Professional Documents
Culture Documents
2019 Bar Examinations TAXATION LAW
2019 Bar Examinations TAXATION LAW
2019 Bar Examinations TAXATION LAW
I. GENERAL PRINCIPLES
E. Kinds of taxes
F. Doctrines in taxation
3. Imprescriptibility of taxes
4. Double taxation
b. Tax avoidance
c. Tax evasion
7. Equitable recoupment
A. Taxing authority
1. Jurisdiction, power, and functions of the Commissioner of Internal Revenue
b. Non-retroactivity of rulings
B. Income tax
c. Taxable period
d. Kinds of taxpayers
2. Income
i. Existence of income
i. Realization test
d. Tax-free exchanges
3. Gross income
a. Definition
i. Compensation income
i. Rationale
i. Senior citizens
f. Tax on other business entities: general partnerships, general professional partnerships, co-
ownerships, joint ventures, and consortia
a. Period within which to file income tax return of individuals and corporations
b. Substituted filing
8. Withholding taxes
a. Concept
C. Transfer taxes
1. Estate tax
b. Classification of decedent
2. Donor’s tax
7. VAT-exempt transactions
1. General concepts
b. Surcharge
c. Compromise penalty
a. Letter of Authority
e. Disputed assessment
4. Collection
a. Requisites
b. Prescriptive periods
F. Taxpayer’s remedies
1. Protesting an assessment
ii. Remedies of the taxpayer in case the Commissioner denies the protest or fails to act on the
protest
G. Government remedies
1. Kinds
2. Judicial remedies
III. LOCAL TAXATION (Local Government Code of 1991 [RA 7160], as amended)
1. Fundamental principles
6. Taxpayer’s remedies
a. Protest of assessment
b. Claim for refund of tax credit for erroneously or illegally collected taxes, fees, or charges
a. Administrative action
b. Judicial action
1. Fundamental principles
4. Taxpayer’s remedies
a. Contesting an assessment
B. Procedures
b. Local taxes
2. Civil cases
3. Criminal cases
c. Period to appeal
- NOTHING FOLLOWS -