Professional Documents
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City, Japar B. Dimaampao took his oath of office as Associate Justice of the Court of Appeals before
President Gloria Macapagal-Arroyo.
At the age of 40, Mr. Justice Dimaampao now holds the distinction of being the youngest magistrate ever to
have been appointed to the Appellate Court.
His professional life, has been, for the most part, devoted to being an educator. Through perseverance and
diligence, he gradually gained recognition as Professor of Law. He teaches Taxation, Commercial Law and
Civil Law at the University of Santo Tomas, University of the East, Far Eastern University and Manuel L.
Quezon University. In addition, he conducts Bar Review classes in various law schools all over the country.
In 2003, Justice Dimaampao was a finalist for the Judicial Excellence Awards. He was accorded the Model
Law Professor Award by the Huwarang Pilipino Program of the Radyo ng Bayan, the privilege of being Chair
Holder of the Pedro Concepcion Professorial Chair for Commercial Law at the Far Eastern University Institute
of Law, and the honor of being distinguished as a Hall of famer of the University of the East College of Law.
In the recently-concluded 2006 Shari'a Bar Examinations, he was the Examiner in Wills and Succession.
Justice Dimaampao likewise carries the distinction of being the first and only muslim Senior State
Prosecutor, Bar Reviewer, Professor of Law of the University of Santo Tomas and Member of the University of
the Philippines Law Center, Committee on Bar Examinations in Commercial Law and Taxation. He has
published to his credit two books in taxation entitled, "Tax Principles and Remedies" and "Basic Approach to
Income Taxation".
His recent concurrent positions include, among others, being a Professorial Lecturer of the Department of
Shari'a Law and Jurisprudence of the Philippine Judicial Academy of the Supreme Court, Professor of Law at
the San Beda College Graduate School of Law and Business and Lecturer of the Mandatory Continuing Legal
Education (MCLE) in Taxation and Commercial Law.
He was educated at the University of the East where he obtained his BSBA degree in 1982 and LL.B degree
in 1987. A consistent honor student and university scholar all throughout his scholastic years, he passed the
CPA Board Examinations in 1983, at the age of 19. Too young to be given a CPA license, he took up Law
instead and passed the Bar in 1988. Having honored his Alma Mater with his admirable achievements, he
was recently honored, in return, by his selection as one of the 60 Outstanding UE Alumni in commemoration
of the University's Diamond Anniversary.
Japs, as he is fondly called by family and friends, draws strength and inspiration from his one and only
wife, Ma. Gina Perez Villapae of Mainit, Surigao del Norte.
Born on December 27, 1963 in Marawi City, Lanao del Sur, he is the 3rd son of Former Comelec
Commissioner Magdara B. Dimaampao and the late Hadja Faridah.
religious, charitable or educational purposes (Article VI, Section 28, paragraph 3); (2)
non-stock non-profit educational institutions used actually, directly and exclusively for
educational purposes. (Article XVI, Section 4(3))
In addition to national taxes, the Constitution provides for local government taxation.
(Article X, Section 5) (Article X, Section 6) Parenthetically, the Local Government Code
provides that all local government units are granted general tax powers, as well as other
revenue-raising powers like the imposition of service fees and charges, in addition to
those specifically granted to each of the local government units. But no such taxes, fees
and charges shall be imposed without a public hearing having been held prior to the
enactment of the ordinance. The levy must not be unjust excessive, oppressive,
confiscatory or contrary to a declared national economic policy (Section 186 and 187)
Further, there are common limitations to the grant of the power to tax to the local
government, such that taxes like income tax, documentary stamp tax, etc. cannot be
imposed by the local government.
II. Laws
The basic source of Philippine tax law is the National Internal Revenue Law, which
codifies all tax provisions, the latest of which is embodied in Republic Act No. 8424
(The Tax Reform Act of 1997). It amended previous national internal revenue codes,
which was approved on December 11, 1997. A copy of the Tax Reform Act of 1997,
which took effect on January 1, 1998, can be found here.
Local taxation is treated separately in this Guide. There are, however, special laws that
separately provide special tax treatment in certain situations. (See attached matrix on
special laws)
III. Treaties
The Philippines has entered into several tax treaties for the avoidance of double taxation
and prevention of fiscal evasion with respect to income taxes. At present, there are 31
Philippine Tax Treaties in force.
International Tax Affairs Division of the BIR, which is under the Deputy Commissioner
for Legal and Inspection Group.
The Philippine Treaty Series, edited and annotated by Haydee Yorac and published by
Law Publishing House, University of the Philippines, is available in seven (7) volumes,
covering the years 1944 to 1978 . The Philippine Treaty Index, by Benjamin Domingo,
covers the years 1978 to 1982. A copy of the Philippine Treaty Index is available in the
Department of Foreign Affairs (DFA) Library. These publications contain treaties entered
into by the Philippines. Tax privileges and exemptions granted under treaties to which
the Philippines is a signatory are recognized under Philippine tax law. Copies of treaties
entered into by the Philippines with other countries and/or international organizations,
from 1983 up to the present, are available at the DFA Library.
IV.
Administrative Material
Taxation is a governmental assessment upon property value, transactions, estates of the deceased,
licenses granting a right and/or income, and duties on imports from foreign countries. It includes all
contributions imposed by the government upon individuals for the service of the state. Taxes are
usually divided into two main classes: direct and indirect. Generally speaking, direct taxes are those
assessed against income, land or real property, and personal property, which are paid directly to the
government; whereas indirect taxes are assessed against articles of consumption, such as products
or services, but collected by an intermediary, such as a retailer.
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FATCA Issues
The Foreign Account Tax Compliance Act was issued by the IRS in response to the Hiring
Incentives to Restore Employment Act signed by President Obama in 2010. This was implemented
to ensure foreign accounts with taxable income are reported and adherence to guidelines issues
was followed by individuals with income in accounts in overseas banks.
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Taxation Law - US