SAN BEDA UNIVERSITY

College of Law
COURSE SYLLABUS

COURSE CODE: TAX 2

COURSE TITLE: TAXATION LAW II
COURSE CREDIT: THREE (3) UNITS
COURSE PREREQUISITE/S:
FACULTY:
EMAIL ADDRESS:
TERM/ACADEMIC YEAR: SECOND SEMESTER SCHOOL YEAR 2020-2021
DAY/TIME/ROOM/SECTION:
COURSE DELIVERY MODE: FULL ONLINE
CONSULTATION DAY/TIME:

COURSE DESCRIPTION:

A comprehensive study of the laws on: (a) income tax; (b) estate and donor’s
taxes; (c) value added tax; and (d) percentage, documentary stamp and excise
taxes.

COURSE GOALS: Expected College of Law Graduate Attributes (ELGAs)

Know and fully understand the laws and their applications, master the provisions,
developed critical and analytical thinking, effective in written and oral
communication, logical reasoning, and sound judgment, exercise of proper
professional and ethical responsibilities

LEARNING OBJECTIVES/OUTCOMES (LOs):

1. Knowledge/Remembering: define, list, recognize

2. Comprehension/Understanding: describe, explain, identify, recognize
3. Application/Applying: choose, demonstrate, implement, perform
4. Analysis/Analyzing: analyze, categorize, compare, differentiate
5. Evaluation/Evaluating: assess, critique, evaluate, rank, rate
6. Synthesis/Creating: construct, design, formulate, organize, synthesize

Upon completion of the Course Title course, the student is expected to be able to:

Expected College of
Law Graduate LEARNING OUTCOMES (LOs)
Attributes (ELGAs)
Critical and analytical LO1. Explain how law is created and enforced by executive,
thinking legislative, and regulatory bodies during class recitation and
Effective in written and discussion.
oral communication LO2. Analyze the practical and policy implications of current and
Logical reasoning proposed statutes, regulations, judicial rulings, legal arguments, and
Sound judgment strategies in preparing a Legal Case.
Exercise of proper LO3. Assess client concerns and translating them into responsive legal
professional and ethical arguments and strategies.

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 responsibilitiesLO4. Utilize legal research tools to gather information that aids in the
analysis of legal issues in submitting the Research Paper.
ASSESSMENT/GRADING SYSTEM:

The student will be graded according to the following:

Percentage
(Weight is based
Scope of Work
Requirements (Based on the Learning Outcomes) on the
(Individual)
importance of
the LO)
LO1 Class recitations, Quizzes, Case Digests, Individual
LO2 and discussion Individual
LO3 Individual
LO4 - - Research Paper, Case Study

Class standing before Midterms Individual 16.67%

Midterm Exams Individual 16.67%
Class Standing after Midterms Individual 33.33%
Final Exams Individual 33.33%
TOTAL 100

LEARNING PLAN:

Design or the structure of the course that includes content/topics to be covered;

learning resources to be used; weekly schedule of the topics to be taken up; and
the learning methods to be utilized that are most likely to lead students towards
the goals and learning outcomes that were defined.

LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

Course Introduction
Ÿ Course overview Syllabus Feb. 8-13, Lecture
Ÿ Course assignments 2021 Discussion
Ÿ Course requirements, grading
system

Module 1:

I. General Principles • Syllabus Feb. 15-20, Ÿ Recitation

(Sections 21-23,42, NIRC) • Textbooks (Chapter 1) 2021 Ÿ Case study &
• Supreme Court reporting
Cases: Decisions (SCRA) Ÿ Discussion/lecture
1. CIR vs. BOAC, 149 SCRA Ÿ Quiz
395
2. NDC vs. CIR, 151 SCRA
472

2
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)
3. Fisher vs. Trinidad, G.R. No.
17518, 30 October 1922
4. Madrigal vs. Rafferty, 38
Phil 14
5. Conwi vs. CTA, 213 SCRA
83
6. Javier vs. CA, 199 SCRA
824
7. Limpan Investment vs. CIR,
17 SCRA 703
8. Fernandez vs. CIR, 29 SCRA
824
9. CIR vs. CA, 301 SCRA 52
10. CIR vs. Lednicky, 11 SCRA
603
11. CIR vs. Isabela Corp., G.R.
No. 17223, 12 Feb. 2007
12. CIR vs. BOAC, 149 SCRA
395
13. NDC vs. CIR, 151 SCRA
472

3
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

4
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

Module 2:

I. Tax on Individuals (Sections • Syllabus Feb. 22-27, Ÿ Recitation

24-26, NIRC) • Textbooks (Chapter 1) 2021 Ÿ Case study &
• Supreme Court reporting
Cases: Decisions (SCRA) Ÿ Discussion/lecture
1. Tan vs. Del Rosario, 237 Ÿ Quiz
SCRA 324
2. Coll vs. Henderson, 1 SCRA
649
3. CIR vs. CA, 301 SCRA 152
4. Bachrach vs. Siefert, 87 Phil
483
5. CIR Manning, 65 SCRA 14
6. CIR vs. Ledesma, 31 SCRA
95
7. Sison vs. Ancheta, G.R. No.
L-59431, July 25, 1984

