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Tax1 Syllabus1 Eustaquio 2020
Tax1 Syllabus1 Eustaquio 2020
Tax1 Syllabus1 Eustaquio 2020
Breakdown of Grades:
Recitation 30%
Midterms 30%
Finals 40%
House Rules
1. Students must strictly observe UMak’s rules on absences and tardiness, as well as on dress code
and proper grooming.
2. Student must come to class prepared. The sequence of discussion will be based on the syllabus.
3. Cellular phones must be switched to silent mode during class. Students whose cellphones sound
off during class will immediately be called for recitation.
4. No notes/laptops/iPads/cellphones/electronic gadgets during recitation.
5. No make up exams for whatever reason.
6. A student who is called for recitation but is not in the room at that time (unless officially
excused) will automatically get a 60 every time s/he is called to recite.
7. Students are expected to use the restroom before or after class, but there will also be a
restroom break every meeting at around 730pm. Students may use the restroom during class,
subject to rule 6 above.
Reference: Chavez, Josephrally L., Income Taxation Law Illustrated and Simplified, Volume I. Manila:
Rex Bookstore, Inc., 2019 Edition.
I. Taxation
1. Definition of Taxation (pages 1-2)
a. 71 Am Jur 2nd 342
b. CIR v. Fortune Tobacco Corporation, 559 SCRA 161 (2008)
c. Pambansang Koalisyon ng mga Samahang Magsasaka v. Executive Secretary, G.R. Nos.
147036-37, 10 April 2012
2. Definition of Taxes
a. 71 Am Jur 2nd 343-346
b. Republic v. Philippine Rabbit Bus Lines, Inc., G.R. No. L-26862, 30 March 1970
4. Classification of Taxes
a. Burden (direct, indirect) (pages 20-21)
i. 71 Am Jur 2nd 354
ii. Maceda v. Macaraig, 223 SCRA 217 (1993)
iii. CIR v. PLDT, G.R. No. 140230, 15 Dec 2005
iv. Silkair v. CIR, G.R. No. 184398, 25 Feb 2010
b. Amount (specific, ad valorem)
i. 71 Am Jur 2nd 355
ii. Section 129, NIRC
c. Rates (progressive, regressive, proportionate, mixed)
d. Object (personal/capitation or poll taxes, property taxes, excise or license taxes)
i. 71 Am Jur 2nd 357-361
ii. Association of Customs Brokers v. Municipal Board, 93 Phil 106 (1953)
e. Purpose (general or specific)
i. 71 Am Jur 2nd 355-356
f. Scope (national, local)
February 13
5. Taxation as the Strongest Power of the State (pages 4-6); Scope of Taxation (pages 21-23)
a. Section 28, Article VI of the Philippine Constitution
b. 71 Am Jur 2nd 394-395, 397-398
c. Sarasola v. Trinidad, 40 Phil 259 (1919)
d. Sison v. Ancheta, 130 SCRA 654 (1984)
e. Reyes v. Almanzor, 196 SCRA 322 (1991)
f. Plenary and Unlimited - Chamber of Real Estate and Builder’s Associations, Inc. v. Romulo,
G.R. No. 160756, 09 March 2010
9. Basis of Taxation
a. Lifeblood Theory (pages 7-8)
i. Marcos II v. CA, 273 SCRA 47 (1997)
ii. Valera v. Office of the Ombudsman, 547 SCRA 43 (2008)
b. Necessity Theory (page 8)
i. National Power Corporation v. City of Cabanatuan, 401 SCRA 259 (2003)
c. Symbiotic relationship
i. CIR v. Algue, 158 SCRA 9 (1988)
February 20
15. Territoriality/Situs
a. CIR v. Marubeni Corporation, G.R. No. 137377, 18 Dec 2001
b. CIR v. Baier-Nickel, G.R. No. 153793, 29 Aug 2006
17. Exemption of Government Entities, Agencies, and Instrumentalities (pages 28-32; 66-67)
a. Section 32 (B)(7)(b), NIRC
b. Section 27 (C), NIRC
c. Manila International Airport Authority v. CA, 495 SCRA 591 (2006)
d. Philippine Fisheries Development Authority v. CA, 528 SCRA 706 (2007)
February 27
March 12
March 19
GR: No court shall have the authority to grant an injunction to restrain the collection of any national
internal revenue tax, fee or charge.