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Outline of Topics Taxation Law Review Iv
Outline of Topics Taxation Law Review Iv
R.A. 10963 or the Tax Reform for Acceleration and Inclusion Law)
A. Taxing Authority
1. Jurisdiction, power, and functions of the Commissioner of
Internal Revenue a. Interpreting tax laws and deciding tax cases
b. Non-retroactivity of rulings
2. Rule-making authority of the Secretary of
Finance
C. Transfer taxes
1. Estate tax
a. Basic principles, concept, and definition
b. Classification of decedent
c. Determination of gross and net estate
d. Deductions and exclusions from
estate e. Exemption of certain acquisitions
and transmissions f. Period for filing estate tax returns
2. Donor’s tax
a. Basic
principles, concept, and definition b.
Requisites of a valid donation
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D. Value-Added Tax
(VAT) 1. Concept and
elements of transactions subject to VAT 2. Impact and
incidence of tax 3. Destination
Principle; Cross-Border Doctrine 4. Imposition
of VAT on transfer of goods by tax exempt persons 5.
Transactions deemed sale subject to VAT
6. Zero-rated and effectively zero-rated sales of goods or properties
7. VAT-exempt transactions
8. Input and output tax
READ: 1. Sections 105, 106, 107, 108, 109, 110, 111, 112, 113, 114 and 115 of the
NIRC, as amended
2. CIR vs. Filminera Resources Corporation, G.R. No. 236325,
September 16, 2020
3. CIR vs. Deutsche Knowledge Services Pte. Ltd.,
G.R. No. 234445, July 15, 2020
4. Zuellig-Pharma vs. CIR, G.R. No. 244154, July 15, 2020
5. CIR vs. Chevron Holdings, Inc., G.R. No. 233301, February 17, 2020
6. Power Sector Assets and Liabilities Management Corporation
(PSALM) vs. CIR, G.R. No. 226556, July 3, 2019
7. CIR vs. Team Energy Corporation, G.R. No. 230412, March 27, 2019
8. STEAG State Power, Inc. vs. CIR, G.R. No. 205282, January 14, 2019
9. San Roque Power Corporation vs. CIR, G.R. No. 203249, July 23, 2018
10. Team Energy Corporation vs. CIR/Republic vs Team Energy Corporation,
G.R. No. 197663/197770, March 14, 2018
11. Fort Bonifacio Dev Corp vs. CIR, et. al. G.R. No. 175707/180035/181092,
November 19, 2014
12. Fort Bonifacio Dev Corp vs. CIR, G.R. No. 173425, January 22, 2013
13. Tolentino vs. Sec. of Finance and CIR, 249 SCRA 628
14. CIR vs. Seagate Technology, G.R. No. 153866, February 11, 2005
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READ: 1. Sections 24, 40, 203 to 231, 247 to 257 of the NIRC, as amended
2. CIR vs. BPI, G.R. No. 227049, September 16, 2020
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3. Philippine Dream Company, Inc. vs. CIR, G.R. No. 216044, August 27, 2020
4. CIR vs. T. Shuttle Services, Inc. G.R. No. 240729, August 24, 2020
5. CIR vs. Lucio L. Co, et. al., G.R. No. 241424, February 26, 2020
6. CIR vs. BCDA, G.R. No. 217898, January 15, 2020
7. Imelda Sze et.al. vs. BIR, G.R. No. 210238, January 6, 2020
8. CIR vs. V.Y. Domingo Jewellers, Inc., G.R. No. 221780, March 25, 2019
9. Lascona Land Co. Inc. vs. CIR, 683 Phils 430, 440 [2012]
10. Allied Banking Corp vs. CIR, 625 Phils 520, 538 [2010]
11. MISNET, Inc. vs. CIR, G.R. No. 210604, June 3, 2019
12. CIR vs. Univation Motor Phils., Inc., G.R. No. 231581, April 10, 2019
13. CIR vs. La Flor de la Isabela, Inc., G.R. No. 211289, January 14, 2019
14. Macario Lim Gaw, Jr. vs. CIR, G.R. No. 222837, July 23, 2018
15. CIR vs Pilipinas Shell Petroleum Corp/CIR vs Pilipinas Shell Petroleum Corp
and Petron Corporation, G.R. No. 197945/204119-20, July 9, 2018
16. CIR vs. J. P. Morgan Chase Bank, N.A. – Philippine Customer Care Center,
G. R. No. 210528, November 28, 2018
17. CIR vs. Bank of P.I., G.R. No. 224327, June 11, 2018
18. Medicard vs. CIR, G.R. No. 222743, April 5, 2017
19. CIR vs. Phil Daily Inquirer, Inc., G.R. No. 213943, March 22,
2017
20. CIR vs. Asalus Corporation, G.R. No. 221590, February 22, 2017
21. CIR vs. Fitness By Design, Inc., G.R. No. 215957, November 9, 2016
22. CIR vs. Next Mobile, G. R. No. 212825, December 7, 2015