TAXATION LAW REVIEW

Atty. Viktoria Mary Antonette Villo-Murillo, CPA

Module 2 General Principles of Taxation: Part 2

Prepare for a pre-quiz. No pre-quiz, no attendance/participation.

Random (open book) discussion will follow.

Jurisprudence cut-off for 2024 Bar: June 30, 2023

Book: Taxation Law Review, Barlis (2021)

2. Construction and Interpretation of Tax Laws, Rules, and Regulations

3. Prospectivity of Tax Laws

Read: RMC 97-2021 Taxation of Social Media Influencers

4. Imprescriptibility of Taxes
5. Double Taxation
6. Tax Avoidance v. Tax Evasion
7. Prohibition on Compensation and Set-Off
8. Compromise and Tax Amnesty

Cases:
(1) CIR v. Covanta Energy, G.R. No. 203160, January 24, 2018
(2) People v. Tuyay, G.R. No. 206579, December 1, 2021
(3) BIR v. Cagang, G.R. No. 230104, March 16, 2022
(4) CIR v. Transfield, G.R. No. 211449, January 16, 2019

Additional topic:
- Exemption from Taxation

Case:
(1) LRTA v. Quezon City, G.R. No. 221626, October 9, 2019
(2) LRTA v. City of Pasay, G.R. No. 211299, June 28, 2022
(3) Philippine Heart Center v. Quezon City, G.R. No. 225409, March 11, 2020