DE LA SALLE UNIVERSITY

COLLEGE OF LAW

TAXATION LAW 1
Atty. Martin Ignacio D. Mijares

Course Description
This is a course on the general principles of taxation and on the Philippine income taxation of
individuals, corporations, estates, and trusts.
Course Coverage
! General principles of taxation and of income taxation
! Income taxation of:
o Individuals;
o Corporations; and
o Estates and trusts
! Accounting periods and methods
! Withholding tax
! Organization and function of the Bureau of Internal Revenue (BIR)
Course Outline
PART I
A.

B.

C.

GENERAL PRINCIPLES OF TAXATION

Concept, Underlying Basis, and Purpose of Taxation

Aban, pp. 1-8 (see the full citation of the books at the end)
Vitug & Acosta, pp. 1-2
De Leon & De Leon, Fundamentals, pp. 1-11
Commissioner of Internal Revenue (CIR) v. Court of Tax Appeals (CTA), G.R. No. 106611,
July 21, 1994
CIR v. Algue, G.R. No. L-28896, February 17, 1988
Scope and Limitation of Taxation
Aban, pp. 8-12; 13-14
De Leon & De Leon, Fundamentals, pp. 30-55
1.
Inherent Limitations
Vitug & Acosta, pp. 3-12
Pascual v. Sec. of Public Works, G.R. No. L-10405, December 29, 1960
Valentin Tio v. Videogram Regulatory Board, et al., G.R. No. 75697, June 19, 1987
Deutsche Bank AG Manila Branch v. CIR, G.R. No. 188550, August 19, 2013
2.
Constitutional Limitations
Vitug & Acosta, pp. 12-26
Sison v. Ancheta, G.R. No. 59431, July 25, 1984
Pepsi Cola v. City of Butuan, 24 SCRA 3
Eastern Theatrical Co. v. Alfonso, 83 Phil. 852
Association of Customs Brokers v. Municipal Board of Manila, et al., 93 Phil. 107
Abra Valley College, Inc. v. Aquino, G.R. No. 39086, June 15, 1988
Principles of a Sound Tax System
Aban, p. 12
Vitug & Acosta, pp. 2-3
De Leon & De Leon, Fundamentals, pp.13-14

Atty. Martin Ignacio D. Mijares | TAXATION LAW 1

D.

E.

F.
G.

I.
J.

Aspects of Taxation
Aban, pp. 12-13
Vitug & Acosta, pp. 25-26
De Leon & De Leon, Fundamentals, p. 8
Classification of Taxes
Aban, pp. 14-28
Vitug & Acosta, pp. 26-31
De Leon & De Leon, Fundamentals, pp. 14-30
Double Taxation
Aban, pp. 113-118
De Leon & De Leon, Fundamentals, pp. 56-61
Forms of Escape from Taxation
Aban, pp. 124-128
Aban, pp. 118-124
De Leon & De Leon, Fundamentals, pp. 62-70
De Leon & De Leon, Fundamentals, pp. 71-87
CIR v. The Estate of Benigno P. Toda, Jr., G.R. No. 147188, September 14, 2004
Interpretation and Construction of Tax Statutes
Vitug & Acosta, pp. 31-39
Other Significant Doctrines in Taxation
Vitug & Acosta g, pp. 39-48
De Leon & De Leon, Fundamentals, pp. 88-100

PART II
A.

B.

INCOME TAXATION

General Principles
1.
Overview of Income Taxation
a.
History of Philippine income tax law
b.
Sources of income taxation
Revenue Administrative Order No. 2-01 (October 22, 2001)
c.
Features of our income tax law
2.
General Principles of Income Taxation
Section 23, Tax Code (unless otherwise stated, section references are to the 1997
Tax Code)
3.
Scope of Income Taxation
a.
Definition of a Taxpayer, Section 22(N), Tax Code
b.
Definition of a Person, Section 22(A), Tax Code
c. Definition of other terms, Section 22, Tax Code
Taxation of Individuals
1.
Individual Taxpayers
a.
Citizens
(1) Resident Citizens
(2) Non-resident Citizens, Section 22(E), Tax Code
b.
Alien
(1) Resident Alien
Section 22(F), Tax Code
Section 5, Revenue Regulations (Rev. Regs.) No. 2
(2) Non-resident Aliens
Section 22(G), Tax Code
Section 25(A), Tax Code
Section 25(B), Tax Code
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2.

3.

4.

