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REFERENCES
I.
b.
c.
d.
e.
Tax v. Toll
Sec. 153, R.A. 7160
f.
Tax v. Penalty
Secs. 247-281
g.
h.
i.
Page 1
2.
3.
4.
b.
5.
Classification of Taxes
a.
b.
c.
d.
e.
As to graduation or rate
1.
Page 2
6.
3.
Regressive
o Tolentino v. Sec. of Finance, (1995) supra.
Aspects of taxation
a.
b.
c.
7.
2.
Tax systems
a.
Classification
Sec. 28 (1), Art. VI, 1987 Constitution
Progressive system, regressive system
Progressive system v. progressive rate of tax
Tolentino v. Sec. of Finance, (1995) supra.
c.
Inherent in sovereignty
b.
ii.
c.
C.
b.
d.
International comity
e.
2.
Constitutional limitations
a.
b.
c.
i.
h.
g.
f.
e.
d.
j.
k.
Others
i.
ii.
v.
Meaning of situs
2.
3.
4.
Double Taxation
a. Meaning
o CIR v. SC Johnson and Son, Inc., 309 SCRA 87 (1999)
b.
Page 6
c.
2.
Tax evasion
Elements of tax evasion
Republic v. Gonzales, 13 SCRA 633 (1965)
Sec. 254, NIRC as amended
3.
Tax avoidance
Ways of avoiding tax
Delpher Traders Corp. v. IAC, 157 SCRA 349 (1988)
Yutivo v. CTA, 1 SCRA 160 (1961)
4.
ii.
Tax amnesty
Commissioner v. CA and ROH Auto, 240 SCRA 368 (1995)
People v. Castaneda, 165 SCRA 327 (1988)
Pascual v. CIR, 166 SCRA 560 (1988)
Republic v. IAC, 196 SCRA 335 (1991)
CIR v. Marubeni Corp., 372 SCRA 576 (2001)
c.
d.
f.
e.
Constitution
Sec. 28 (3), Art. VI and Sec. 4 (3, 4), Art. XIV, 1987 Constitution
Abra Valley v. Aquino, supra.
ii.
Tax statutes
Sec. 30, 32 (B), 106,199
Sec.159 and 234, R. A. 7160
Sec.105, Tariff and Customs Code (TCC)
F.
General rule
PLDT v. City of Davao (2001), supra.
CIR. v. CA and YMCA, 298 SCRA 83 (1998)
Misamis Oriental Assoc, v. DOF, 238 SCRA 63 (1994}
Comm. of Customs v. Phil. Acetylene Company, 39 SCRA 70 (1971)
Mla. Electric Co. v. Vera (Tabios), 67 SCRA 352 (1975)
Benguet Corp. v. CBAA, supra.
Davao Gulf v. CIR, supra.
ii.
Exceptions
Maceda v. Macaraig, supra.
Grant to government and other entities