1.

Nature, Scope, Classification and Essential Characteristics

The state’s power to tax is for the benefit of the people (Valencia & Roxas, 2017), for
which people under its jurisdiction is required to contribute, pay charges, and carry the
burdens and reasonable impositions by the authority of the state. Taxes are imposed on
person, property or rights, which are used and imposed for government projects, law
implementation, government expenses and other specific purposes (see Table 1A).
Unless otherwise stated in the Constitution, the powers to tax are unlimited in its range,
complete with wide extent of application and with highest degree (see Table 1B).

Taxes may be imposed by the National Government or by local governmental units

which is based on a constitutional grant. It can be imposed upon an individual or
property, any tax which does not fall within those said categories are referred to as
Excise Tax. It is a tax on the exercise of certain rights and privileges (Tabag & Garcia,
2017). Taxes can be demanded from the person who owes and shoulders the burden of
it or it can be demanded from another person who indemnify himself at the expense of
the other. Value of the taxes maybe of a fixed amount of some standard measurement
or in a fixed proportion of the value.
 In the case of Mactan Cebu International Airport Authority vs. Ferdinand J. Marcos
regarding the objection of the petitioner to pay for baseless and unjustified tax, the
petitioner claims that it is exempt from paying taxes under Section 14 of RA 6958. The
trial court dismissed the petition and ruled that the New Local Government Code of
1991 provides the express cancellation and withdrawal of exemption of taxes by
government owned and controlled corporation per Section. In this case we can see that
if there is any limitation at all, it is the sense of responsibility by the members of the law-
making body to the people that restricts its exercise.

There are essential characteristics of taxes. The imposition of taxes should not be
dependent upon the will of the taxpayer because it is an enforced contribution. It is
imposed by the legislative body but the congress makes tax laws. It is payable in
money, if not, the property is taken away to satisfy the liability. It is sold through a public
auction. The dates of the payment of taxes are fixed by law (see Table 1C).

I will apply these concepts in my future corporate and entrepreneur life. I, as a good
citizen of the Philippines, will pay taxes on time, learning that the taxes that I pay will go
to and for the betterment of the people under the jurisdiction of our laws and state.
2. Principles of Sound Tax System

According to Adam Smith’s Canons of Taxation, the fundamental principles of a

sound taxation system are fiscal adequacy, equality of theoretical justice and
administrative feasibility (see Table 2A).
 Fiscal adequacy states that the sources of tax revenue should coincide with and
approximate needs of government expenditures. The sources of revenue should be
sufficient and elastic to meet the demands of public expenditures. An ideal budget to
achieve fiscal adequacy is a balance between government revenue and government
expenses. A balances budget is achieved when revenue equals the expenditures

In theoretical justice, the tax system should be fair to the average taxpayer and
based upon his ability to pay. Since the Constitution provides that taxation must be
equitable, a tax measure that violates equality or theoretical justice would make such
tax measure null and void.

Applying the theoretical justice principle in the case of United States vs. Juan
Sumulong, uniformity requirement is not violated where a license tax is imposed upon
hotels and the amount required to be paid is graduated by the number of rooms which
may be devoted to the accommodation of public.

Administrative feasibility means that the tax system should be capable of being
properly and efficiently administered by the government and enforced with the least
inconvenience to the taxpayer. Their exercise should be convenient as to the place,
time and mode of payment, and not burdensome or discouraging to business.
Applications of administrative feasibility are collection of taxes at source, assigning of
duly authorized banks to collect taxes, quarterly filling and payment of income taxes and
electronic filing of tax returns (see Table 2B).

In the past few years, Bureau of Internal Revenue developed and maintained a
system for electronic filing of tax returns. They named it as eFPS or Electronic Filing
and Payment System. It is convenient for the taxpayers and also environment friendly
since it is paperless.
3. Limitation on the Power of Taxation

The exercise of taxation is not absolute because it is subject to Inherent and

Constitutional Restrictions. Inherent limitations are the natural restrictions to safeguard
and ensure that the power of taxation shall be exercised by the government only for the
betterment of the people whose interest should be served, enhances and protected.
Constitutional limitations are provisions of the fundamental law of the land that restrict
the supreme, plenary, unlimited and comprehensive power to tax by the State (see
Table 3).

