Tarlac State University (Tsu) College of Law Course Syllabus: Taxation Law Review (2 UNITS) 2017-2018 (2 Semester)
Tarlac State University (Tsu) College of Law Course Syllabus: Taxation Law Review (2 UNITS) 2017-2018 (2 Semester)
Tarlac State University (Tsu) College of Law Course Syllabus: Taxation Law Review (2 UNITS) 2017-2018 (2 Semester)
COLLEGE OF LAW
A study of the concepts and general principles of transfer, value added, excise and other percentage
and miscellaneous taxes, including documentary stamp tax, provided in the National Internal
Revenue Code; the remedies available to the government and the taxpayer; fundamentals of
taxation under the Local Government Code; and the general principles on tariff and customs duties.
I. ESTATE TAX
(a) Basic principles, concept, and definition
(b) Nature, purpose, and object
(c) Time and transfer of properties
(d) Classification of decedent
(e) Gross estate and net estate
(f) Determination of gross and net estate
(g) Items to be included in the gross estate
(h) Deductions and exclusions from estate
(i) Tax credit for estate taxes paid in a foreign country
(j) Exemptions of certain acquisitions and transmissions
(k) Filing of notice of death
(l) Estate tax return
(m)Republic Act No. 10963
(n) Cases
a. Dizon vs. CTA, April 30, 2008
b. Lorenzo vs. Posadas, June 18, 1937
c. CIR vs. CA, March 22, 2000
d. Marcos II vs. CA, June 5, 1997
1 Atty. Ronel U. Buenaventura is currently a Legal Officer of the Bangko Sentral ng Pilipinas. Previously, he worked as an Associate
Solicitor of the Office of the Solicitor General. He is also a member of the faculty of the College of Law of Bulacan State University. He
graduated Class Valedictorian and Magna Cum Laude from Bulacan State University College of Law Class of 2015 and ranked tenth
(10th) in the 2015 Bar Examinations. He finished MA Philosophy and BA Psychology from University of the Philippines – Diliman in 2011
and 2009, respectively.
Page 1
(f) Zero-rated and effectively zero-rated sales of goods or properties
(g) VAT-exempt transactions
(h) Input and output tax
(i) Substantiation of input tax credits
(j) Refund or tax credit of excess input tax
(k) Invoicing requirements
(l) Filing of return and payment
(m)Withholding of final VAT on sales to government
(n) Republic Act No. 10963
(o) Cases
a. Atlas Consolidated vs. CIR, June 8, 2007
b. Coral Bay Nickel vs. CIR, June 13, 2016
c. CIR vs. SM Prime, February 26, 2010
d. BIR vs. CA, March 30, 2000
e. Mindanao II Geothermal vs. CIR, March 11, 2013
f. Fort Bonifacio Development vs. CIR, January 22, 2013
g. CIR vs. Aichi Forging, October 6, 2010
h. CIR vs. San Roque Power, February 12, 2013
i. CIR vs. Mindanao II Geothermal, January 15, 2014
j. CIR vs. Team Sual Corp, July 18, 2014
k. Northern Mindanao Power vs. CIR, February 18, 2015
l. Bonifacio Water Corporation vs. CIRT, July 22, 2013
m. Contex vs. CIR, July 2, 2004
n. Toshiba Equipment vs. CIR, March 9, 2010
o. CIR vs. Seksui Jushi, July 21, 2006
p. Coconut Oil Refiners vs. Executive Secretary, July 29, 2005
q. CIR vs. Ironcon Builders, February 8, 2010
r. Panasonic vs. CIR, February 8, 2010
V. TAX REMEDIES
(a) Assessment
(b) Prescription
(c) Civil Penalties
(d) Collection
(e) Taxpayer’s Remedies
(f) Government Remedies
(g) Court of Tax Appeals
a. Jurisdiction of Court of Tax Appeals
