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Submitted to: ATTY. IBANEZ Arellano School of Law TAXATION LAW CLASS REPORTING TOPIC: NATURE OF TAXING POWERINHERENT ATTRIBUTE OF SOVEREIGNTY CERVANTES, vs. AUDITOR GENERAL…

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GENERAL PRINCIPLES BASIS OF TAXATION Lifeblood Doctrine CIR vs. Pineda, September 15, 1967, 21 SCRA 105 Facts: Manuel Pineda, the eldest son of the decedent who was made…

Documents Sababan Tax Notes

TAXATION LAW REVIEW NOTES - ATTY. FRANCIS J. SABABAN COVERAGE OF TAXATION LAW REVIEW I. Basic Principles of Constitutional Limitations a) Due process clause which could be…

Documents TAXATION LAW.doc

TAXATION LAW I.General Principles power of taxation TAXATION power by which the sovereign through its law-making body raises revenue to defray the necessary expenses of government…

Documents Taxation Reviewer - SAN BEDA

San Beda College of Law 1 MEMORY AID IN TAXATION LAW TAXATION LAW I. GENERAL PRINCIPLES POWER OF TAXATION TAXATION – power by which the sovereign through its law-making…

Documents Taxation Law Review- Sababan Notes

Taxation law review notes - Atty. Francis J. Sababan - COVERAGE OF TAXATION LAW REVIEW I. Basic Principles of Constitutional Limitations a) Due process clause which could…