Professional Documents
Culture Documents
Taxation Law 2010
Taxation Law 2010
TAXATION
INSTRUCTIONS
GOOD LUCK!!!
______________________________
CONCHITA CARPIO MORALES
Chairperson
2010 Bar Examinations Committee
PART I
True or False.
II
III
On April 15, 2010, it filed its Annual Income Tax Return for
its taxable year 2009 reflecting a taxable loss and an income tax
overpayment for the current year 2009 in the amount of
P500,000.00 and its income tax overpayment for the prior year
2008 of P1,000,000.00.
IV
The CIR denied the protest on the ground that the assessment
had already become final and executory, the corporation having
failed to protest the PAN.
VI
VII
VIII
IX
B. Was the appeal with the Pasay RTC filed on time? Explain.
(3%)
- END OF PART I-
Taxation Page 6 of 11
PART II
XI
XII
XIII
XIV
XV
C. When is the due date for filing and payment of the applicable
tax return and tax? Are these dates extendible? If so, under
what conditions or requirements? (2.5%)
XVI
XVII
XVIII
- NOTHING FOLLOWS -