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Syllabus
Income Taxation
1st Semester, A.Y. 2013-2014
Atty. Sarah Jeane Cardona
Suggested References:
Codal
National Internal Revenue Code of 1997
Annotations
Law of Basic Taxation in the Philippines, Benjamin B. Aban
Basic Approach to Income Taxation, Justice Japar B. Dimaampao
Philippine Income Tax, Victorino C. Mamalateo
GENERAL PRINCIPLES OF TAXATION
I. Taxation
A. Definition
B. Nature of Internal Revenue Law
Hilado v. Commissioner of Internal Revenue G.R. No. L-9408, October 31, 1956
C. Scope and Nature of Taxation
Sec. 28, Art. VI, 1987 Constitution
Sison v .Ancheta, G.R. No. L-59431, July 25, 1984,
Commissioner of Internal Revenue v. Pineda, G.R. No. 22734,
September 15, 1967
Phil. Guaranty v. Commissioner of Internal Revenue, G.R. No. L-22074, April 30,
1965
Commissioner of Internal Revenue v. Algue, Inc., L-28896, Feb. 17,1988
D. Theory and Basis of Taxation
Commissioner of Internal Revenue v. Algue, Inc.,supra
Lorenzo v. Posadas, G.R. No. 43082, June 18, 1937
E. Purpose of Taxation
General / Fiscal/ Revenue
Commissioner of Internal Revenue v. Algue, Inc.,supra
PAL v. Edu, G.R. No. L-41383, August 15, 1988
Tolentino v. Secretary of Finance, G.R. No. 115455, October 30, 1995
Non-Revenue/Special or Regulatory
Osmena v. Orbos, G.R. No. 99886, March 31, 1993
Caltex v. Commission on Audit G.R. No. 92585, May 8, 1992
F. Principles of a Sound Tax System
Chavez v Ongpin, G.R. No 76778, June 6, 1990
Taganito Mining v. Commissioner of Internal Revenue, CTA Case 4702,
April 28,1995
G. Taxes Distinguished from Police Power and Eminent Domain
Republic v. Bacolod-Murcia Milling Co., Inc., et al.,G.R. No. L-1982426,
July 9, 1966
Tanada v. Angara, G.R. NO. 118295, May 2,1997
Osmena v. Orbos, supra
Lutz v. Araneta, G.R. No. 7859, December 22, 1955
II. Taxes
A. Definition
B. Essential Characteristics of Taxes
Tan v. Del Rosario, G.R. No.109289, October 3, 1994
Commissioner of Internal Revenue v. Santos, GR 119252, Aug. 18,1997
C. Taxes distinguished from other Impositions
1. Debts
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