5
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

6
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

7
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

Module 3:

Tax on Corporations (Sections • Syllabus Mar. 1-13, Ÿ Recitation

27-30, NIRC) • Textbooks (Chapter 1) 2021 Ÿ Case study &
• Supreme Court reporting
Cases: Decisions (SCRA) Ÿ Discussion/lecture
1. Pascual vs. CIR, 166 SCRA Ÿ Quiz
560
2. Ona vs. CIR, 45 SCRA 74
3. Obillos vs. CIR, 139 SCRA 436
4. Afisco Insurance vs. CIR, G.R.
No. L-112675, 25 Jan. 1999
5. Coll vs. Batangas, 54 OG 6724
6. Philex vs. CIR, G.R. No.
148187, 16 April 2008
7. Central Mindanao State
University vs. DAR, 215 SCRA
86
8. Abra Valley College vs.
Aquino, 162 SCRA 106
9. NV Reederif Amsterdam vs.
CIR, G.R. No. 46029, 23 June
1988
10. CIR vs. Solidbank, G.R. No.
148191, 25 Nov. 2003
11. CREBA vs. Executive
Secretary, G.R. No. 160756, 9
March 2010
12. CIR vs. Tokyo Shipping Co.,
G.R. No. L-68252, 25 May
1995
13. CIR vs. Marubeni, 177 SCRA
500
14. CIR vs. SC Johnson, 309 SCRA
87
15. CIR vs. Procter & Gmable, 204
SCRA 378
16. Cyanamid Phils vs. CA 332
SCRA 639
17. YMCA vs. CA, 298 SCRA 83
18. CIR vs. De La Salle
University, G.R. No. 196596,
9 November 2016

8
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

9
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

Module 4:

I. Inclusions and Exclusions • Syllabus Mar. 15-20, Ÿ Recitation

(Sections 31-33, NIRC) • Textbooks (Chapter 1) 2021 Ÿ Case study &
• Supreme Court reporting
Case: Decisions (SCRA) Ÿ Discussion/lecture
1. PLDT vs. CIR, G.R. No. Ÿ Quiz
157264, 31 January 2008

Module 5:

I. Exclusions (Sections 34-41, • Syllabus Mar.22-31, Ÿ Recitation

Revised Corporation Code) • Textbooks (Chapter 1) 2021 Ÿ Case study &
• Supreme Court reporting
1. Atlas Consolidated Mining Decisions (SCRA) Ÿ Discussion/lecture
vs. CIR, 102 SCRA 246 Ÿ Quiz
2. Aguinaldo vs. CIR, 112
SCRA 136
3. CIR vs. Isabela Cultural
Corp., G.R. No. 172231, 12
Feb. 2007
4. ESSO vs. CIR, 175 SCRA
149
5. FEBTC vs. CA, 477 SCRA
49
6. CIR vs. General Foods, 401
SCRA 545
7. Republic vs. Meralco, G.R.
No. 141369, 14 Nov. 2002
8. CIR vs. Central Luzon Drug
Corp., 456 SCRA 414
9. PRC vs. CIR (256 SCRA
667)

10
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)
10. Philex Mining vs. CIR, G.R.
No. 148187, 16 April 2008
11. CIR vs. Rufino, G.R. No. L-
33665-68, 27 Feb. 1987
12. Delpher vs. IAC, 157 SCRA
349
13. CIR vs. Toda, 438 SCRA
290

II. Estates and Trusts (Sections April 5-8,

60-66, NIRC) 2021

Mid-Term Examinations April 12-17,

2021

Module 6:

I. Accounting, Returns and • Syllabus April 19-24, Ÿ Recitation

Withholding (Sections 43-83, • Textbooks (Chapter 1) 2021 Ÿ Case study &
NIRC) • Supreme Court reporting
Decisions (SCRA) Ÿ Discussion/lecture
Cases: Ÿ Quiz
1. Ericsson vs. Pasig, 538
SCRA 99
2. Philam Asset Management
vs. CIR, 477 SCRA 761
3. CIR vs. Meralco, 535 SCRA
399
4. Stateland Investment vs.
CIR, G.R. No. 206362, 1
August 2018
5. CIR vs. Interpublic Group,
G.R. No. 207039, 14 August April 26-30,
2019 2021
6. Rohm Apollo Semiconductor
Phil. Inc. vs. CIR- G.R. No.
168950, 14 Jan. 2015
7. Wine Brenner &
Inigo Insurance Brokers Inc.

