Republic of the PhilippinesKALINGA-APAYAO STATE COLLEGECollege of LawTabuk City

SYLLABUS IN TAXATION 1Atty. Carlo Oscar P. Boacon

I. GENERAL PRINCIPLESA. Definition & Concept of Taxation1. Commissioner of Internal Revenue vs. Allegre, Inc., et al., L-28896, Feb. 17, 1988

B. Nature of Taxation

C. Characteristics of Taxation Power of Taxation as Attribute of Sovereignty1. Churchill and Tait v. Concepcion, 34 Phil 9692. CIR v. BPI, 521 SCRA 3733. Art. VI, Sec, 28 (2); Art. X, Sec. 5; Art. VI, Sec. 28. par. 2. Local Government1. Art. X, Sec. 5

D. Power of Taxation Compared with other Inherent Powers

E. Purpose of Taxation Revenue Raising Non-Revenue/Special or Regulatory/Sumptuary1. Lutz vs. Araneta, 98 Phil 148 and Osmea vs. Orbos, G.R. No. 99886, Mar. 31, 19932. In the case of Caltex Phils. Inc. vs. COA (G.R. No. 92585, May 8, 1992)

F. Principles of Sound Tax System

G. Theory and Basis of Taxation Lifeblood Theory1. Collector of Internal Revenue vs. Goodrich International Rubber Co., Sept. 6, 19652. CIR v. Pineda, 21 SCRA 105 Necessity Theory1. Phil. Guaranty Co., Inc. vs Commissioner of Internal Revenue, 13 SCRA775)

H. Doctrines in Taxation Prospectivity of Tax Laws Imprescriptibility1. CIR vs CA. G.R. No. 104171, Feb. 24, 1999 Double Taxation1. City of Baguio v. De Leon, 25 SCRA 938 Escape from Taxationa. Shiftingb. Tax Avoidancec. Tax Evasion1. Republic vs. Gonzales, 13 SCRA 638

Exemption1. Mactan Cebu International Airport Authority vs., Marcos, 261 SCRA 667 (Revocation) Compensation & Set-Off2. Domingo v. Garlitos, L-18904, June 29, 19633. Philex Mining Corp. vs. CIR, 294 SCRA 687; Republic vs. Mambulao Lumber Co., 6 SCRA 622 Compromise Tax Amnesty

I. Scope & Limitations of Taxation Inherent Limitationsi. Public Purpose1. Planters Products, inc., v. Fertiphil Corporation, 548 SCRA 485 [2008]ii. Inherently LegislativeExceptions:1. Art. X. Sec. 52. Basco v. PAGCOR3. MCIAA v. Marcos, 261 SCRA 6674. Art.VI, Sec. 28(2)5. Garcia vs. Executive Secretary, et. al., G.R. No. 101273, July 3, 1992iii. Territorial1. Commissioner vs. Marubeni, G.R. No. 137377, Dec.18, 2001iv. International Comityv. Exemption of Government Entities, Agencies, and Instrumentalities Constitutional Limitations

J. Stages of Taxation

K. Definition, Nature, and Characteristics of Taxes

L. Requisites of a Valid Tax

M. Tax as distinguished from other Forms of Exactions

N. Kinds of Taxes

II. NATIONAL INTERNAL REVENUE CODE of 1997 as amended (NIRC)

A. Income Taxation

1. Income Tax Systems2. B. III.