Sections 5 and 6, Rev. Regs. No. 2

Tax on Citizens and Resident Aliens
a.
Tax Rate and Tax Base
Section 24(A), Tax Code
Section 31, Tax Code
b.
Minimum Wage Earner
Section 22(HH), Tax Code (as amended by Republic Act [RA] No. 9504)
Section 24(A), Tax Code
c.
Tax Rate and Tax Base for Certain Types of Income
(1) Final Income Tax on Interests, Royalties, Prizes, and Other Winnings
Section 24(B)(1), Tax Code
Section 22(Y), Tax Code
Section 22(FF), Tax Code
(2) Final Income Tax on Cash and/or Property Dividends
Section 24(B)(2), Tax Code
Section 73, Tax Code
(3) Capital Gains Tax on Sale of Shares
Section 24(C), Tax Code
Section 127(A), Tax Code
Section 22(L), Tax Code
Section 22(U), Tax Code
Rev. Regs. No. 6-2008 (April 22, 2008), as amended by Rev. Regs. No.
6-2013 (April 11, 2013)
Benguet Corporation v. CIR, CTA Case No. 5324, July 2, 1998
(4) Capital Gains Tax on Sale of Realty
Section 24(D), Tax Code
d.
Senior Citizen Law
RA No. 7432, as amended by RA No. 9257 and RA No. 9994
Tax on Non-resident Aliens Engaged in Trade or Business in the Philippines
(NRAETB)
a.
Meaning of Engaged in Trade of Business
Section 8, Rev. Regs. No. 2
Section 25(A)(1), Tax Code
b.
Tax Rate and Tax Base
Section 25(A)(1), Tax Code
Section 31, Tax Code
c.
Tax Rate and Tax Base on Certain Types of Income
(1) Cash and/or Property Dividends from a Domestic Corporation or
JointStock Company, or Insurance or Mutual Fund Company, or Regional
Operating Headquarters (ROHQ), or Share in the Distributable Net
Income of a Taxable Partnerships, Interests, Royalties, Prizes, and Other
Winnings
Section 25(A)(2), Tax Code
(2) Capital Gains on the Sale of Shares and Realty
Section 25(A)(3), Tax Code
d.
Special treatment of specific NRAETBs
Section 25(C), (D), (E), Tax Code
Tax on Non-resident Aliens Not Engaged in Trade of Business in the
Philippines (NRANETB)
Section 25(B), Tax Code
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C.

Taxation of Corporations
1.
Corporate Taxpayers
a.
Definition of a Corporation
Section 22(B), Tax Code
(1) Partnerships
Rev. Regs. No. 10-12 (June 1, 2012)
Articles 1767-1769, Civil Code of the Philippines (Civil Code)
Lorenzo Ona v. CIR, G.R. No. L-19342, May 25, 1972
Evangelista v. Collector, G.R. No. L-9996, October 15, 1957
Afisco Insurance Corporation v. CIR, G.R. No. 112675, January 25,
1999
Rizal Theatrical Co., Inc. v. CIR, CTA Case No. 3463, April 24, 1989
(2) Co-ownership
Article 484, Civil Code
Pascual v. CIR, G.R. No. 78133, October 18, 1988
b.
Domestic Corporation, Section 22(C)
c.
Foreign Corporation, Section 22(D)
d.
Resident Foreign Corporation, Section 22(H)
e.
Non-resident Foreign Corporation, Section 22(I)
2.
Tax on Domestic Corporation
a.
Definition of a Domestic Corporation
Section 22(B), (C), Tax Code
Obillos v. CIR, G.R. No. G.R. No. L-68118, October 29, 1985
b.
Tax Rate and Tax Base
Section 27(A), Tax Code
Section 31, Tax Code
c.
Passive Income
Section 27(D), Tax Code
Section 22(Y), Tax Code
d.
Proprietary Educational Institutions and Hospitals
Section 27(B), Tax Code
CIR v. St. Lukes Medical Center, Inc., G.R. No. 195909 and 195960,
September 26, 2012
e.
Government-Owner or Controlled Coporations (GOCCs)
Section 27(C), Tax Code
f.
Minimum Corporate Income Tax (MCIT)
Section 27(E), Tax Code
Rev. Regs. 9-98 (August 25, 1998), as amended by Rev. Regs. No. 12-2007
(October 10, 2007)
The Manila Banking Coporation v. CIR, G.R. No. 168118, August 28, 2006
CIR v. Philippine Airlines, G.R. No. 180066, July 7, 2009
3.
Tax on Resident Foreign Corporations
a.
Definition
Section 22(B), (C), (D), (H), Tax Code
b.
Meaning of Engaged in Trade or Business
Section 3(d), RA No. 7042 (Foreign Investments Act of 1991)
Island Power Corporation v. CIR, CTA Case No. 5922, May 17, 2004
N.V. Reederij Amsterdam and Royal Interocean Lines v. CIR, G.R. No. L46029, June 23, 1988
c.
Tax Rate and Tax Base
Section 28(A)(1), Tax Code
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Section 31, Tax Code

