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    Manila Memorial Park VS DSWD (GR No. 175356) 2013

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    Jani Misterio
    This document provides an introduction to taxation and defines taxes. It states that taxation is the inherent power of the sovereign to impose burdens on subjects within its jurisdiction to raise revenues for government purposes. It also establishes that the power of taxation allows the sovereign to impose burdens on those under its jurisdiction. Additionally, it notes a 2013 case where a 20% senior citizen discount was deemed deductible from gross income under police powers. The document then lists several relevant cases related to taxation and interprets some of their key holdings.

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    Manila Memorial Park VS DSWD (GR No. 175356) 2013

    Uploaded by

    Jani Misterio
    61 views1 page
    This document provides an introduction to taxation and defines taxes. It states that taxation is the inherent power of the sovereign to impose burdens on subjects within its jurisdiction to raise revenues for government purposes. It also establishes that the power of taxation allows the sovereign to impose burdens on those under its jurisdiction. Additionally, it notes a 2013 case where a 20% senior citizen discount was deemed deductible from gross income under police powers. The document then lists several relevant cases related to taxation and interprets some of their key holdings.

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    intro to taxation

    Original Title

    intro to taxation

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    This document provides an introduction to taxation and defines taxes. It states that taxation is the inherent power of the sovereign to impose burdens on subjects within its jurisdiction to raise revenues for government purposes. It also establishes that the power of taxation allows the sovereign to impose burdens on those under its jurisdiction. Additionally, it notes a 2013 case where a 20% senior citizen discount was deemed deductible from gross income under police powers. The document then lists several relevant cases related to taxation and interprets some of their key holdings.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    61 views1 page

    Manila Memorial Park VS DSWD (GR No. 175356) 2013

    Uploaded by

    Jani Misterio
    This document provides an introduction to taxation and defines taxes. It states that taxation is the inherent power of the sovereign to impose burdens on subjects within its jurisdiction to raise revenues for government purposes. It also establishes that the power of taxation allows the sovereign to impose burdens on those under its jurisdiction. Additionally, it notes a 2013 case where a 20% senior citizen discount was deemed deductible from gross income under police powers. The document then lists several relevant cases related to taxation and interprets some of their key holdings.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    I.

    INTRODUCTION TO TAXATION

    A. TAXATION, TAXES DEFINED

    Taxation is the inherent power of the sovereign exercised through the legislature
    to impose burdens upon subjects and objects within its jurisdiction for the purpose
    of raising revenues to carry out the legitimate objects of the government.

    The power of taxation is the power of the sovereign to impose burdens on


    subjects and objects within its jurisdiction.

    In Manila Memorial Park VS DSWD (GR No. 175356) 2013 , the 20% senior citizen’s
    discount is deductible from gross income under the police power.

    1. XXX
    2. XXX
    3. Cases

    a. CIR VS Algue, Inc., GR No. L- 28896, 17 February, 1998


     Taxes are the lifeblood of the government and so should be
    collected without the unnecessary hindrance. On the other hand,
    such collection should be made in accordance with law as any
    arbitrariness will negate the very reason for government itself.
    b. CIR VS Tokyo Shipping Co., Ltd, GR No. 68252
     A claim for refund is in the nature of a claim for exemption and
    should be construed in strictissimi juris against the taxpayer.
    c. BPI Family Savings Bank VS CA, GR No. 122480
     If a taxpayer suffered a net loss in a subsequent year, incurring
    no tax liability to which a previous year’s tax credit could be
    applied, there is no reason for the Bureau of Internal Revenue to
    withhold the tax refund which rightfully belongs to the taxpayer.
    d. De Borja VS Gella, GR No. L- 18330, 31 July 1963
    e. Philippines Airlines VS Secretary of Finance, GR No. 115852, 30
    October 1995

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