A. General Principles CONCEPT, NATURE AND CHARACTERISTICS OF TAXATION AND TAXES CIR v. Cebu Portland Cement Co.  The Court of Tax Appeals ordered the Commission of Internal…

And Once Again Abu-Dhar by: Dr. Ali Shariati Introduction From that day when Muhammad (PBUH) left Mecca after thirteen years of anguish and continuous struggle and went to…

2005 CENTRALIZED BAR OPERATIONS TAXATION LAW MOST FREQUENTLY ASKED TOPICS Source: UP Law Center General Principles 1. Why is the power to tax considered inherent in a sovereign…

G.R. No. L-36049 May 31, 1976 CITY OF NAGA, VICENTE P. SIBULO, as Mayor, and JOAQUIN C. CLEOPE, as Treasurer of the City of Naga, petitioners, vs. CATALINO AGNA, FELIPE AGNA…

REPUBLIC ACT NO. 8424 TAX REFORM ACT OF 1997 AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES Be it enacted by the Senate and House…

CHAPTER NO. 1 INTRODUCTION TO TAX The word “TAX” was derived from Latin word “TAXARE” which means to censure or charge. Tax is the amount paid by the persons stating…

LIST OF TABLES NO. 1 2 TITLE TAXABILITY OF INDIVIDUALS DEDUCTIONS FROM SALARY INCOME FOR MEN FOR WOMEN FOR SENIOR CITIZEN PG. NO 1 LIST OF FIGURES 1 2 TYPES OF E-FILLING…

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…

1. The Rise and Spread of Christianity 2. The of the Roman Empire signaled the end of the ancient period of European history. The next millennium is called the Middle Ages…

1. The Early Ottoman Empire 1281 - 1600s 2. Rise in Power Osman I (Othman):1299-1326 Osman led group of Turks in the Anatolian Peninsula Began to expand power by taking over…