Tax 1 Syllabus Atty. Esther R. Ibstiez Part I — General Principles of Taxation 1 2 3 14, - Taxation, Defined ‘Theory and Basis of Taxation . Purpose of Taxation a. Primary b. Secondary . Compensatory Nature ard Extent of the Power to Tax a. Scope b. Objecs Essential Characteristics of Tax Elements of a Valid Tax Phases of Taxation Elements of the Tax System Principles of a Sound Tax System Definition of Taxation, Eminent Domain and Polic= Power |. Similarities between Taxation, Eminent Damain and Police Power . Differences between Taxation, Eminent Domain anc Police Po Classification of Taxes wer As to purpose ‘As to subject matter As to incidence As to amount As to rate As to authority Imposing the tax ‘Taxes as Distinguished from: License Tall Penalty Special Assessment Revenue Custor duties Debt Tariff Subsidy Public Finance15, Limitations On the Power To Tax a. Inherent Limitations (2) Public Purpose (2) International Comity (3) Territoriality (4) Non-delegation of the Power to Tax (a) Exceptions (2) Powers that cannot be Delegat sd by Cor (5) Exemption of Goveinment Agencies b. Constitutional Limitations (1) Cue Process (2) Equat Protection of law ) Uniformity (4) Progressive System of Taxation (5) Ron-impairment of contracts (6) Non-imprisonment for nonpayment of pol tax () Appropriation, revenue and tart bis must originate exclusively in the house of Representatives (8) Presidential veto (9) Presidential Power to fix tariff rates (10) Freedom of the press (11) Freedom of religion (12) Exemption from property tax of properties of religious, educational and charitable institutions (13) Tax exemption granted to a non-stock, non-profit educstionai and charitable institutions (14) No public money or property shall be used for a particular sect, 7 religious ministers, etc. (15) Grant of tax exemptions (16) Grant of power to tax to local government units (47) Money collected for a special purpose shall be considered a special fund; and (18) Exclusive appellate jurisdiction of the Supreme Court over jlidgments of Tower courts involving the legality of taxes, imposts, asszssmens, fees and penalty. 16, Doctrines/Principles In Taxation a, Doctrine of Sovereign Equality Doctrine of the Most Favored Nation Clause Doctrine of Primary JurisdictionDoctrine of Judicial Non-Interference ‘The Marshall dictum ‘The Holmes doctrine Principles of Approval of an administrative interprezation thru reenactment ‘The Prospectivity of Tax Laws doctrine ‘The Imprescriptbilty of Tax Laws National taxes are not subject to Legal Compensation The Principle of Strictissioni Juris, ‘The Doctrine of Estoppe! ‘The Doctrine of Equitable Recoupment rn. Taxpayer's Suit gos rrszeres 17, Sources of Tax Laws 18. Situs or Subjects of Taxation 1a, Factors Determinative f the Situs 19, Double Taxation Definition kinds: International Juridical double taxation, defined Methods Used In Tax Treaties to avoid Double taxation Remedies Against Double Taxation 20. Forms of Escape From Taxation 21. Tax Evasion and Tax Avoidance a. Defined b. Differentiate . Factors that Constitutes Tax Evasion Instances of Tax Evasion 22. Exemption From Taxation Defined Nature ‘Characteristics of Tax Exemption Privilege : How created Sources of Tax Exemptions Types: (1) As to creation (2) As to object (3) sto extent g. Grounds for grant of exemption