A violation of these inherent limitations is tantamount to taking a property without

due process of law. An example of this is in the case of Pepsi-Cola vs. the Municipality
of Tanauan. Taking of the property is in lawful exercise of the taxing power, as when the
tax is for public purpose, the rule on uniformity of taxation is observed, either the person
or property taxed is within the jurisdiction of the government levying the tax and in the
assessment and collection of certain kinds of taxes notice and opportunity for hearing
are provided. Tax is without discrimination but subject to reasonable classification.

According to Tabag and Garcia, tax exemption, such as “grant of franchise” may be
revoked by another law as it is specifically provided in the Constitution that the grant of
any franchise is always subject to amendment, alteration, or repeal by the Congress
when the common good so requires. In the recent news, President Rodrigo Duterte
says that he will file a complaint with Congress against ABS-CBN for swindling, thus
blocking its grant or renewal of franchise.
4. Tax Evasion vs. Tax Avoidance

There are two ways to escape tax burdens, the first is through unlawful means or tax
evasion and the second is through lawful means or tax avoidance. According to Shultz
and Harris, a tax evader breaks the law while the tax avoidance sidesteps it. The
doctrine of escape from taxation permits the taxpayers to minimize, not escape,
payment of tax by lawful means.

Tax evasion uses illegal or unlawful means to evade the payment of tax. The law
presupposes that there is a fraud and bad faith in the part of the tax evader. These are
subject to civil penalties, criminal penalties or both. In the case of Republic of the
Philippines, the plaintiff-appellee vs. Blas Gonzales, the defendant-appellant, Bureau of
Internal Revenue discovered that the appellant have undeclared income for the two
years causing deficiency in its tax dues. Despite the demand of the Bureau of Internal
Revenue to pay its tax due, the appellant failed to pay. The appellant claims that as a
concessionaire in an American Air Base he is not subject to Philippine Tax laws. The
issue here is that is the appellant exempt from taxes or not. It was ruled out that the
appellant was not exempt from paying taxes because based on the US-Phil Military
Bases Agreement a Filipino concessionaire in an American Air Base is subject to
Philippine Income Tax. There is an indication here that there is a fraudulent intent to
cheat the government to pay its due taxes according to the Supreme Court.

In the recent news, Manny Pacquiao, who has an existing tax case, is in a
negotiation with the Bureau of Internal Revenue regarding the settlement of his tax
liability. Kim Henares, former commissioner, filed a case against him for his failure to
pay taxes amounting to almost 3 billion pesos, including charges and interest. The case
is still pending at the Court of Tax Appeals.
 Tax avoidance is also called tax minimization. This is one of the ways to escape
tax burdens, but unlike tax evasion this is a lawful way to do it. There are several forms
of tax avoidance in which the taxpayers can lawfully escape the tax burdens (see Table
4). An example of this is in the case of Heng Tong Textiles Co., Inc. (before), Philip
Manufacturing Corporation vs. Commission of Internal Revenue and the Court of Tax
Appeals, in which the Collector of Internal Revenue assessed that the petitioner has a
deficiency tax. One of the issues was whether or not it was guilty of fraud so as to
warrant the imposition of a penalty 50% on the deficiency. Tax avoidance is valid if used
by the taxpayer in good faith. The law does not forbid it and it does not constitute tax
fraud. An attempt to minimize one’s tax does not necessarily constitute fraud. It is
settled principle that a taxpayer may diminish his liability by any means which the law
permits.

One of the forms of tax shifting is the forward shifting in which the tax burden is
transferred from the manufacturer, then to the distributor and finally to the ultimate
consumer of the product. The best example of this is the value-added tax. In the recent
news, the Philippines aims to double value-added tax revenue, this is in line with the
state’s effort on the revised tax reform package. The new tax reform seeks to boost the
country’s revenues.

5. Situs of Taxation

According to Valencia and Roxas, situs of taxation refers to the place of taxation, or
the state or political unit which has jurisdiction to impose tax over its inhabitants. The
following factors are determinants to the situs of taxation: (1) Nature, kind or
classification of the tax being imposed; (2) Subject matter of the tax; (3) Source of the
income being taxed; (4) Place of excise, privilege, business or occupation being taxed;
(5) Citizenship of the taxpayer; and (6) Residence of the taxpayer. Resident Citizens are
taxed from within and outside the Philippines while the other classifications are taxed
from within the Philippines only (see Table 5).
 Double Taxation

According to Valencia and Roxas, double taxation means an act of the sovereign by
taxing twice for the same purpose in the same year upon the same property or activity
of the same person, when it should be taxed once, for the same purpose and with the
same kind of character of tax. To avoid injustice and unfairness, doubts as to whether
double taxation has been imposed should be resolved in favor of the taxpayer.

