Notes in 1 - Intro

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Published	03/27/2025	Willful blindness doctrine
Published	03/27/2025	Taxation defined
Published	03/27/2025	Can taxes be paid using non-monetary things?
Published	03/27/2025	The State is free to {{c1::select the subjects of taxation,}} and the Court has repeatedly held that inequalities which result from a singling out of …
Published	03/27/2025	As the state has the power to determine the subjects of taxation, it is also free to {{c1::select those who will be exempt from taxation}} (Gomez…
Published	03/27/2025	What is the lifeblood theory? Type it. (CIR v. CTA)
Published	03/27/2025	Taxes are what we pay {{c1::for a civilized society.}} Without taxes, {{c1::the State would be paralyzed.}} (CIR v. Algue)
Published	03/27/2025	Does injunctin lie against the collection of taxes by the mistakes or errors of its agents?
Published	03/27/2025	What is the rule on estoppel? Is the rule absolute?
Published	03/27/2025	What is the limitation to the lifeblood theory?
Published	03/27/2025	The power of taxation is sometimes also called {{c1::the power to destroy.}} Therefore, it should be exercised with caution to minimize injury to the …
Published	03/27/2025	Do taxes remain in force during the period of enemy occupation?
Published	03/27/2025	Can a taxpayer file an injuction on the ground that he wants to offset his tax liabilities with its supposed tax refund?
Published	03/27/2025	What are the attributes of a sound tax system?
Published	03/27/2025	Define the ff:Fiscal adequacy — {{c1::The sources of revenue should be adequate to meet government expenditures and their variations. (Chavez v. Ongpi…
Published	03/27/2025	Does the imposition of a tax that is burdensome to the taxpayer violate the attribute of "administrative feasibility?"
Published	03/27/2025	What is the importance of  differentiating taxes from other exactions?
Published	03/27/2025	What is the primary purpose of tax?
Published	03/27/2025	When is it considered a license fee?
Published	03/27/2025	Special assessment, defined
Published	03/27/2025	Differentiate IMPACT and INCIDENCE of taxation
Published	03/27/2025	What are the inherent limitation on taxation?
Published	03/27/2025	Is incidental advantage to the public/state enough reason to tax?
Published	03/27/2025	Can public purpose exist even if the motive which impelled Congress ot impose the tax was to favor one industry over the other?
Published	03/27/2025	GR:  The power to tax Is purely legislative and cannot be delegated to other branches of the government.XPNs {{c1::Delegation to LGUsDe…
Published	03/27/2025	What are the requisites for valid exercise of delegated taxation as held in the case of Pepsi-Cola Bottling Company v. Municipality of Tanauan?
Published	03/27/2025	Rules on taxation for GOCCs and GI'sGOCCs -- {{c1::NOT exempt from RPT}}GI's -- {{c1::exempt from RPT}}
Published	03/27/2025	What is the rationale of tax treaties?
Published	03/27/2025	Rule on Territorial JurisdictionGR: The power to tax is limited to the territorial jurisdiction of the State.XPN: {{c1::where privity of relationship …
Published	03/27/2025	Are military zones considered foreign territory for the purposes of taxation?
Published	03/27/2025	The State can tax a transaction if {{c1::substantial elements of the contract}} are situated in the Philippines. (Manila Electric v. Yatco)
Published	03/27/2025	As to non-impairment of contracts, what did the court say in Republic v. Caguioa?Tax exemptions are {{c1::privileges}} that can be withdrawn by t…
Published	03/27/2025	What kind of tax exemptions are protected under the non-impairment clause?
Published	03/27/2025	Are exemptions based on a franchise protected by the non-impairment clause?
Published	03/27/2025	What are the contractual tax exemptions where the non-impairment clause of the Constitution can rightly be invoked?
Published	03/27/2025	In Tiu v. CA which is about the tax benefits inside the Subic Special Eonomic Zone, the Court held that "Equal protection guarantee does not require {…
Published	03/27/2025	What does "uniformity" mean in taxation?
Published	03/27/2025	Can a taxpayer argue that he should not be taxed for his tenement houses in Iloilo city given that citizens of other cities are not subject to such im…
Published	03/27/2025	What rates can the President impose?
Published	03/27/2025	An ordinance imposed a tax only on agents and consignees handling at least 1,000 cases monthly while exempting other sellers. Is this valid?
Published	03/27/2025	Taxation is progressive when {{c1::its rate goes up depending on the resources of the persons affected.}}
Published	03/27/2025	How can the President be delegated taxation powers? {{c1::By law.}}Why can he be delegated such powers? {{c1::These are revenues relating to fore…
Published	03/27/2025	Sec. 28 (3), Art. 6Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non-profit cemeteries, and {{c1::all lan…
Published	03/27/2025	The tax exemption under Sec. 28(3), Art. VI contemplates what kind of tax?
Published	03/27/2025	Exclusive means {{c1::to the exclusion of others.}} If real property is used for one or more commercial purposes, it is not exclusively used and is su…
Published	03/27/2025	Sec. 4(3), Art. XIVAll revenues and assets of non-stock, non-profit educational institutions used actually, directly, and exclusively for educational …
Published	03/27/2025	Sec. 28(4), Art. VINo law {{c1::granting any tax exemption}} shall be passed without the concurrence of a majority of all the Members of the Congress.
Published	03/27/2025	Can a presidential proclamation grant a tax exemption?
Published	03/27/2025	Kinds of double taxation
Published	03/27/2025	Requisites of double taxation
Published	03/27/2025	Forms of escape from taxation
Published	03/27/2025	Things to prove tax evasion?
Published	03/27/2025	Three factors of tax evasion
Published	03/27/2025	What is the essence of tax exemption?
Published	03/27/2025	Rules on tax exemptions{{c1::Strictly}} construed against the {{c1::taxpayer}}. (Luzon Stevedoring v. CA)One who claims exemption must {{c1::be a…
Published	03/27/2025	What is a tax amnesty?
Published	03/27/2025	Rule on exemption from direct taxes
Published	03/27/2025	GR: Rulings, circulars, rules, and regulations of the Commissioner of Internal Revenue cannot be applied retroactively if doing so would prejudice tax…
Published	03/27/2025	A general interpretative rule issued by the CIR can be relied upon by taxpayers {{c1::from the time of issuance until its reversal by the CIR or the S…
Published	03/27/2025	Can taxes be set-off?
Published	03/27/2025	GR: Taxes cannot be subject to compensation because the gov’t and taxpayer are not creditors or debtors of each other. What is the exception&nbsp…
Published	03/27/2025	Requisites of a Taxpayer Suit
Published	03/27/2025	When both the claims of the government and the taxpayer against each other {{c1::have already become due, demandable and fully liquidated, and the amo…
Published	03/27/2025	GR: BIR Rulings is res judicata only to the parties to the case What is the exception?
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