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References:
Dimaampao, Tax Principles and Remedies, Income Taxation
Lim, Virginia Comprehensive Reviewer in Taxation
Domondon, Taxation Vol.1
Aban, Law of Basic Taxation
Mamalateo, Reviewer on Taxation
Recalde, A Treatise on Philippine Internal Revenue Taxes
Valencia, Income Taxation
Vitug Acosta,
Sababan, Taxation
II. National Internal Revenue Code (NIRC) of 1997, as amended
A. Income taxation
a. Conwi Vs CTA 213 SCRA 83
a) Definition
b) Nature
8. Income
a) Definition
b) Nature
c) When income is taxable
(i) Methods of Ascertaining Income
a. Networth Method
b. Expenditures Method
(ii) Realization of income
(a) Tests of realization
(b) Actual vis--vis constructive receipt
(iii) Recognition of income
(i)
Methods of accounting
Accounting Methods:
a. Cash Basis Method
b. Accrual Method
Case:
a) Fernandez Hermanos Inc Vs CIR GR No. L-21551 Sept 30, 1969
b) CIR Vs Isabela Cultural Corporation GR No. 172231 Feb 12, 2007
Tests in determining whether income is earned for tax purposes
c.2) Trusts
Kinds of Trusts
Employees Trust
Tax Treatment
Sec 22 J, 60-64 NIRC
Cases:
a) CIR Vs Visayas Electric 23 SCRA 715
b) CIR Vs CA 207 SCRA 487
c) DBP Vs COA GR No. 144516 Feb 11, 2004
Registration of Taxpayers
Sec 236 (A) NIRC
6. Person Enjoying Special Tax Treatment
a) Exempt Corporations
Exempt Individuals:
RA 9504 Minimum Wage Earners/ personal and additional exemptions
Senior Citizens
Sec 4 (b) RA 9994
Tax treaty
Case:
a. Reagan Vs CIR 30 SCRA 968
b. CIR Vs Robertson, 143 SCRA 796
Exempt Corporations:
Sec 27 , NIRC
Sec 30 A-K
Non-Stock Nonprofit Educ and Hosp Vs Proprietary NonProfict Educ and Hosp
Case:
a. CIR Vs St Lukes Medical Center GR 195909 and 195960 Sept 26,2012
Omnibus Investment Code
RA 8502 Jewelry Industry Development Act of 1998
RA 7916 as amended by RA 8748 PEZA Law
RA 9520 New Cooperative Code of 2008
Case:
a. Dumaguete Cathedral Credit Cooperative Vs CIR GR 182722, January 22,
2010
b. CIR Vs CA GR 124043 Oct 14, 1998
c. CIR Vs CA GR 115346 April 18,1997