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  • Tax 1 Syllabus-A PDF

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    TAX 1 SYLLABUS-A.pdf

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    Tax 1 Syllabus-A PDF

    Diunggah oleh

    blimjuco

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PDF atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 15
    SYLLABUS IN TAXATION [ (REVISED BY 2016-2017) GENERAL PRINCIPLES & INCOME TAXATION (tor updating wih RA 10965 provisions) A. General Principies of Taxation 1. Concept Underlying Basis2 and Purpose Taxation, Taxes Defined Attributes or Characteristics of Taxes 1) Cebu Portland Cement v, CTA, L-29059, 15 Dec 1987, 156 SCRA 535 (Lifeblood of the Governmen:) ‘ 4)_-Mun. of Makati v. CA, et al, L-89898, 01 Oct 1990, 190 SCRA 206 (Exempt from execution) CIR. Algue, Inc etal, L-28896, 17 Feb 1988, 158 SCRA 9 (Lifeblood Theory; Rationale is Symolotic Raleionship; timeliness of assessment / collection; effect of warrant of distraint & levy; deductibility of promotional expense)3 igs Bank v. CA etal, 330 SCRA S07, 12 Apr 2000 (Mutual Observance of is for refund due to losses, how to prove entitlement) 4 2. Principles of a Sound Tax System Fiscal Adequacy ‘Theoretical justice Administrative Feasibility Will the non-obse:vance of these principles invalidate the tax law? No, unless other inherent and constitutional limitations are infringed. 3. Scope of axation No attribute of sovereignty is more pervading, unlimited, plenary, ‘comprehensive and supreme What isthe concept cf taration? I: cam be viewed in two ways, namely@a) asa power to tax and (b) asthe act ‘or process by which taxing power ic exercised What isthe theory or underiying besis of taxation? It is @ necessity without which no government could exist revenues collected are incended to finance government and its

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