Tax on Certain Income
Section 28(A)(7), Tax Code
(1) Interest, Yields, Royalties
(2) FCDU Income
(3) Capital Gain from Sale of Shares
(4) Intercoporate Dividends
e.
MCIT
Section 28(A)(2), Tax Code
f.
Branch Profit Remittance Tax (BPRT)
Section 28(A)(5), Tax Code
Bank of America NT & SA v. CA, G.R. No. 103092 and 103106, July 21, 1994
g.
Special Resident Foreign Corporations
(1) International Carriers
RA No. 10378 (March 7, 2013)
Section 28(A)(3), Tax Code
CIR v. British Overseas Airways Corporation, G.R. No. L-65773-4, April
30, 1987)
Rev. Regs. No. 15-2002 (May 20, 2002)
Air Canada v. CIR, CTA EB No. 86 (August 26, 2005)
South African Airways v. CIR, G.R. No. 180356 (February 16, 2010)
Rev. Regs. No. 15-2013
(2) Offshore Banking Units (OBUs)/FCDUs
Section 28(A)(4), Tax Code
(3) Regional Area Headquarters (RHQ) and ROHQ
Section 22(DD), (EE), Tax Code
Section 28(A)(6), Tax Code
Tax on Non-Resident Foreign Corporations (NRFC)
a.
Tax Rate and Tax Base
Section 28(B)(1), Tax Code
Marubeni Corporation v. CIR, G.R. No. 76573, September 14, 1989
b.
Tax on Certain Incomes of NRFCs
Section 28(B)(5), Tax Code
c.
Special NRFCs
(1) Non-Resident Cinematographic Film Owner, Lessor or Distributor
Section 28(B)(2), Tax Code
(2) Non-Resident Owner or Lesor of Vessels Chartered by Philippine
Nationals
Section 28(B)(3), Tax Code
(3) Non-Resident Owner or Lessor of Aircraft, Machinery and Other
Equipment
Section 28(B)(4), Tax Code
Tax on estates and trusts
a.
Definition of Estates and Trusts
Articles 1440-1457, Civil Code
b.
Applicable tax
Section 60-66, Tax Code
Sections 207-213, Tax Code
CIR v. CA, G.R. No. 95022, March 23, 1992.
General Professional Partnership
Section 22(B), Tax Code
d.

4.

4.

5.

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D.

E.
F.

Concept of Income and the Realization of Income

1.
Meaning of Income
Section 32(A), Tax Code
Section 36, Rev. Regs. No. 2
Madrigal v. Rafferty, G.R. No. 12287, August 7, 1918
Eisner v. Macomber, 252 U.S. 189 (1920)
CIR v. Manila Jockey Club, Inc., G.R. Nos. L-13887 & L-13890, June 30, 1960
CIR v. Tours Specialist, G.R. No. 66416, March 21, 1990
James v. U.S., 366 U.S. 213 (1961)
2.
Realization Requirement
Section 38, Rev. Regs. No. 2
Eisner v. Macomber, supra
Helvering v. Horst, 311 U.S. 112 (1940)
3.
Other Concepts of Income
a.
Imputed Income
Section 41, Rev. Regs. No. 2
b.
Claim of Right doctrine
CIR v. Manila Electric Company, CTA EB No. 773, November 13, 2012
c.
Recovery of Capital Investment
Section 40(A)
Section 36, Rev. Regs. No. 2
d.
Windfall Receipts
Commissioner v. Glenshaw Glass, 384 U.S. 426 (1955)
Javier v. Ancheta, CTA Case No. 3393, July 27, 1983
e.
Tax Benefit Principle Recovery of Deducted Items
Section 34(E)(1) proviso
f.
Indirect Receipts Cancellation of Indebtedness and Discharge by Third
Parties
Section 50, Rev. Regs. No. 2
Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929)
Taxable Income
Section 31, Tax Code
Gross Income
1.
Inclusions
Section 32(A), Tax Code
Section 2.781(A) and (1), Rev. Regs. No. 2-98, as amended (April 17, 1998)
Section 2.78.1(A)(2), Rev. Regs. No. 2-98, as amended (April 17, 1998)
Section 2, Revenue Audit Memorandum Order (RAMO) No. 1-87 (April 23, 1987)
Section 2.78.1(A)(3), Rev. Regs. No. 2-98, as amended (April 17, 1998)
Section 73, Tax Code
Section 250-256, Rev. Regs. No. 2
Wise & Co., Inc. v. Meer, G.R. No. 48231, June 30, 1947
CIR v. CA, G.R. No. 108576, January 20, 1999
2.
Exclusions
Section 32(B), Tax Code
RA No. 10653
CIR v. CA, G.R. No. 95022, March 23, 1992
CIR v. Mitsubishi Metal Corporation, G.R. Nos. 54908 & 80041, January 22, 1990
Nippon Life Insurance Co., Inc. v. CIR, CTA Case No. 6142, February 4, 2002

