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TaxRev - Module 2 - General Principles of Taxation Part 2
TaxRev - Module 2 - General Principles of Taxation Part 2
4. Imprescriptibility of Taxes
5. Double Taxation
6. Tax Avoidance v. Tax Evasion
7. Prohibition on Compensation and Set-Off
8. Compromise and Tax Amnesty
Cases:
(1) CIR v. Covanta Energy, G.R. No. 203160, January 24, 2018
(2) People v. Tuyay, G.R. No. 206579, December 1, 2021
(3) BIR v. Cagang, G.R. No. 230104, March 16, 2022
(4) CIR v. Transfield, G.R. No. 211449, January 16, 2019
Additional topic:
- Exemption from Taxation
Case:
(1) LRTA v. Quezon City, G.R. No. 221626, October 9, 2019
(2) LRTA v. City of Pasay, G.R. No. 211299, June 28, 2022
(3) Philippine Heart Center v. Quezon City, G.R. No. 225409, March 11, 2020