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    Taxation Law Bar Syllabus 2024

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    Elle Woods
    The document outlines various taxation laws and principles in the Philippines including income tax, value-added tax, estate tax, donor's tax, local taxation, real property taxation, and tax remedies and judicial review. It covers topics such as the definition of income, gross income, deductions, tax rates, tax exemptions, tax assessments, collection of delinquent taxes, statute of limitations, compromise and abatement of taxes, refund of taxes, civil and criminal penalties, jurisdiction of taxation courts, and suspension of tax collection.

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    Taxation Law Bar Syllabus 2024

    Uploaded by

    Elle Woods
    63 views4 pages
    The document outlines various taxation laws and principles in the Philippines including income tax, value-added tax, estate tax, donor's tax, local taxation, real property taxation, and tax remedies and judicial review. It covers topics such as the definition of income, gross income, deductions, tax rates, tax exemptions, tax assessments, collection of delinquent taxes, statute of limitations, compromise and abatement of taxes, refund of taxes, civil and criminal penalties, jurisdiction of taxation courts, and suspension of tax collection.

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    The document outlines various taxation laws and principles in the Philippines including income tax, value-added tax, estate tax, donor's tax, local taxation, real property taxation, and tax remedies and judicial review. It covers topics such as the definition of income, gross income, deductions, tax rates, tax exemptions, tax assessments, collection of delinquent taxes, statute of limitations, compromise and abatement of taxes, refund of taxes, civil and criminal penalties, jurisdiction of taxation courts, and suspension of tax collection.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    63 views4 pages

    Taxation Law Bar Syllabus 2024

    Uploaded by

    Elle Woods
    The document outlines various taxation laws and principles in the Philippines including income tax, value-added tax, estate tax, donor's tax, local taxation, real property taxation, and tax remedies and judicial review. It covers topics such as the definition of income, gross income, deductions, tax rates, tax exemptions, tax assessments, collection of delinquent taxes, statute of limitations, compromise and abatement of taxes, refund of taxes, civil and criminal penalties, jurisdiction of taxation courts, and suspension of tax collection.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    C.

    Frustrated and Attempted Access Device Fraud (Section 12)

    XI. PHILIPPINE COMPETITION ACT (R.A. No. 10667)

    A. Anti-Competitive Agreements (Section 14)

    B. Abuse of Dominant Position (Section 15)

    C. Mergers and Acquisitions (Sections 16-22)

    XII. PUBLIC SERVICE ACT (C.A. No. 146, as amended by R.A. No. 11659)

    A. Public Service as Public Utility (Section 13)

    B. Critical Infrastructure (Section 2(e))

    C. Powers of the President (Section 23)

    D. Reciprocity (Section 25)

    XIII. TAXATION LAW (R.A. No. 8424, as amended by R.A. No. 10963; R.A. No. 11534)

    A. Definition, Characteristics, and Purpose

    B. Distinguished from Police Power and Eminent Domain

    C. Inherent and Constitutional Limitations

    D. Requisites of a Valid Tax (1987 CONST., art. VI, sec. 28)

    E. Distinguished from Other Forms of Exactions

    F. Doctrines in Taxation
    1. Lifeblood Theory
    2. Construction and Interpretation of Tax Laws, Rules, and Regulations
    3. Prospectivity of Tax Laws
    4. Imprescriptibility of Taxes
    5. Double Taxation
    6. Tax Avoidance vs. Tax Evasion
    7. Prohibition on Compensation and Set-Off
    8. Compromise and Tax Amnesty

    G. Income Taxation
    1. Kinds of Taxpayers – Section 23
    2. Definition and Nature of Income; When Taxable
    3. Situs of Income Taxation – Section 42
    4. Gross Income

    6
    a. Definition; Concept of Income from Whatever Source Derived
    – Section 32
    b. Sources of Income Subject to Tax – Section 24; R.R. No. 2-98, as
    amended
    i. Compensation Income
    ii. Fringe Benefits
    iii. Professional Income
    iv. Income from Business
    v. Income from Dealings in Property
    vi. Passive Investment Income
    vii. Annuities, Proceeds from Life Insurance or Other Types
    viii. Prizes and Awards
    ix. Pensions, Retirement Benefit, Separation Pay
    x. Capital Assets vs. Ordinary Assets – Sections 39-40
    c. Exclusions from Gross Income – Section 32(B)
    d. Deductions from Gross Income – Sections 34 and 36
    i. Itemized Deductions
    ii. Optional Standard Deduction
    iii. Non-deductible Items

