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1 of 73 ANSWERS TO BAR
EXAMINATION QUESTIONS
IN
TAXATION LAW
* ARRANGED BY TOPIC *
(1994 2006)
Edited and Arranged by:
ROMUALDO L. SEERIS II
Silliman University - College of
Law
From the ANSWERS TO BAR EXAMINATION QUESTIONS
by the UP LAW COMPLEX & PHILIPPINE ASSOCIATION
OF LAW SCHOOLS
June 3, 2007
Answers to the BAR: Taxation 1994-2006 (Arranged by Topics) sirdondee@gmail.com
2 of 73
FOREWARD
This work is NOT intended FOR SALE or COMMERCE. This work is a freeware. It may be
freely copied and distributed, nevertheless, PERMISSION TO COPY from the editors is
ADVISABLE to protect the interest of the ORIGINAL SOURCES/REFERENCES of this
material. It is primarily intended for all those who desire to have a deeper understanding of
the issues commonly touched by the Philippine Bar Examinations and its trend on specifically
on Taxation Laws. It is specifically intended for law students from the provinces who, very
often, are recipients of deliberately distorted notes from other unscrupulous law schools and
students.
I would like to seek the indulgence of the reader for some Bar Questions which are improperly
classified under a topic and for some topics which are improperly or ignorantly phrased, for
the arranger is just a Bar Reviewee who has prepared this work while reviewing for the 2nd
time for the Bar Exams 2007 under time constraints and within his limited knowledge of the
law. I would like to seek the readers indulgence also for a number of typographical errors in
this work.
The Arranger Answers to the BAR: Taxation 1994-2006 (Arranged by Topics) sirdondee@gmail.com
3 of 73
Detailed Table of Contents
GENERAL PRINCIPLES........................................................................................................................... 8
Basic Features: Present Income Tax System
(1996).................................................................................................... 8 Basic Stages or Aspects of
Taxation
(2006)................................................................................................................ 8 Collection of Taxes:
Authority;
Ordinary Courts (2001)............................................................................................... 8 Collection of Taxes:
Prescription (2001) ..................................................................................................................... 8 Direct
Tax vs.
Indirect Tax (1994)................................................................................................................................ 8
Direct Tax
vs. Indirect Tax (2000)................................................................................................................................ 8
Direct
Tax vs. Indirect Tax
(2001)................................................................................................................................ 8
Direct Tax vs. Indirect Tax
(2006)................................................................................................................................
9 Double Taxation
(1997)...............................................................................................................................................