UST GOLDEN NOTES 2011

GENERAL PRINCIPLES

NATIONAL INTERNAL REVENUE CODE

Ad Valorem Tax
Administrative Feasibility
Benefits-Protection Theory
Capitalization
Characteristics
Compensation
Compromise
Constitutional Limitations
Direct Tax
Doctrine Of Equitable Recoupment
Doctrine Of Imprescriptibility
Doctrine Of Mobilia Sequuntur Personam
Doctrine Of Prospectivity
Double Taxation
Due Process Clause
Equal Protection Of The Law
Equality
Equity
Excise / Privilege Tax
Fiscal Adequacy
Flexible Tariff Clause
General/Fiscal Or Revenue
Gross Taxation
Impact Of Taxation
Incidence Of Taxation
Indirect Tax
Inherent Limitations
International Comity
Lifeblood Theory
Local Or Municipal Tax
National Tax
Net Taxation
Payment
Personal/Poll Or Capitation Tax
Principle Of Equality
Progressive Tax
Property Tax
Proportional
Refund
Regressive Tax
Situs Of Taxation
Special / Regulatory Or Sumptuary
Specific
Strict Construction Rule
Tax Administration
Tax Amnesty
Tax Avoidance
Tax Evasion
Tax Exemptions
Tax Legislation
Taxation
Taxes
Theoretical Justice
Transformation
Uniformity

340

36
5
6
11
4
12
13
22
36
13
7
19
7
7
30
30
22
22
36
5
29
36
36
10
10
36
15
20
6
36
36
36
33
36
31
36
36
36
33
36
18
36
36
14
33
13
10
10
11
33
1
34
5
11
22

Ability To Pay
Actual Distraint
Allowable Deductions
Assessment
Automatic Zero-Rated Transaction
Benefits-Protection Theory
Calendar Year Period
Capital Asset
Capital Gain
Capital
Civil Actions
Claim Of Right Doctrine
Collection
Compensation Income
Compromise Penalty
Compromise
Constructive Distraint
Corporation
Creditable Withholding Tax
Criminal Actions
De Minimis Benefits
Deductions From Gross Income
Deficiency Tax
Delinquency Tax
Distraint
Donation
Donations Inter Vivos
Donations Mortis Causa
Donors Tax
Economic-Benefit Principle
Effectively Zero-Rated Transaction
Estate Tax
Estate
Final Withholding Tax
Fiscal Year Period
Flow Of Wealth Test
Forfeiture
Formal Letter Of Demand
Fringe Benefit
Fringe Benefit
General Professional Partnership
Global System Of Taxation
Government Remedies
Gross Estate
Gross Gifts
Gross Income Taxation
Gross Income
Income Tax
Income Tax
Income
Individual Taxpayers
Inheritance Tax
Jeopardy Assessment
Judicial Remedies
Large Taxpayer
Levy

125
215
79
190
160
125
39
53
54
46
207, 225
47
206
51
222
220
216
41
118
208, 227
105
79
193
193
215
144
124
124
144
47
160
124
43
118
39
47
219
201
102
52
43
37
214
126
147
49
49
37
45
46
39
124
193
225
234
217

TAXATION TEAM:
ADVISER: ATTY. PRUDENCE ANGELITA A. KASALA; SUBJECT HEAD: RODOLFO N. ANG, JR.
ASST. SUBJECT HEADS: EDISON U. ORTIZ & VANESSA ROSE S. HERNANDEZ;
MEMBERS: JOSE DUKE BAGULAYA, CHARLES L. GRANTOZA, CHRISTINE L. GUTIERREZ, CLARABEL ANNE R. LACSINA, DIVINE C. TEE, KEITH S. VALCOS

INDEX
Minimum Corporate Income Tax
107
Net Capital Loss Carry Over
60
Net Effect Test
47
Net Gift
148
Net Income Taxation
50
Net Income
50
Net Operating Loss Carry Over
60
Optional Standard Deduction
94
Ordinary Asset
53
Ordinary Gain
54
Passive Income
62
Personal Exemptions
95
Pre-Assessment Notice
200
Principle Of Constructive Receipt Of Income 47
Privilege Theory/State-Partnership Theory 125
Realization Test
47
Reasonable Private Benefit Plan
74
Redistribution Of Wealth
125
Royalties
66
Schedular System Of Income Taxation 37
Severance Test
47
State Partnership Theory
46
Tax Administration
231
Tax Benefit Rule
87
Tax Credit Method
155
Tax Lien
220
Tax Refund
208
Tax Return
121
Tax Return
180
Taxpayers Remedies
190
Transfer Taxes
123
Trust
43
Value-Added Tax
153
VAT-Exempt Transactions
166
Withholding Agent
119
Withholding Tax System
118

LOCAL GOVERNMENT CODE OF 1991, AS AMENDED

Business Tax
Distraint
Income Tax
Levy
Limitations On The Taxing Powers
Local Tax Ordinance
Local Taxation
Local Taxes
Local Taxing Authority
Protest Of Assessment
Real Property Tax
Residual Taxing Power
Taxing Power Of A Barangay
Taxing Power Of A City
Taxing Power Of A Municipality
Taxing Power Of A Province

54
260
254
261
253
240
236
236
240
258
265
240
251
246
246
243

TARIFF AND CUSTOMS CODE OF 1978, AS

AMENDED
Abandonment
Abatement
Appeal
Bureau Of Customs
Comparison Of Special Duties
Consumption Entry
Customs Duties
Customs Protest
Customs Seizure
Customs Valuation
Doctrine Of Hot Pursuit
Duty Drawback
Fine
Flexible Tariff Clause
Fraudulent Practices
Import Entry
Liquidation
Remedies Of The Government
Remedies Of The Taxpayer
Safeguard Measures
Smuggling
Tariff
Tariff Commission
Tax Lien

320
319
320
290
300
305
289, 298
309
310
303
312
319
319
289
316
305
308
317
318
302
310
289
291
317

JUDICIAL REMEDIES; COURT OF TAX APPEALS

Citizens Suit
Civil Cases
Court Of Tax Appeals
Criminal Cases
Doctrine Of Ripeness For Review
Double Nexus Test
Judicial Procedures
Jurisdiction
Mode Of Appeal
Motion For New Trial
Motion For Reconsideration
Taking Of Evidence
Taxpayers Suit
Transcendental Importance

ACADEMICS CHAIR: LESTER JAY ALAN E. FLORES II

UNIVERSITY OF
VICE CHAIRS FOR ACADEMICS: KAREN JOY G. SABUGO & JOHN HENRY C. MENDOZA
Facultad
VICE CHAIR FOR ADMINISTRATION AND FINANCE: JEANELLE C. LEE
VICE CHAIRS FOR LAY-OUT AND DESIGN: EARL LOUIE M. MASACAYAN & THEENA C. MARTINEZ

SANTO TOMAS
de Derecho Civil

336
328
324
334
337
337
328
325
339
330
330
330
336
337

341