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Documents Taxation 2 Midterm Notes

VALUE-ADDED TAX (Sections 105 to 115 of the Tax Code, as amended)    COPRA: Exempt PETROLEUM PRODUCTS: VATable ELECTRICITY: VATable DRIED MANGOES: VATable SUGAR:…

Documents Tax Reviewer

TAX ATION San Beda College of LAW ± ALABANG GENERAL PRINCIPLES I. Concepts, Nature and Characteristics of Taxation and Taxes. d. Encourage Economic Growth ± in the realm…

Documents 90073450 2009 Digest Sc Taxation Cases

FUNDAMENTALS OF TAXATION BRITISH AMERICAN TOBACCO, vs. JOSE ISIDRO N. CAMACHO, in his capacity as Secretary of the Department of Finance and GUILLERMO L. PARAYNO, JR., in…

Documents Tax Titlevotherpercentagetaxes

TAX REVIEWER TITLE V OTHER PERCENTAGE TAXES 1. On Persons Exempt from Value-added Tax (VAT)-- 3% of gross quarterly sales or receipts, except cooperatives (Sec. 116) 2. On…

Documents Fort Bonifacio Development vs. CIR, 2014 - Transitional_presumptive Input Tax

FIRST DIVISION G.R. No. 175707, November 19, 2014 FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER,…

Documents CTA_2D_CV_08331_D_2013NOV28_ASS

Republic of the Philippines COURT OF TAX APPEALS Quezon City SPECIAL SECOND DIVISION YUMEX PHILIPPINES CORPORATION, Petitioner, -versus- COMMISSIONER OF INTERNAL REVENUE,…

Documents General Principles. Characteristics of taxation Inherent power Exclusively lodged with legislature.....

Slide 1 General Principles Slide 2 Characteristics of taxation Inherent power Exclusively lodged with legislature Subject to inherent, constitutional and contractual limitations…

Documents Tax Digests For Years 2011 - 2012

TAX DIGESTS SELECTED CASES ON TAXATION FROM YEARS 2011-2012 Submitted to: Professor Victor Mamalateo College of Law University of the Philippines Diliman, Quezon City Submitted…

Documents TAX UPDATE FOR THE PhALGA

TAX UPDATE FOR THE PhALGA IMPORTANCE OF WITHHOLDING TAX SYSTEM ENCOURAGE VOLUNTARY COMPLIANCE REDUCE COST OF COLLECTION EFFORT PREVENT DELINQUENCIES AND REVENUE LOSS PREVENT…

Documents Primer Digest 2012-2014 Tax

2 TABLE OF CONTENTS  Foreword Sen. Sonny Angara, Chairman, Committee on Ways and Means Atty. Oscar G. Yabes, Senate Secretary Atty. Rodelio T. Dascil, STSRO Director General…