TARLAC STATE UNIVERSITY (TSU)

COLLEGE OF LAW

COURSE SYLLABUS : Taxation Law Review (2 UNITS)

2017-2018 (2nd Semester)

A study of the concepts and general principles of transfer, value added, excise and other percentage
and miscellaneous taxes, including documentary stamp tax, provided in the National Internal
Revenue Code; the remedies available to the government and the taxpayer; fundamentals of
taxation under the Local Government Code; and the general principles on tariff and customs duties.

Professor : Atty. Ronel U. Buenaventura, M.A.1

I. ESTATE TAX
(a) Basic principles, concept, and definition
(b) Nature, purpose, and object
(c) Time and transfer of properties
(d) Classification of decedent
(e) Gross estate and net estate
(f) Determination of gross and net estate
(g) Items to be included in the gross estate
(h) Deductions and exclusions from estate
(i) Tax credit for estate taxes paid in a foreign country
(j) Exemptions of certain acquisitions and transmissions
(k) Filing of notice of death
(l) Estate tax return
(m)Republic Act No. 10963
(n) Cases
a. Dizon vs. CTA, April 30, 2008
b. Lorenzo vs. Posadas, June 18, 1937
c. CIR vs. CA, March 22, 2000
d. Marcos II vs. CA, June 5, 1997

II. DONOR’S TAX

(a) Basic principles, concept, and definition
(b) Nature, purpose, and object
(c) Time and transfer of properties
(d) Requisites of a valid donation
(e) Transfers which may be constituted as donation
(f) Classification of donor
(g) Determination of gross gift
(h) Composition of gross gift
(i) Valuations of gifts
(j) Tax credit for donor’s taxes paid in a foreign country
(k) Exemption of gifts from donor’s tax
(l) Person liable
(m)Tax basis
(n) Republic Act No. 10963

III. VALUE ADDED TAX

(a) Basic principles of value-added tax
(b) Destination principle/Cross-border doctrine
(c) Persons liable for VAT
(d) Transactions deemed sale
(e) Change or cessation of status as VAT-registered person

1 Atty. Ronel U. Buenaventura is currently a Legal Officer of the Bangko Sentral ng Pilipinas. Previously, he worked as an Associate
Solicitor of the Office of the Solicitor General. He is also a member of the faculty of the College of Law of Bulacan State University. He
graduated Class Valedictorian and Magna Cum Laude from Bulacan State University College of Law Class of 2015 and ranked tenth
(10th) in the 2015 Bar Examinations. He finished MA Philosophy and BA Psychology from University of the Philippines – Diliman in 2011
and 2009, respectively.
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 (f) Zero-rated and effectively zero-rated sales of goods or properties
(g) VAT-exempt transactions
(h) Input and output tax
(i) Substantiation of input tax credits
(j) Refund or tax credit of excess input tax
(k) Invoicing requirements
(l) Filing of return and payment
(m)Withholding of final VAT on sales to government
(n) Republic Act No. 10963
(o) Cases
a. Atlas Consolidated vs. CIR, June 8, 2007
b. Coral Bay Nickel vs. CIR, June 13, 2016
c. CIR vs. SM Prime, February 26, 2010
d. BIR vs. CA, March 30, 2000
e. Mindanao II Geothermal vs. CIR, March 11, 2013
f. Fort Bonifacio Development vs. CIR, January 22, 2013
g. CIR vs. Aichi Forging, October 6, 2010
h. CIR vs. San Roque Power, February 12, 2013
i. CIR vs. Mindanao II Geothermal, January 15, 2014
j. CIR vs. Team Sual Corp, July 18, 2014
k. Northern Mindanao Power vs. CIR, February 18, 2015
l. Bonifacio Water Corporation vs. CIRT, July 22, 2013
m. Contex vs. CIR, July 2, 2004
n. Toshiba Equipment vs. CIR, March 9, 2010
o. CIR vs. Seksui Jushi, July 21, 2006
p. Coconut Oil Refiners vs. Executive Secretary, July 29, 2005
q. CIR vs. Ironcon Builders, February 8, 2010
r. Panasonic vs. CIR, February 8, 2010

IV. EXCISE, PERCENTAGE, AND DOCUMENTARY STAMP TAXES

(a) Concept and nature of excise taxes
(b) Concept and nature of percentage taxes
(c) Concept and nature of documentary taxes
(d) Republic Act No. 10963
(e) Cases
a. Chevron vs. CIR, September 1, 2015
b. CIR vs. Pilipinas Shell, September 29, 2014
c. Jaka Investments vs. CIR, July 28, 2010