Atty. Martin Ignacio D. Mijares | TAXATION LAW 1

G.

Deductions
Section 34, Tax Code
Section 36(A), Tax Code
Sections 119-120, Rev. Regs. No. 2
1.
Expenses
Section 34(A), Tax Code
a.
Business expenses
Section 34(A)(1) and (2), Tax Code
CIR v. Isabela Cultural Corporation, G.R. No. 172231, February 12, 2007
CIR v. General Foods (Phils) Inc., G.R. No. 143672, April 24, 2003
Atlas Consolidated Mining & Development Corporation v. CIR, G.R. No. L26911, January 27, 1981
Zamora v. Collector, G.R. No. L-15290, May 31, 1963
Calanoc v. Collector, G.R. No. L-15922, November 29, 1961
Gutierrez v. Collector, G.R. No. L-19537, May 20, 1965
Rev. Regs. No. 10-2002 (July 10, 2002)
b.
Interest
Section 34(B), Tax Code
Kuenzle & Streiff, Inc. v. CIR, G.R. No. L-12010, October 20, 1959
Paper Industries Corporation of the Philippines v. CA, G.R. Nos. 106949-50,
December 1, 1995
CIR v. Vda. De Prieto, G.R. No. L-13912, September 30, 1960
Rev. Regs. No. 13-2000 (November 20, 2000)
c.
Taxes
Section 34(C), Tax Code
CIR v. Lednicky, et al., G.R. No. L-18169, July 31, 1964
CIR v. Bicolandia Drug Corporation, G.R. No. 148083, July 21, 2006
d.
Losses
Section 34(D), Tax Code
Sections 93-101, Rev. Regs. No. 2
Rev. Regs. No. 12-77 (October 6, 1977)
Revenue Memorandum Order (RMO) No. 31-2009 (October 16, 2009)
BIR Ruling No. 214-2012 (March 28, 2012)
Paper Industries Corporation of the Philippines v. CA, supra
Rev. Regs. No. 14-2001 (August 27, 2001)
e.
Bad debts
Section 34(E), Tax Code
Philex Mining Corporation v. CIR, G.R. No. 148187, April 16, 2008
Philippine Refining Company v. CA, G.R. No. 118794, May 8, 1996
Rev. Regs. No. 5-99
Rev. Regs. No. 25-2002
f.
Depreciation
Section 34(F), Tax Code
Basilan Estates, Inc. v. CIR, G.R. No. L-22492, September 5, 1967
Limpan Investment Corporation v. CIR, G.R. No. L-21570, July 26, 1966
Rev. Regs. No. 12-2012
Bulletin F
Annex A, Rev. Regs. No. 19-86
g.
Depletion of oil and gas wells and mines
Section 34(G), Tax Code
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h.

H.

I.