11
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)
vs. CIR, G.R. No. 206526,
28 January 2015

I. Estate Tax (Sections

84-97,NIRC)

Cases:
1. CIR vs. Pilipinas Shell, G.R.
No. 188497, 19 Feb. 2014
2. CIR vs. Campos Rueda, 42
SCRA 23
3. CIR vs. Fisher, 1 SCRA 93
4. Estate of Vda. De Gabriel vs.
CIR, G.R. No. 155541, 27
January 2004
5. CIR vs. Pineda, 21 SCRA 105
6. Marcos II vs. CA, 273 SCRA
47
7. PNB vs. Santos, G.R. NO.
208295, December 10, 2014
8. Yusay vs. CTA, G.R. No. L-
28821, December 19, 1980

Module 7:

I. Donor’s Tax (Sections 98- • Syllabus May 3-8, Ÿ Recitation

104, Revised Corporation • Textbooks (Chapter 1) 2021 Ÿ Case study &
Code) • Supreme Court reporting
Decisions (SCRA) Ÿ Discussion/lecture
Cases: Ÿ Quiz
1. Lladoc vs. CIR, 14 SCRA 292
2. Pirovano vs. CIR, 14 SCRA
232
3. Abello vs. CIR, G.R. No.
120721, 23 Feb. 2005
4. Philamlife vs. SOF, G.R. No.
210987, 24 Nov. 2014

12
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

Module 8: Ÿ

I. Vatable Transactions • Syllabus May 10-15,

(Sections 105-108, NIRC) • Textbooks (Chapter 1) 2021
• Supreme Court
Cases: Decisions (SCRA)
1. CIR vs. Magsaysay Lines,
G.R. No. 146984, 28 July
2006
2. CIR vs. Seagate, G.R. No.
153866, 11 Feb. 2005
3. Contex vs. CIR, G.R. No.
151135, 2 July 2004
4. CIR vs. CA, G.R. No.
125355, 30 March 2000
5. Northern Mindanao Power
Corp. vs. CIR, GR 185115, 8
Feb. 2015 May 17-22,
2021

II. VAT Exempt Transactions May 24 - 29,

(Section 109, NIRC) 2021

III. Refund and Other Matters

(Sections 110-115, NIRC)

1. CIR vs. American Express,

G.R. No. 152609, 29 June
2005
2. CIR vs. Burmeister, G.R.
No. 153205, 22 Jan. 2007
3. CIR vs. Toshiba, G.R. No.
150154, 9 August 2005

13
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)
4. CIR vs. Cebu Toyo, G.R.
No. 149073, 16 Feb. 2005
5. Fort Bonifacio vs. CIR, G.R.
No. 158885, 2 April 2009
6. Contex vs. CIR, G.R. No.
151135, 2 July 2004
7. Atlas vs. CIR, G.R. No.
141104, 8 June 2007
8. CIR vs. Mirant, G.R. No.
172129, 12 Sept. 2008

Module 9:
May 31 –
I. Other Percentage Taxes • Syllabus June 5, 2021 Ÿ Recitation
(Sections 116-128, Securities • Textbooks (Chapter 1) Ÿ Case study &
Regulation Code) • Supreme Court reporting
Decisions (SCRA) Ÿ Discussion/lecture
Case: Ÿ Quiz
1. China Banking Corporation
vs. CA, G.R. No. 146749, 10
June 2003

Module 10:

I. Excise Tax • Syllabus June 7-12, Ÿ Recitation

• Textbooks (Chapter 1) 2021 Ÿ Case study &
• Supreme Court reporting
Decisions (SCRA) Ÿ Discussion/lecture
Ÿ Quiz

II. Documentary Stamp Tax June 14-19,

2021

14
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

15
 LEARNING
WEEK/
METHODS
TOPIC/CONTENT LEARNING DATE
(activities designed or
(arrangement or sequence of RESOURCES (Schedule of
deployed by the
the major topics is based on a (print and non-print each Topic,
teacher to bring about,
logical order) materials and online/ Assign, Exam
or create the
open-access resources) for the entire
conditions for
semester)
learning)

Final Examinations June 21-26,

2021

TEXTBOOK/REFERENCE BOOK:

1. NIRC and Other Tax Laws by E. M. Casasola

2. Reviewer on Taxation by V. C. Mamalateo
3. Basic Approach to Income Taxation by Justice J. B. Dimaampao
4. From Living to Leaving by N. C. Cabaneiro

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POLICIES:
Policies and values that the teacher might want to communicate through the
syllabus concerning attendance, participation, academic integrity (e.g.
plagiarism, cheating, fabrication), missing assignments, missed exams, recording
classroom activities, online behavior during synchronous sessions, etc.

1. Attendance will be checked every meeting.

2. Students who are called to recite but absent shall get a grade of 60.
3. Students who missed a quiz will get a grade of 60.
4. Students are prohibited from recording the online class as this is a violation of the
Copyright of the Professor.

Prepared by:

_________________________
Faculty, College of Law

Approved by:

Signature
Atty. Marciano G. Delson
Dean, College of Law

Date Prepared by the Faculty

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