V. TAX REMEDIES
(a) Assessment
(b) Prescription
(c) Civil Penalties
(d) Collection
(e) Taxpayer’s Remedies
(f) Government Remedies
(g) Court of Tax Appeals
a. Jurisdiction of Court of Tax Appeals
b. Judicial procedures
c. Civil cases
d. Criminal cases
(h) Cases
a. PSALM vs. CIR, August 8, 2017
b. BDO vs. Republic, January 13, 2015
c. Philippine American Life vs. Secretary of Finance, November 24, 2014
d. Team Energy vs. CIR, January 13, 2014
e. CIR vs. Metro Star Superama, December 8, 2010
f. CIR vs. United Salvage and Towage, July 2, 2014
g. Fishwealth Canning vs. CIR, January 21, 2010

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 h. Lascona Land vs. CIR, March 5, 2012
i. Allied Banking vs. CIR, February 5, 2010
j. BPI vs. CIR, July 9, 2014
k. Commissioner of Customs vs. Marina Sales, November 22, 2010
l. City of Manila vs. Cuerdo, February 4, 2014
m. Angeles City vs. Angeles City Electric Corporation, June 29, 2010
n. Maceda vs. Macaraig, June 8, 1993
o. Oceanic Wireless Network vs. CIR, December 9, 2005
p. Pampanga Sugar vs. Court of Industrial Relations, March 25, 1961
q. Rovero vs. Amparo, May 5, 1982
r. People vs. Magdaluyo, April 20, 1961
s. Fernande Hermanos vs. CIR, September 30, 1969
t. Ungab vs. Cusi, May 30, 1980
u. CIR vs. CA, June 4, 1996
v. CIR vs. Pascor Realty, June 29, 1999
w. CIR vs. B.F. Goodrich, February 24, 1999
x. Basilan Estates vs. CIR, September 5, 1965
y. CIR vs. Primetown Property, August 28, 2007
z. Aznar vs. CIR, August 23, 1974
aa. Republic vs. Ker & Co, September 29, 1966
bb. BPI vs. CIR, March 7, 2008
cc. CIR vs. Philippine Global, October 31, 2006
dd. Philippine Journalist vs. CIR, December 16, 2004
ee. BPI vs. CIR, October 17, 2005
ff. Yabes vs. Flojo, July 20, 1982
gg. CIR vs. Union Shipping, May 21, 1990
hh. Bermejo vs. CIR, July 25, 1950
ii. CIR vs. Sweeney, August 29, 1959
jj. CIR vs. Victorias Milling, November 29, 1966
kk. CIR vs. Smart Communication, August 25, 2010

VI. LOCAL GOVERNMENT CODE

(a) Local government taxation
a. Fundamental principles
b. Nature and source of taxing power
c. Local taxing authority
d. Scope of taxing power
e. Specific taxing power of local government units
f. Common limitations on the taxing powers of LGUs
g. Collection of business tax
h. Taxpayer’s remedies
i. Civil remedies by the LGU for collection of revenues
j. Cases
i. Pelizloy Realty vs. Province of Benguet, April 10, 2013
ii. Nursery Care Corporation vs. Acevedo, July 30, 2014
iii. NAPOCOR vs. City of Cabanatuan, April 9, 2003
iv. Coca-Cola vs. City of Manila, June 27, 2006
v. Ormoc Sugar vs. Municipal Board of Ormoc, July 21, 1967
vi. Victorias Milling vs. Municipality of Victorias, September 27, 1968
vii. PBA vs. CA, August 8, 2000
viii. CIR vs. SM Prime, February 26, 2010
ix. Philippine Match vs. City of Cebu, January 18, 1978
x. PLDT vs. City of Davao, August 22, 2001
xi. Smart Communications vs. City of Davao, September 16, 2008
xii. Angeles City vs. Angeles City Electric Corporation, June 29, 2010
(b) Real property taxation
a. Fundamental principles
b. Nature of real property tax