Charitable and other contributions

Section 34(H), Tax Code
Section 25, RA No. 9500
Section 3, RA No. 9521
BIR-NEDA Regulations No. 1-82
i.
Research and development
Section 34(I), Tax Code
3M Philippines, Inc. v. CIR, G.R. No. 82833, September 26, 1988
j.
Pension trusts
Section 34(J), Tax Code
Section 118, Rev. Regs. No. 2
k.
Premium payments on health and/or hospitalization insurance
Section 34(M), Tax Code
2.
Additional requirements for deductibility
RMO No. 38-83 (November 14, 1983)
Rev. Regs. No. 12-2013 (July 12, 2013)
3.
Optional standard deduction
Section 34(L), Tax Code (as amended by RA No. 9504)
Rev. Regs. No. 2-2014
Rev. Regs. No. 2-2010 (February 18, 2010)
Sections 1 to 7, Rev. Regs. No. 16-2008 (November 26, 2008)
4.
Personal and Additional Exemptions
Section 35(A), (B), Tax Code (as amended by RA No. 9504)
Rev. Regs. No. 10-2008 (September 25, 2008)
Rev. Regs. No. 16-2008 (November 26, 2006)
5.
Change of Status
Section 35(C), Tax Code
6.
Non-deductible expenses
Section 36, Tax Code
Sections 119-122, Rev. Regs. No. 2
Esso Standard Eastern v. CIR, G.R. No. L-28508-9, July 7, 1989
Improperly Accumulated Earnings Tax (IAET)
Section 29, Tax Code
The Manila Wine Merchants, Inc. v. CIR, G.R. No. L-26145, February 20, 1984
CIR v. Tuason, G.R. No. 85749, May 15, 1989
Cyanamid Philippines, Inc. v. CA, G.R. No. 108067, January 20, 2000
Rev. Regs. No. 2-01 (February 12, 2001)
RMC No. 35-2011 (March 14, 2011)
Tax-exempt corporations and corporations taxes at preferential rates
Section 30, Tax Code
Section 27(B), (C), Tax Code
RMC No. 35-2012 (August 3, 2012)
Abra Valley Colleges v. CFI, G.R. No. L-39086, June 15, 1988
CIR v. CA, CTA and YMCA of the Philippines, G.R. No. 124043, October 14, 1998
Ateneo de Manila University v. CIR, CTA Case No. 7246 and 7293, March 11, 2010
CIR v. St. Lukes Medical Center, Inc., supra
Department of Finance (DOF) Order No. 137-87 (December 16, 1987), Sections 1-4
DOF Order No. 149-95 (November 24, 1995)
Revenue Memorandum Order No. 20-2103 (July 22, 2013), as amended by RM0 28-2013
(October 19, 2013)
PAGCOR v. BIR, et al., G.R. No. 172087, March 15, 2011
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J.

K.
L.

M.

Article 39, Executive Order 226

Sections 23 to 25, RA No. 7916
RA No. 9178
Sections 4, 86-88, RA No. 9593
RA No. 9856
Sections 3-5, 22-24 only, RA No. 10165
Dumaguete Cathedral Credit Cooperative v. CIR, G.R. No. 182722, January 22, 2010
CIR v. V.G. Sinco Educational Corp., G.R. No. L-9276, October 23, 1956
Fringe Benefits Tax (FBT)
Sections 22(AA) and 33, Tax Code
Rev. Regs. No. 3-98
RMC No. 88-2012 (December 27, 2012)
Insurance companies
Section 37, Tax Code
Capital Gains and Losses
Section 39, Tax Code
1.
Capital assets/income
Calasanz v. CIR, G.R. No. L-26284, October 9, 1986
Section 132, Rev. Regs. No. 2
2.
Ordinary assets/income
Section 22 (Z), Tax Code
Tuason v. Lingad, G.R. No. L-24248, July 31, 1974
3.
Net capital gain, net capital loss
4.
Percentage taken into account
5.
Limitation on capital loss
China Banking Corporation v. CA, G.R. No. 125508, July 19, 2000
Determination of Gain or Loss from Sale or Transfer of Property
Section 40, Tax Code
Section 136-143, Rev. Regs. No. 2
1.
Computation of gain or loss
2.
Cost or basis for determining gain or loss
3.
Exchange of property (Tax-free exchange)
a.
Definitions
Section 40(C)(6)
b.
Merger or consolidation
CIR v. Rufino, G.R. No. L-33665-68, February 27, 1987
c.
Transfer of "substantially all" the assets
d.
Transfer of property for shares of stocks
CIR v. Filinvest Development Corporation, G. R. No. 163653, July 19, 2011
BIR Ruling No. 274-87 (September 9, 1987)
e.
Administrative requirements in case of tax-free exchanges
Rev. Regs. No. 18-01 (November 13, 2001) (only Sections 3 to 6 and 9 to 12)
Revenue Memorandum Ruling No. 1-02 (April 25, 2002)
f.
Assumption of liability in tax-free exchanges
g.
Cost or basis in tax-free exchanges
h.
Business Purpose
RMC No. 40-2012 (August 3, 2012)
i.
Losses from Wash Sales of Stocks or Securities
Section 38, Tax Code
Section 131, Rev. Regs. No. 2
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N.

O.

