TAXATION LAW

 I. TAXATION 1

(A) NOTES

1. What is the concept and nature of power of taxation?
   
2. What are the scope and the purpose of taxation?
   
3. What is the meaning of taxes?
   
4. Explain briefly the seven (7) essential characteristics of the tax.
   
5. Why are taxes considered enforced contribution?
   
6. Differentiate the power of taxation to be exercised by the executive branch of the government, and the legislative branch of the government.
   
7. What is the involvement of the judiciary in so far as the exercise of the power of taxation is concerned?
   
8. What are the aspects of taxation?
   
9. What branch of the government is involved in the performance of the aspects of taxation?
   
10. Can the State exercise the power of taxation even without a written constitution? How about the local government unit?
    
11. What is the extent of the legislative power to tax? Explain.
    
12. What are the non-revenue objectives of taxation?
    
13. Explain the basic principle of a sound tax system?
    
14. What are the classification of taxes? Explain each briefly.
    
15. Differentiate progressive system of taxation from regressive system of taxation.
    
16. Distinguish the following from each other: a. Tax from toll; b. Tax vs. penalty; c. Tax vs. special assessment; d. Tax vs. license or permit fees; e. Tax from debt
    
17. What is the importance of a tax being distinguished from other impositions?
    
18. What is the rule of set-off of taxes with other debts?
    
19. Distinguish tax from other terms: (a) subsidy; (b) revenue; (c) internal revenue; (d) custom duties; and (e) tariff
    
20. What is the concept of the power of eminent domain?
    
21. What is the concept of police power?
    
22. What are the similarities among the three (3) inherent powers of the State and what are its distinctions?
    
23. What are the constitutional limitations of the power of taxation? Explain each briefly.
    
24. What is a taxpayer suit?
    
25. Who can grant tax exemptions and what are its limitations?
    

(B) CASES

• Manila Memorial Park vs. Secretary of the Department of Social Welfare and Development
  
• China Banking vs. CIR G.R. No. 172509
  
• Bureau of Internal Revenue vs. Court of Appeals GR No. 197590
  
• CIR vs. Goodyear Philippines GR No. 216130
  
• Commissioner of Internal Revenue vs. Shinko Electric Industries Co., Ltd. G.R. No. 226287
  
• Sitel Philippines Corporation vs. Commissioner of Internal Revenue G.R. No. 201326
  

II. TAXATION 2

(A) NOTES
(B) CASES

• Philippine Geothermal v. CIR GR NO. 154028
  
• Metropolitan Waterworks and Sewerage System vs. Central Board of Assessment Appeals G.R. No. 215955
  
• Viduya vs. Berdiago G.R. No. L-29218
  
• Commissioner of Internal Revenue vs. Court of Tax Appeals and CBK Power Company Limited G.R. Nos. 203054-55
  
• CIR v. Cebu Holdings, Inc. G.R. No. 189792