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 c. Imposition of real property tax
d. Appraisal and assessment of real property tax
e. Collection of real property tax
f. Refund or credit of real property tax
g. Taxpayer’s remedies
h. Cases
i. Lung Center of the Philippines vs. Quezon City, June 29, 2004
ii. Angeles University Foundation vs. City of Angeles, June 27, 2012
iii. Manila Electric vs. City Assessor, August 5, 2015
iv. Capitol Wireless vs. Provincial Treasurer of Batangas, May 30, 2016
v. MCIAA vs. City of Lapu-lapu, June 15, 2015
vi. City of Pasig vs. Republic, August 24, 2011
vii. City of Lapu-lapu vs. PEZA, November 26, 2014
viii. Demaala vs. COA, February 17, 2015
ix. Smart vs. Municipality of Malvar, February 18, 2014
x. NPC vs. Municipal Government of Navotas, November 24, 2014
xi. Caltex vs. CBAA, May 31, 1982
xii. FELS Energy vs. Province of Batangas, February 16, 2007
xiii. MIAA vs. CA, July 20, 2006
xiv. GSIS vs. City Treasurer, December 23, 2009
xv. PFDA vs. CBAA, December 15, 2010
xvi. NPC vs. Province of Quezon, January 25, 2010
xvii. Sta. Lucia Realty vs. City of Pasig, June 15, 2011

VII. TARIFF AND CUSTOMS CODE/CUSTOMS MODERNIZATION AND TARIFF ACT

(a) Tariff and duties
(b) Kinds of duties
(c) Requirements of importation
(d) Accrual and payment of tax and duties
(e) Goods declaration
(f) Unlawful importation or exportation
(g) Remedies
(h) Cases
a. Secretary of Finance vs. CTA, August 7, 2013
b. COC vs. New Frontier Sugar, June 11, 2014
c. Subic Bay Metropolitan Authority vs. Rodriguez, April 23, 2010
d. Agriex vs. Villanueva, September 10, 2014
e. Bureau of Customs vs. Devanadera, September 8, 2015
f. Mercado vs. People, July 8, 2015
g. M/V “Don Martin” vs. Secretary of Finance, July 15, 2015
h. Asian Terminals vs. Bautista-Ricafort, October 27, 2006
i. COC vs. CA, January 31, 2006
j. Feeder Int. Line vs. CA, May 31, 1991
k. Chevron vs. COC, August 11, 2008
l. Carrara Marble vs. COC, September 1, 1999
m. Llamado vs. COC, May 16, 1983
n. Papa vs. Mago, February 28, 1968

REFERENCES

Any book on taxation 2

Pertinent laws
Supreme Court Decisions (additional cases will be assigned from time to time)

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ASSESSMENT AND GRADING

Class Standing (Recitations, Long Exams, Attendance, Case Digests) 30%

Midterm Examination 30%
Comprehensive Final Examination 40%
100%
Grading System2
1.00 = 98 – 100 2.50 = 80 – 82
1.25 = 95 – 97 2.75 = 77 – 79
1.5 = 94 – 92 3.0 = 70 – 76
1.75 = 89 – 91 4.0 = 74 – 70
2.00 = 86 – 88 5.00 = below 70
2.25 = 83 – 85

CASE DIGESTS

Case digests must be written on a separate notebook. Priority must be given to case doctrines. As
there will be surprise checking, said notebook must be brought every meeting.

CLASS SCHEDULE

January 20, 2018 - No class holiday

January 27, 2018 - Diagnostic Exam
February 3, 2018 - Estate Tax, basic principles of Donor’s Tax
February 10, 2018 - Donor’s tax, basic principles of Value-Added Tax
February 17, 2018 - Value-Added Tax
February 24, 2018 - Long Exam
March 3, 2018 - Excise, percentage, and documentary stamp taxes, basic principles on tax
remedies, assessment, prescription
March 10, 2018 - Tax remedies
March 17, 2018 - Tax remedies
March 24, 2018 - Midterm Examination
March 31, 2018 - Black Saturday/Rest Day
April 7, 2018 - Local government taxation
April 14, 2018 - Real property taxation
April 21, 2018 - Tariff and Customs Code/Customs Modernization and Tariff Act
April 28, 2018 - Long Exam
May 5, 2018 - Rest Day
May 12, 2018 - Comprehensive Final Exam and Submission of Notebook

CONSULATION TIME

Saturday, upon prior appointment.

“In this world, nothing can be said to be certain, except death and taxes.” – Benjamin Franklin

2 Subject to amendment in accordance with rules on grading as prescribed by the Office of the Dean, College of Law or the Student
Handbook.
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