In the case of Eusebio Villanueva vs. the City of Iloilo, Iloilo imposed a municipal
license tax on tenement houses, Villanueva and the other appellees are apartment
owners from whom the city collected license taxes by virtue of the ordinance imposed
by the city government. They argued that the ordinance was unconstitutional because it
violates uniformity of taxation, this constitutes not only double taxation but treble
taxation. The Supreme Court held that there is no Constitutional prohibition against
double taxation in the Philippines. In the recent news, Singapore and Ghana signed a
Double Taxation Avoidance Agreement which aims to reduce double taxation and tax
disputes by clarifying the taxation rights on all types of income flows arising from cross-
border business between the two countries.

6. Legislation of Tax Laws

According to Valencia and Roxas, tax laws is that body of laws which codifies all
national tax laws. The Philippine Internal Revenue laws are general civil in nature;
they are neither political nor penal in nature. The Supreme Court has the exclusive
power of constructing and interpreting tax laws. As a rule, tax laws must be
constructed with view to carrying out their purpose and intent.
 The BIR commissioner issues BIR rulings on particular tax case which could be
overruled by BIR ruling of succeeding BIR commissioner. The Revenue Regulations
are issued by the Department of Finance to cover the implementing guidelines
pertaining to a particular Section of the Tax Code. The Revenue Regulations are
overruled by Court decisions upon issuance of such resolution.

There are rules that must be followed for the interpretation and application of
various tax laws. When there is ambiguity of tax laws, the rules of statutory
construction may be used to search for the legislative intent. However, when the
meaning of the law is clear, the statute must be enforced as written. Tax burdens
shall neither be imposed nor presumed beyond what the statutes expressly and
clearly state because tax statutes should be construed strictly against the
government. When the primary consideration is the legislative intent but doubts
exists in determining such intent, the doubts must be resolved liberally in favor of
taxpayers, and strictly against the taxing authority since tax laws imposed special
burden upon the taxpayer. There is no way to dispute the cardinal doctrine of
 taxation that “exemptions therefrom are highly disfavored in law and he who claims
tax exemptions must be able to justify his claim or right.” A tax statute must be
applicable and operative only upon becoming a law. Tax laws are given retroactive
effect only if there is a clear legislative intent in that regard. The Tax Code is a
special law in relation to the Civil Code. Whenever there is a conflict between the
Tax Code and the Civil Code, the former shall prevail over the latter.

7. Impact of Taxes in Nation Building

Bureau of Internal Revenue's vision and mission is "The Bureau of Internal Revenue
is an institution of service excellence and integrity. We collect taxes through just
enforcement of tax laws for nation building and the upliftment of the lives of Filipinos.”
The BIR’s plan has as its focus to improve services to taxpayers, to increase voluntary
compliance, and to enforce laws against those who do not comply.

First, attain collection targets and sustain collection growth. Being mandated by law
to collect taxes, BIR’s collection target for taxable year 2016 is set at P2.025 trillion. The
BIR continues to improve its ability to achieve the targets set by the government.
Second, improve taxpayer satisfaction and compliance. The BIR aims to gather
information through consultation, meetings and dialogue with the community to identify
improvements and recommendations for amendments to the law. Third, strengthen
good governance. BIR aims to enhance its performance through monitoring and
evaluating of processes. Fourth, improve assistance and enforcement processes. The
BIR will make use of services that will ease the process for taxpayers to comply with
their obligations. On the other hand, the BIR will also employ enforcement activities to
identify and pursue those who deliberately evade or avoid paying tax. Fifth, build and
deploy contemporary information technology systems, processes, and tools. Because
change is inevitable especially in the digital world, the BIR aims to maintain and
enhance its online services to replace manual and paper-based services and
processes. Sixth, improve integrity, competence, professionalism, and satisfaction of
human resources. The BIR strives to develop an organization with high levels of
integrity that fosters the observance of high professional standards and demonstrates
the values of the organization. Last, optimize management of resources. The BIR
ensures the highest standard of financial integrity, focusing on budget, asset and
records management capabilities to ensure that BIR resources deliver their results.

