
    Osmena vs. Orbos, GR No. 99886, March 31, 1993
    Caltex Phils., Inc. vs. COA, GR No. 92585, May 8, 1992

    5. PRINCIPLES OF A SOUND TAX SYSTEM


    a. Fiscal Adequacy
    b. Administrative Feasibility
    c. Theoretical Justice

    6. ASPECTS or STAGES OF TAXATION


    a. Levy
    Tan vs. Del Rosario, Jr., GR No. 109289, Oct. 3, 1994
    b. Assessment and Collection
    c. Payment
    d. Refund
    7. TAXATION COMPARED TO POLICE POWER AND EMINENT DOMAIN
    8. DOUBLE TAXATION
    a. Kinds
    b. Modes of eliminating double taxation
    i. Tax Deduction
    ii. Tax Credit
    iii. Tax Treaties (RMO No. 72-2010 dated Aug. 25, 2010 and RMO No. 8-2017 dated
    October 24, 2010)

    CIR vs. Solidbank, GR No. 148191 November 25, 2003


    Nursery Care Corporation vs. Acevedo, GR No. 180651 July 30, 2014
    Deutsche Bank AG Manila Branch vs. CIR GR No. 188660 August 19, 2013
    CIR vs. S.C. Johnson and Sons, Inc., GR No. 127105 June 25, 1999
    CIR vs. Interpublic Group of Companies, Inc., GR No. 207039 August 14, 2019
    City of Manila vs. Coca-Cola Bottlers Philippines, Inc., G.R. No. 181845, August 4,
    2009
    9. TAXES
    a. DEFINITION
    b. COMPARED TO:
    i. License Fees/Charges

    PAL vs. Edu, GR No. L-41383, Aug. 15, 1988


    Progressive Development Corporation vs. Quezon City, GR No. L-36081,
    April 24, 1989
    Ferrer, Jr. vs. Bautista, GR No. 210551 dated June 30, 2015
    ii. Special Assessment (Sec. 240, Local Government Code)

    Republic vs. Bacolod-Murcia Milling Co. Inc., GR No. L-19824-26 dated


    July 9, 1966
    iii. Toll Fees
    Diaz vs. Secretary of Finance, GR No. 193007, July 19, 2011
    iv. Customs Duties
    Garcia vs. The Executive Secretary, GR No. 101273 dated July 3, 199
    v. Debt
    a) Rule on Compensation under the Civil Code
    b) Are taxes subject to set-off?
    Francia vs. IAC, GR No. 67649 dated June 28, 1988
    Philex Mining vs. CIR, GR No. 125704 dated August 28, 1988
    Domingo vs. Garlitos, GR No. L-18994 dated June 29, 1963
    Air Canada vs. CIR, GR No. 169507 dated January 11, 2016
    c. CLASSIFICATION/KINDS OF TAXES:
    i. As to subject matter
    ii. As to incidence
    Maceda vs. Macaraeg G.R. No. 88291 May 31, 1991
    iii. As to amount
    Tan vs. Mun of Pagbilao GR No. 14264, April 30, 1963
    iv. As to rate/progression
    v. As to authority imposing the tax

    10. TAXPAYER’S SUIT


    Mamba vs. Lara, GR No. 165109 December 14, 2009
    Land Bank of the Philippines vs. Cacayuran, GR No. 191667 April 17, 2013

    11. CONSTRUCTION AND APPLICABILITY OF TAX LAWS


    CIR vs. CA, GR No. 115349 dated April 18, 1997
    Manila International Airport Authority vs. CA, GR No. 155650 dated July 20, 2006

    12. LAWS vs. REGUlATION


    Secretary of Finance vs. Philippine Tobacco Institute, Inc., GR No. 210251 dated
    April 17, 2017

    13. MODES OF ESCAPE FROM TAXATION


    a. Tax Evasion
    b. Tax Avoidance
    CIR vs. The Estate of Benigno Toda, Jr., GR No. 147188 September 14,
    2004
    Delpher Trades Corporation vs. IAC, GR No. 69259 dated January 26, 1988
    c. Tax Amnesty
    i. Nature and Benefits
    ii. Current Amnesty Law – RA No. 11213 dated Feb. 14, 2019
    d. Tax Exemption
    e. Compromise
    f. Abatement
    g. Shifting
    h. Capitalization
    i. Transformation

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