b. Judicial procedures
c. Civil cases
d. Criminal cases
(h) Cases
a. PSALM vs. CIR, August 8, 2017
b. BDO vs. Republic, January 13, 2015
c. Philippine American Life vs. Secretary of Finance, November 24, 2014
d. Team Energy vs. CIR, January 13, 2014
e. CIR vs. Metro Star Superama, December 8, 2010
f. CIR vs. United Salvage and Towage, July 2, 2014
g. Fishwealth Canning vs. CIR, January 21, 2010
Page 2
h. Lascona Land vs. CIR, March 5, 2012
i. Allied Banking vs. CIR, February 5, 2010
j. BPI vs. CIR, July 9, 2014
k. Commissioner of Customs vs. Marina Sales, November 22, 2010
l. City of Manila vs. Cuerdo, February 4, 2014
m. Angeles City vs. Angeles City Electric Corporation, June 29, 2010
n. Maceda vs. Macaraig, June 8, 1993
o. Oceanic Wireless Network vs. CIR, December 9, 2005
p. Pampanga Sugar vs. Court of Industrial Relations, March 25, 1961
q. Rovero vs. Amparo, May 5, 1982
r. People vs. Magdaluyo, April 20, 1961
s. Fernande Hermanos vs. CIR, September 30, 1969
t. Ungab vs. Cusi, May 30, 1980
u. CIR vs. CA, June 4, 1996
v. CIR vs. Pascor Realty, June 29, 1999
w. CIR vs. B.F. Goodrich, February 24, 1999
x. Basilan Estates vs. CIR, September 5, 1965
y. CIR vs. Primetown Property, August 28, 2007
z. Aznar vs. CIR, August 23, 1974
aa. Republic vs. Ker & Co, September 29, 1966
bb. BPI vs. CIR, March 7, 2008
cc. CIR vs. Philippine Global, October 31, 2006
dd. Philippine Journalist vs. CIR, December 16, 2004
ee. BPI vs. CIR, October 17, 2005
ff. Yabes vs. Flojo, July 20, 1982
gg. CIR vs. Union Shipping, May 21, 1990
hh. Bermejo vs. CIR, July 25, 1950
ii. CIR vs. Sweeney, August 29, 1959
jj. CIR vs. Victorias Milling, November 29, 1966
kk. CIR vs. Smart Communication, August 25, 2010
Page 3
c. Imposition of real property tax
d. Appraisal and assessment of real property tax
e. Collection of real property tax
f. Refund or credit of real property tax
g. Taxpayer’s remedies
h. Cases
i. Lung Center of the Philippines vs. Quezon City, June 29, 2004
ii. Angeles University Foundation vs. City of Angeles, June 27, 2012
iii. Manila Electric vs. City Assessor, August 5, 2015
iv. Capitol Wireless vs. Provincial Treasurer of Batangas, May 30, 2016
v. MCIAA vs. City of Lapu-lapu, June 15, 2015
vi. City of Pasig vs. Republic, August 24, 2011
vii. City of Lapu-lapu vs. PEZA, November 26, 2014
viii. Demaala vs. COA, February 17, 2015
ix. Smart vs. Municipality of Malvar, February 18, 2014
x. NPC vs. Municipal Government of Navotas, November 24, 2014
xi. Caltex vs. CBAA, May 31, 1982
xii. FELS Energy vs. Province of Batangas, February 16, 2007
xiii. MIAA vs. CA, July 20, 2006
xiv. GSIS vs. City Treasurer, December 23, 2009
xv. PFDA vs. CBAA, December 15, 2010
xvi. NPC vs. Province of Quezon, January 25, 2010
xvii. Sta. Lucia Realty vs. City of Pasig, June 15, 2011
REFERENCES
Page 4
ASSESSMENT AND GRADING
CASE DIGESTS
Case digests must be written on a separate notebook. Priority must be given to case doctrines. As
there will be surprise checking, said notebook must be brought every meeting.
CLASS SCHEDULE
CONSULATION TIME
“In this world, nothing can be said to be certain, except death and taxes.” – Benjamin Franklin
2 Subject to amendment in accordance with rules on grading as prescribed by the Office of the Dean, College of Law or the Student
Handbook.
Page 5