    5. Taxable Individuals – R.A. No. 8424, as amended


    a. Resident Citizens, Non-Resident Citizens, and Resident Aliens
    b. Non-Resident Aliens Engaged in Trade or Business
    c. Non-Resident Aliens Not Engaged in Trade or Business
    d. Substituted Filing

    6. Taxable Corporations – R.A. No. 11534


    a. Domestic Corporations and Resident Foreign Corporations –
    R.A. No. 8424, as amended, sec. 27
    i. Itemized Deductions
    ii. Optional Standard Deduction
    iii. Minimum Corporate Income Tax
    b. Non-Resident Foreign Corporations
    c. General Professional Partnerships

    H. Withholding Taxes; Concept (R.A. No. 8424, as amended, sec. 76)

    I. Transfer Taxes
    1. Estate Tax; Basic Principles and Concepts
    2. Donor’s Tax; Basic Principles and Concepts

    J. Value-Added Tax (VAT) (R.A. No. 8424, as amended; R.R. No. 16-2005, as
    amended)
    1. Concept
    2. Elements of VATable Transactions
    3. Destination Principle and Cross-Border Doctrine
    4. Transactions Deemed Sale Subject to VAT
    5. Zero-Rated Transactions

    7
    6. VAT-Exempt Transactions
    7. Input and Output VAT
    8. VAT Refund or Credit – Section 112

    K. Tax Remedies
    1. Government
    a. Assessment of Internal Revenue Taxes
    i. Requisites of a Valid Assessment
    ii. False Returns, Fraudulent Returns, Non-Filing of Returns
    b. Collection of Delinquent Taxes
    i. Requisites
    ii. Civil action for Collection
    iii. Criminal action for Collection
    iv. Injunction – R.A. No. 8424, as amended, sec. 218; R.A.
    No. 9282, as amended, sec. 11
    c. Statute of Limitations
    2. Taxpayer’s Remedies
    a. Administrative
    b. Judicial
    c. Compromise and Abatement of Taxes
    d. Refund of Tax Erroneously or Illegally Collected – R.A. No.
    8424, sec. 229
    3. Civil Penalties
    a. Tax Delinquency, Tax Deficiency
    b. Surcharge
    4. Compromise Penalty

    L. Local Taxation (R.A. No. 7160, Book II, Title I)


    1. General Principles – Sections 130 and 132
    2. Common Limitations on the Taxing Powers of Local Government Units
    – Section 133
    3. Local Business Tax – Sections 143, 145 and 146
    4. Validity of a Local Tax Ordinance – Section 187
    5. Taxpayer’s Remedies
    a. Administrative – Section 195
    b. Judicial
    c. Refund or Credit – Section 196
    6. Assessment and Collection of Local Taxes – Section 194
    a. Remedies of Local Government Units
    b. Prescriptive Period
    c. Injunction

    M. Real Property Taxation (R.A. No. 7160, Book II, Title II)
    1. Fundamental Principles; Nature
    2. Exemption from Real Property Tax – Section 234
    3. Government’s Remedies
    a. Real Property Tax Assessment
    b. Collection

    8
    4. Taxpayer’s Remedies
    a. Administrative
    b. Judicial
    c. Refund or Credit

    N. Judicial Remedies
    1. Jurisdiction of the Court of Tax Appeals – R.A. No. 1125, as amended by
    R.A. No. 9282; A.M. No. 05-11-07-CTA; R.A. No. 11576
    a. Civil Cases
    b. Criminal Cases
    c. Institution of Civil Action in Criminal Action
    d. Certiorari jurisdiction
    2. Suspension of Collection of Taxes
    3. Petition for Review on Certiorari to the SC

    NOTE: All Bar candidates should be guided that only laws, rules, issuances, and
    jurisprudence pertinent to the topics in this syllabus as of June 30, 2023 are within the
    coverage of the 2024 Bar Examinations.

    -NOTHING FOLLOWS-

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