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Bonus Material

Note: Taxation 2 topics only. See Lex Pareto


Notes for General Principles, Income Tax and
other Taxation 1 topics.

Tariff and Customs Code


1. Beginning and ending of importation
2. Flexible Tariff Clause
3. Regular and special customs duties
Local Taxes

Sources of questions in taxation for the


past 10 years:
Focus
37% - Income Taxation
23% - Remedies
13% - General Principles
8% - Transfer Taxes
8% - Tariff and Customs Code
4% - Real Property Tax
4% - Local Government Taxes
3% - Others
Vital Topics Principles to watch out
for; frequent bar questions for the past
15 years (not necessarily in order of
frequency)
Remedies
1. The Court of Tax Appeals,
jurisdiction, etc.
2. Internal Revenue Commissioner,
jurisdiction, etc.
3. Commissioner of Customs,
jurisdiction, etc.
4. Various remedies available to
taxpayer
5. Remedies of the BIR and the Bureau
of customs to collect the taxes due
to the government
6. Prescriptive periods
7. Methods used by the BIR in
reconstructing taxpayers income
8. Pre-assessment notice, assessment
notice etc.
9. Criminal charges for violation of the
tax code
10. Compromise, abatement or
cancellation of taxes
11. Refund
Transfer Taxes
1. Determination of gross estate
2. Donor-donee
3. Donors taxes

1. Fundamental principles in local taxes


2. Power of the local government unit
to tax
3. Property exempt from payment
under the local government code

Questions take from TAX REMEDIES


Doctrine

No. of
times
asked

Compromise

Jurisdiction of CTA

Tax Refunds

Organization and Function of BIR

Assessment Notices

Customs Remedies

Prescription

Tax Deficiency

False or Fraudulent Return

Inquiries made into bank deposits

Unconstitutional tax ordinances

Criminal action against violation of


tax code

Suspension of running of statute of


limitations

Abatement or cancellation of tax


liability

Legal remedies of taxpayer

Appeal from the City Board of


Assessment Appeal

Collecting tax liabilities of an estate

Investigative power of the BIR

Delinquent revenue taxes

Garnishment

Rulings of the BIR

Remedies in General

Legal requirements to entitle person


reporting fraud to reward

Questions takes from LOCAL


GOVERNMENT TAXATION

Questions on VAT AND OTHER


PERCENTAGE TAX

Power of taxation as exercised by


the LGU

VAT on leased properties

Public hearing in the imposition of


taxes

VAT on importation of goods

Sales of precious metals

Professional tax

Refund

Collection of taxes

Tax consequences on shares of stocks


traded in the stock exchange

Authority to grant tax exemption

Jurisdiction to review

Questions taken from TRANSFER TAXES


Taxable gross estate

Donations to non-stock non-profit


entities

Computation of net estate and


deductions allowed

Donations to political candidates

When donee is a relative or stranger

When sale of property below market


value considered as a donation subject
to donors tax

Donation made to the national


government

Inter vivos donations made in


contemplation of death

Exemption from donors tax

Collection of estate taxes by the state

Donation tax bracket

Power of commissioner of internal


revenue to extend payment of estate
tax

Questions taken from the TARIFF AND


CUSTOMS CODE
Forfeiture

Procedure in filing cases for unpaid


customs duties and taxes on
importation

Returning residents

Automatic review

Flexible tariff clause

Ad valorem tax

Countervailing vs Dumping duty

Exemption from duties and taxes for


those in the DFA serving abroad

Source: 2010 Lex Pareto Notes