Professional Documents
Culture Documents
TAXATION 1
1st Semester SY 2018-2019 (Final Revision)
Course Outline
Professor : JUDGE GIL G. BOLLOZOS, CPA
I. A. Course Description
A study of the general principles of taxation as well as the provisions relating to the
organization and function of the Bureau of Internal Revenue, and the income taxation under
the National Internal, Revenue Code (NIRC) and its related laws, including cases pertinent
thereto.
COVERAGE :
3. Meaning of taxes
a) Imprescriptibility of Taxes
o CIR vs. Ayala Securities Corp., G.R. No. L-29485, Nov. 21, 1980
7. Aspects of taxation
o Mactan Cebu International Airport vs. Marcos, 261 SCRA 667
1. Limitations classified
2. Enumeration of the limitations
10. Prohibition against taxation of religious charitable, and educational entities, etc.
a) Tax Exemption of Religious, Charitable, and Educational Entities
o Abra Valley College, Inc. vs. Aquino, G.R. No. L-39086, June 15, 1988
o National Power Corp. vs. Central Board of Assessment Appeals, G.R. No. 171470,
Jan. 30, 2009
o Lung Center of the Philippines vs. Quezon City, G.R. No. 144104, June 29, 2000
o Herrera vs. Quezon City Board of Assessment Appeals, G.R. No. L-15270, Sept. 30,
1961
o Abra Valley College Inc. vs. Aquino, G.R. No. 39086, June 15, 1988
o City Assessor of Cebu vs. Association of Benevola De Cebu, Inc., G.R. No. 152904,
June 8, 2007
o CIR vs. CA (YMCA), 298 SCRA 83
o Jesus Sacred Heart College vs. CIR, 95 SCRA 16
1. In general
2. Meaning of shifting
3. Meaning of impact of taxation
4. Meaning of incidence of taxation
5. Relations among impact, shifting, and incidence of a tax
6. Direct tax cannot be shifted
7. Kinds of shifting
8. Meaning of capitalization
9. Meaning of transformation
10. Meaning of tax evasion
a) Tax Evasion
o Yutivo Sons Hardware vs. CTA, G.R. No. L-13203, Jan. 28, 1961
o CIR vs. Estate of Benigno Toda Jr., G.R. No. 147188, Sept. 14, 2004
o CIR vs. Reyes, G.R. Nos. L-11534 and L-11558, Nov. 25, 1958
Sections 1 to 20
CASES
7
Sections 22 to 83
CASES
1. Republic vs. CTA & CIR, G.R. No. 62554-55, September 29, 1992
2. Tan vs. Del Rosario, G.R. No. 109289, October 3, 1994
- GPP vs. self-employed individual
- Global vs. Schedular
3. ING Bank N.V. vs. CIR, 763 SCRA 359 (2015)
- Sec. 29, par. (j), NIRC
- Compensation income
- Constructive receipt
- Cash basis vs. accrual method
4. Republic vs. Soriano, 752 SCRA 71 (2015)
- Capital Gains Tax on sale of real property
5. Banco de Oro vs. Republic, 745 SCRA 361 (2015)
- Secs. 24; 27; 28; & 32, NIRC
6. Fisher vs. Trinidad, 43 Phil. 973
- Stock Dividend
8
INSTRUCTIONS:
TITLE
FACTS
ISSUE/S
RULING
2. Digest of cases shall be written in your OWN HANDWRITING on a notebook with table of
contents following the listing of cases as chronologically assigned.
3. Digest of cases covering Part I (General Principles of Taxation) shall be submitted five (5) days
after the Midterm Exam and Part II (NIRC) five (5) days after the Final Exam.
4. Failure to submit the notebook within the deadline minus 10 points of the actual result of the
exam.