P.
Q.

Source of income rules (Situs of taxation)

Section 42, Tax Code
CIR v. Marubeni Corporation, G.R. No. 137377, December 18, 2001
CIR v. BOAC, G.R. No. L-65773-74, April 30, 1987
CIR v. CTA and Smith Kline & French Overseas, G.R. L-54108, January 17, 1984
Philippine Guaranty Co., Inc. v. CIR, G.R. No. L-22074, April 30, 1965
Howden & Co., Ltd. v Collector, G.R. No. L-19392, April 14, 1965
Philippine American Life Insurance Company, Inc. v. CTA, CA-GR Sp. No. 31283, April 25,
1995
CIR v. Baier-Nickel, G.R. No. 153793, August 29, 2006
A. Soriano Y Cia vs. Collector, G.R. No. L-5896, August 31, 1955
Administrative Provisions
1.
Accounting Periods and Methods
Sections 43-50, Tax Code
Section 166-177, Rev. Regs. No. 2
Section 51-53, Rev. Regs. No. 2
a.
Accounting method - cash (actual or constructive) or accrual
b.
Hybrid method
Consolidated Mines, Inc. v. CTA, G.R. Nos. L-18843 & L-18844, August 29,
1974
c.
Percentage of completion method
Section 48, Tax Code
Section 44, Rev. Regs. No. 2
d.
Change of accounting period
e.
Installment basis
Bibiano V. Baas, Jr. v. CA, G.R. No. 102967, February 10, 2000
2.
Allocation of income and deductions
Section 50, Tax Code
CIR v. Filinvest Development Corporation, G. R. No. 163653, July 19, 2011
Rev. Regs. No. 2-2013 (January 23, 2013)
RMO No. 63-99 (July 19, 1999)
3.
Returns and Payment of Taxes
Rev. Regs. No. 019-11 (December 9, 2011)
a.
Individual Return
Section 51, 56, Tax Code
b.
Corporation Returns
Sections 52-56, and 59, Tax Code
Sections 75-77, Tax Code
Systra Philippines, Inc. v. CIR, G.R. No. 176290, September 21, 2007
Philam Asset Management, Inc. v. CIR, G.R. Nos. 156637 & 162004,
December 14, 2005
4.
Other income tax requirements
Section 67-72, Tax Code
Tax on estates and trusts
Sections 60-66. Tax Code
Sections 207-213. Tax Code
Withholding Tax
Section 22 (K), Tax Code
1.
Final Withholding Tax at Source
Section 57(A), Tax Code
Section 2.57.1, Rev. Regs. No. 2-98, as amended
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10

2.

3.
4.

5.

Creditable Withholding Tax

Section 57(B), Tax Code
Section 2.57.2, Rev. Regs. No. 2-98, as amended
Rev. Regs. No. 12-98 (August 14, 1998)
Return and Payment of Tax
Section 58, Tax Code
Withholding on Wages
Section 78-83, Tax Code
Section 2.78, Rev. Regs. No. 2-98, as amended
Rev. Regs. No. 1-2006 (December 29, 2005)
RMC No. 39-2012 (August 3, 2012)
Withholding Tax by Government Agencies
Section 2.57.2, Rev. Regs. No. 2-98, as amended

/nothing follows
Modes of instruction
! Recitations
! Lectures
Grading Criteria
Attendance
Class participation
Mid-term examination
Final examination
Total

5%
20%
35%
40%
100%

Students will render themselves ineligible for a passing grade if they are absent from class more
than the allowed absences for this course pursuant to applicable provisions of the DLSU
Student Handbook.
Suggested References
! NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED (TAX CODE)
! Benjamin B. Aban, LAW OF BASIC TAXATION IN THE PHILIPPINES, Latest Revised Edition,
National Books Store, Inc.
! Hector S. De Leon and Hector S. De Leon, Jr., THE FUNDAMENTALS OF TAXATION, 2012
Edition, Rex Books Store, Inc.
! Hector S. De Leon and Hector S. De Leon, Jr., THE LAW ON INCOME TAXATION, 2013
Edition, Rex Book Store
! Jose C. Vitug and Ernesto D. Acosta, TAX LAW AND JURISPRUDENCE, 2006 Edition, Rex
Book Store, Inc.
! Decisions of the Supreme Court and Court of Tax Appeals
! BIR issuances, including Revenue Regulations, Revenue Memorandum Orders,
Revenue Memorandum Circulars, BIR Rulings, and other issuances

/MDM-01102016

Atty. Martin Ignacio D. Mijares | TAXATION LAW 1

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