8. Ethical Compliance and Administration

Ethics is a standard of behavior that instructs human beings on their action in

different situations. These standards are important for relationships between the
individual and the society. Ethics are commonly mistaken for law and culturally
accepted norms. The ethical standards are established by balancing the good and
harm, respecting and protecting an individual’s rights, treating all humans fairly,
contributing to common good of society and ethical actions (see Table 9).

Tax administrators are in a powerful position because the law gives them the
authority to assess taxes, collect revenues, seize property, garnish bank accounts and
commence legal proceedings against the taxpayer. The result of this exercise of power
may result to loss of property or income and/or imprisonment of the taxpayer. As with all
professions and field of business that require human interaction and judgment, there are
ethical issues facing tax administration. These issues must be identified and dealt with,
particularly as we have noted that Tax Administrators have considerable power and that
the exercise of that power can result in the loss of some of the fundamental human
rights of the taxpayer.
 There are ethical standards for tax administers, according to the Institute of Supply
Management they should avoid the intent and appearance of unethical and
compromising practices; Avoid any professional or business activity that creates a
conflict between personal interest and the Tax Authority; Avoid soliciting or accepting
loans, money, credit or preferential discounts and the acceptance of gifts,
entertainment, favors or services; Handle confidential information with due care and
proper consideration of ethical and legal ramifications to the tax authority; Be
knowledgeable of the law and apply it impartially, consistently and in the spirit intended.

9. Organizations

1. Bureau of Internal Revenue

The Bureau of Internal Revenue is an agency of Department of Finance, they

collect more than half of the total revenues of the government. Their current
commissioner is Caesar R. Dulay. The power and duties of Bureau of Internal
Revenue are: (1) Reduction and collection of all internal revenue taxes, fees and
charges; (2) Enforcement of all forfeitures, penalties and fines connected,
including the execution of judgments in all cases decided in its favor by the Court
of Tax Appeals and the ordinary courts and; (3) It shall also give effect to the
administer supervisory and police powers conferred to it by the National Internal
Revenue Code and special laws.

One of the recent cases filed by BIR is against Mighty Corporation. Mighty
Corporation is a fully integrated tobacco company located at Malolos, Bulacan.
Its principal activities include tobacco pressing and cigarette manufacturing
according to their website. BIR is filing more cases against the said company and
they are looking at cancelling their license to operate while preparing for the tax
complaints against them. The BIR has been implementing the Internal Revenue
Stamps Integrated System on tobacco products. These ensure that the correct
excise tax on those products have been paid. They, Mighty Corporation, are
evading tax payments through the use of fake tax stamps.

2. Bureau of Customs

The Bureau of Customs is one of the lead agencies responsible for regulating
and facilitating trade, assessment and collecting import duties and taxes,
combating illegal trade and other forms of customs fraud, and devising and
managing customs management systems for trade facilitation. Its current
commissioner is Ret. Capt. Nicanor Faeldon, he is responsible for the general
administration and management of the bureau.

In relation to my previous example in the BIR case, Bureau of Customs

also stops Mighty Corporation from importing tobacco leaves and other raw
materials. They issued a preventive suspension order against the tobacco firm.
With the import ban, they would be limited to selling cigarettes in its existing
stock, as long as it secures the permission of tax authorities.
3. Local Government Tax Collecting Units

Tax law covers both national and local taxes. Local taxes are those imposed
and collected by the local government. 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 shall be
imposed without a public hearing having been held prior to the enactment of the
ordinance. There are common limitation to the grant of the power to tax to the
local governments.

There are different taxes that we pay on the local level, these are some of the
following examples: (1) Tax on transfer of real property ownership – tax imposed
on the sale donation, barter, or on any other mode of transferring ownership or
title of real property; (2) Tax on business of printing and publication – tax on the
business of persons engaged in the printing and/or publication of books, cards,
posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar
nature; (3) Franchise tax – tax on businesses enjoying a franchise, at the rate not
exceeding 50% of 1% of the gross annual receipts for the preceding calendar
year based on the incoming receipt, or realized, within its territorial jurisdiction;
(4) Professional tax – an annual professional tax on each person engaged in the
exercise or practice of his profession requiring government examination; (5)
Amusement tax – tax collected from the proprietors, lessees, or operators of
theaters, cinemas, concert halls, circuses, boxing stadia, and other places of
amusement and; (6) Tax on business – taxes imposed by cities, municipalities on
businesses before they will be issued a business license or permit to start
operations based on the schedule of rates prescribed by the local government
code, as amended.
4. Board of Investments

