Taxation Law
8% of the Bar.
National and local taxation, tax remedies, and the powers of the BIR.
Study material, not legal advice. Written and checked by the PhilippineLaws team to the best of our knowledge; not reviewed by a lawyer. Check every provision and case against its full text before you rely on it or cite it.
Examined in Commercial and Taxation Laws· 20% of the exam
22syllabus topics13curated cases7statutes1lesson
The syllabus
22Tap a topic to drill only that topic.
Income Tax — IndividualIncome Tax — CorporateValue Added TaxPercentage TaxEstate TaxDonors TaxDocumentary Stamp TaxWithholding TaxTax Remedies — Assessment and CollectionTax Remedies — Refunds and CreditsTax Avoidance vs Tax EvasionTaxpayer Rights and RemediesLocal Government TaxationReal Property TaxTariff and Customs CodeTRAIN Law AmendmentsCourt of Tax Appeals JurisdictionBIR Administrative ProceduresTax Exemptions and ExclusionsTransfer PricingCREATE Act AmendmentsEase of Paying Taxes Act
Lessons
1Worked through one problem at a time.
The cases
13Each one's doctrine, and the ruling behind it when the citation checks out.
Docket confirmed against the ruling
13- G.R. No. L-78591955· DigestLutz v. AranetaRegulatory Purpose
- G.R. No. L-104051960· DigestPascual v. Sec. of Public WorksPublic Purpose
- G.R. No. L-311561976· DigestPepsi-Cola v. TanauanDouble Taxation
- G.R. No. L-288961988· DigestCIR v. Algue, Inc.Lifeblood doctrine, but taxes must be collected according to law; reasonable pay for services actually rendered is deductible
- G.R. No. 1680562005· DigestAbakada Guro v. ErmitaInput tax credit is a statutory privilege; the 70% cap and the 5% final VAT withholding on government purchases were upheld
- G.R. No. 1340622007· DigestCIR v. BPIPre-1997 assessments need not state their legal and factual bases; an assessment not protested within 30 days becomes final and unappealable
- G.R. No. 1663872009· DigestCIR v. Enron Subic PowerNotice Requirement (FAN)
- G.R. No. 1874852013· DigestCIR v. San Roque PowerThe 120+30-day periods for input VAT refund claims are mandatory and jurisdictional; the only exception covers premature judicial claims filed while BIR Ruling No. DA-489-03 was in force (10 Dec 2003 to 6 Oct 2010)
- G.R. No. 2128252015· DigestCIR v. Next Mobile, Inc.Defective waivers of the statute of limitations held valid by exception where both parties were at fault and the taxpayer was estopped
- G.R. No. 2227432017· DigestMedicard Philippines v. CIRNo Letter of Authority, void assessment; a Letter Notice is not a substitute
- G.R. No. 2178982020· DigestCIR v. BCDASale proceeds of Metro Manila camp lands under Section 8, RA 7227 (as amended) are exempt from all taxes, including creditable withholding tax
- G.R. No. 2266802022· DigestAces Philippines Cellular Satellite Corp. v. CIRSitus of income: satellite air time fees paid to a nonresident foreign corporation are Philippine-sourced
- G.R. Nos. 208310-11 & 2086622023· DigestPeople v. MendezNo assessment is required to prosecute a tax offense, or to award civil liability for unpaid taxes in the same criminal action before the CTA
Governing statutes
7The Republic Acts filed under this subject, in full text.
- CORPORATE RECOVERY AND TAX INCENTIVES FOR ENTERPRISES ACT
- EXCHANGE OF INFORMATION ON TAX MATTERS ACT OF 2009
- FINALITY OF THE WITHHOLDING TAX ON PURELY COMPENSATION INCOME
- TAX AMNESTY ACT
- TAX REFORM ACT OF 1997
- TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN)
- THE TAX INCENTIVES MANAGEMENT AND TRANSPARENCY ACT (TIMTA)
Other subjects
The rest of the exam.