The Board of Investments (BOI), an agency under the Department of Trade

and Industry (DTI), is the lead investments promotion agency of the Philippines.
It is at the forefront of the government’s efforts to attract direct investments into
the country to contribute to economic growth and jobs creation, to help uplift the
general economic welfare of the Filipinos. The agency is designed to promote
inward investments and assist local and foreign investors in their venture of the
desirable areas of business, defined in the annually-prepared Investment
Priorities Plan (IPP). The BOI is mandated through the Omnibus Investments
Code to encourage investments through tax exemption and other benefits in
preferred areas of economic activity specified by the BOI in the IPP. The IPP,
formulated annually by the BOI through an inter-agency committee, with the
approval of the President, lists the priority activities for investments, containing
specific activities that can qualify for incentives.
 Process of Securing Certificate of Registration from BOI

In the recent news, Board of Investment won the second-best investment

promotion agency in the Southeast Asia and Oceana region, first being India’s
Invest India. The investment project that they have submitted received the
second highest number of votes during the evaluation process. The investment
project is names as AES Philippine Energy Storage Co. Ltd. Which is a battery-
based storage system located in Negros Occidental. This project aims to
contribute on the stability of reliable energy supply in the Visayas region.
 5. PEZA

PEZA or Philippine Economic Zone Authority is the Philippine government

agency tasked to promote investments, extend assistance, register, grant
incentives to and facilitate the business operations of investors in export-oriented
manufacturing and service facilities inside selected areas throughout the country
proclaimed by the President of the Philippines. It oversees and administers
incentives to developers/operators of and locators in world-class, ready-to-
occupy, environment-friendly, secured and competitively priced Special
Economic Zones (see Table 10C).

Table 10C. List of Proclaimed Economic Zones

From http://www.peza.gov.ph/contents/Top%20Bar/Economic%20Zones/proclaimed_list.gif

In the recent news, PEZA closes its doors to online gaming firms, they
firmed up its position to not allow online gaming firms to operate anywhere within
its accredited sites across the country. The board of directors of PEZA had a
consensus not to allow any online gambling operations, even technical support to
this activity, in PEZA-accredited buildings inside and outside Metro Manila, as
this activity is not included in the agency’s mandate. Even if the operators
acquired their licenses from Philippine Amusement and Gaming Corporation or
PAGCOR, the PEZA chief is firm with the decision not to allow them to operate
inside PEZA-accredited IT parks and buildings.

From http://images.slideplayer.com/27/9257889/slides/slide_9.jpg
References

About PEZA. (n.d.). Retrieved from PEZA: http://www.peza.gov.ph/index.php/about-peza

BIR building more cases vs Mighty Corp. (n.d.). Retrieved from

http://business.mb.com.ph/2017/04/05/bir-building-more-cases-vs-mighty-corp/

BIR may close down Mighty factory for tax evasion. (n.d.). Retrieved from
http://newsinfo.inquirer.net/889919/bir-may-close-down-mighty-factory-for-tax-evasion

BIR urged to reconsider bid to cancel Mighty’s license over tax case. (n.d.). Retrieved from
http://business.inquirer.net/228291/bir-urged-reconsider-bid-cancel-mightys-license-tax-case

BOC stops Mighty imports. (n.d.). Retrieved from

http://www.philstar.com/headlines/2017/03/15/1681284/boc-stops-mighty-imports

BOI bags 2nd best investment promotion agency in SEA, Oceana region. (n.d.). Retrieved from
http://www.canadianinquirer.net/2017/04/20/boi-bags-2nd-best-investment-promotion-
agency-in-sea-oceana-region/

Briefing, A. (2017, April 12). ASEAN Regulatory Brief: Singapore-Ghana DTA, Philippines Tax Amnesty,
and ASEAN Banking Sector Integration - ASEAN Business News. Retrieved from Aseanbriefing:
http://www.aseanbriefing.com/news/2017/04/12/asean-regulatory-brief-singapore-ghana-dta-
philippines-tax-amnesty-asean-banking-sector-integration.html

Bureau of Internal Revenue. (n.d.). Retrieved from https://efps.bir.gov.ph/eFPSFAQ.html#overview01

Bureau of Internal Revenue (Philippines) - Wikipedia. (n.d.). Retrieved from Wikipedia:

https://en.wikipedia.org/wiki/Bureau_of_Internal_Revenue_(Philippines)

Can the BIR’s 5-year plan make an impact? (n.d.). Retrieved from
http://www.grantthornton.com.ph/insights/articles-and-updates1/lets-talk-tax/can-the-birs-5-
year-plan-make-an-impact/

Caraballo, M. U. (2017, April 18). Pacquiao seeks settlement of tax case - The Manila Times Online.
Retrieved from Manilatimes: http://www.manilatimes.net/pacquiao-seeks-settlement-tax-
case/322741/

Customs suspends Mighty import accreditation. (n.d.). Retrieved from http://news.abs-

cbn.com/business/03/14/17/customs-suspends-mighty-import-accreditation

Ethics in Tax Administration. (n.d.). Retrieved from

https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&cad=rja&uact=8&sqi=
2&ved=0ahUKEwjKmqqShc7TAhUGObwKHVbsAHEQFggtMAI&url=http%3A%2F%2Farchive.caric
om.org%2Fjsp%2Fcommunity%2Fcota%2Fgeneral_assembly%2F20_cota%2Fethical_aspects_tax
_admin.ppt&us

File:DTI organizational chart.jpg. (n.d.). Retrieved from

http://en.wikipilipinas.org/index.php/File:DTI_organizational_chart.jpg
G.R. No. L-19737. (n.d.). Retrieved from Lawphil:
http://www.lawphil.net/judjuris/juri1968/aug1968/gr_l-19737_1968.html

G.R. No. L-31156. (n.d.). Retrieved from Lawphil:

http://www.lawphil.net/judjuris/juri1976/feb1976/gr_31156_1976.html

Guide to Philippines Tax Law Research - Bureau of Internal Revenue. (n.d.). Retrieved from
https://www.bir.gov.ph/index.php/rulings-and-legal-matters/guide-to-philippines-tax-law-
research.html

Harris, S. &. (n.d.). American Public Finance.

Justhomeworks. (2013, July 31). Basic Principles of Sound Tax System. Retrieved from Justhomeworks:
http://www.justhomeworks.com/2013/07/basic-principles-of-sound-tax-system.html

List of Local Taxes in the Philippines | Business Tips Philippines. (n.d.). Retrieved from
http://businesstips.ph/local-taxes-in-the-philippines/

Maneja, J. (n.d.). Cigest MCIAA vs Marcos | Cebu | Taxes. Retrieved from Scribd:
https://www.scribd.com/document/247995061/Digest-MCIAA-vs-Marcos

Mighty Corporation | Towards 7 DECADES of progress and beyond. (n.d.). Retrieved from Mightycorp:
http://mightycorp.com.ph

Nabus, G. A. (n.d.). Villanueva v City of Iloilo | Apartment. Retrieved from Scribd:

https://www.scribd.com/doc/125863401/Villanueva-v-City-of-Iloilo

Officials want online gambling out of PEZA-accredited buildings. (n.d.). Retrieved from
http://news.mb.com.ph/2017/04/23/officials-want-online-gambling-out-of-peza-accredited-
buildings/

PEZA closes its doors to online gaming firms. (n.d.). Retrieved from
http://www.philstar.com/business/2017/04/24/1693174/peza-closes-its-doors-online-gaming-
firms

Philippine Board of Investments. (n.d.). Retrieved from Tripleiconsulting:

http://www.tripleiconsulting.com/board-of-investments/

Republic v. Gonzales. (n.d.). Retrieved from Scribd:

https://www.scribd.com/document/155212958/Republic-v-Gonzales-docx

Tabag, E. D., & Garcia, E. (2017). Income Taxation. Quezon City: MaxCor Publishing House Inc.

Tax Mates 3. Rule of Uniformity and Equity in Taxation. (2009, October 12). Retrieved from Taxmates:
http://taxmates.blogspot.com/2009/10/3-rule-of-uniformity-and-equity-in.html

Tax reform in the Philippines seeks to boost state revenues | Philippines 2017 | Oxford Business Group.
(2017, April 28). Retrieved from Oxfordbusinessgroup:
http://www.oxfordbusinessgroup.com/news/tax-reform-philippines-seeks-boost-state-revenues
Valencia, E. G., & Roxas, G. F. (2017). Income Taxation: Principle and Laws with Accounting Applications
(7th ed.). (S. M. Saboy, & O. A. Valencia, Eds.) Valencia Educational Supply.